Transparency

2022/23 Statement of Accounts

Notice of Delay in Publication of the Audited Financial Statements for 2022/23

The Audit of the 2022-23 Statement of Accounts will not be concluded by 30 September 2023, and therefore the audited Statement of Accounts cannot be published by 30 September in line with the requirements of Regulation 10 of the Accounts and Audit Regulations 2015.   The reason for this is twofold:

• The delay in the production of the draft 2022-23 Statement of Accounts for audit and inspection which has arisen from the impact of the delay in the conclusion of the external Audit of the 2020-21 and 2021-22 Statement of Accounts
• The delay arising due to Mazars clearing their backlog of audit work from previous years which is impacting on the timely delivery of the 2022/23 audit

Set out below is the letter from the external auditor explaining the delay beyond 30 September 2023

Follow the link below for: Publication Notice, Audit letter, Draft Annual Governance Statement 2022/23, Draft Narrative Report 2022/23 and Draft Statement of Accounts 2022/23.

2021/22 Statement of Accounts

Follow the link below for: 2021-22 Delay in issue of Audit Certificate, 2021-22 Auditor’s Annual Report, letter, 2021-22 Annual Governance Statement, 2021-22 Audited Statement of Accounts and 2021-22 Narrative Report.

2020/21 Statement of Accounts

Follow the link below for the 2020-21 Annual Governance Statement, 2020-21 Narrative Report and 2020-21 Statement of Accounts.

2019/20 Statement of Accounts

Follow the link below for: Publication Notice, Narrative Statement, 2019/20 Statement of Accounts, 2019/20 Annual Governance Statement.

2018/19 Statement of Accounts

Follow the link below for: 2018/19 Annual Financial Report, Statement of Accounts 2018/19 and 2018/19 Final Annual Governance Statement.

2019/20 Transparency Spend

Follow the link below for the 2019/20 Transparency Spend document.

2020/21 Transparency Spend

Follow the link below for the 2020/21 Transparency Spend documents.

2021/22 Transparency Spend

Follow the link below for the 2021/22 Transparency Spend documents.

2022/23 Transparency Spend

Follow the link below for the 2022/23 Transparency Spend documents.

2023/24 Transparency Spend

Follow the link below for the 2023/24 Transparency Spend documents.

Public Contracts Regulations 2015

Regulation 113 of the Public Contracts Regulations 2015 requires all contracting authorities to pay undisputed invoices within 30 days. There is a requirement under Regulation 113(7) of the Public Contracts Regulations Act 2015 that from April 2016 onwards the authority must publicise the following information:

• Percentage of Invoices to first tier suppliers/prime contractors of invoices (not under dispute) paid within 30 days
• The total amount of interest that the contracting authority is liable to pay (whether or not paid) due to breach of Regulation 113
• The actual amount of interest paid to suppliers due to a breach of Regulation 113

This information can be found below.