Financial year
2020/21
Annual account detail

The published accounts of Warwickshire County Council consist of the County Council’s Statement of Accounts and the accounts of the Warwickshire Pension Fund, along with the Annual Governance Statement.  In accordance with the Accounts and Audit Regulations 2015 the Statement of Accounts 2020/2021 includes a narrative report which includes commentary on the authority’s financial performance and economy, efficiency and effectiveness in the use of its resources over the financial year.

They have been audited by our external auditors, Grant Thornton LLP and approved by Council on 14 December 2021.

The Accounts have received an unqualified audit opinion on 15 December 2021.  On the same date the external auditors also issued an unqualified conclusion on the Council’s arrangements for securing economy, efficiency and effectiveness in it’s use of resources as required by the Local Audit and Accountability Act 2014, the National Audit Office’s Code of Practice and supporting guidance.

A notice of completion of the audit cannot be issued by our external auditors at this time until items identified in their audit opinion in the attached Statement of Accounts are finalised.  At that time we will also publish that notice.

In accordance with Accounts and Audit Regulations 2015 (Regulation 16 (1)) and the Local Audit and Accountability Act 2014 (Section 25) electors may inspect and may request copies of the accounts as published here electronically (for which a reasonable sum may be charged by the authority).  The Notice of Public rights paragraph 3 below gives contact details and business hours for electors to exercise this right.

Details of the spending of each service group which makes up the authority’s spending in these accounts can be found in the 2020/21 Financial Outturn Report that was considered by Cabinet on 17 June 2021.

The Accounts and Audit (Amendment) Regulations 2021, amended the latest date for the publication of draft accounts from 31 May to 31 July and the publication of the final audited accounts from 31 July to 30 September.  In addition the public inspection period must commence on or before the first working day of August 2021.  This means that for 2020/2021 public inspection periods across authorities may differ.  The start of the inspection period must however, start on the first working day after the S151 officer has authorised them for issue.  In accordance with Regulation 10 of the Accounts and Audit Regulations 2015 we published the following notice of audit delay on 30 September 2021.

WARWICKSHIRE COUNTY COUNCIL

EXTERNAL AUDIT OF ACCOUNTS: YEAR ENDED 31 MARCH 2021

Publication of Warwickshire County Council Statement of Accounts and Audit Opinion

 

The Accounts and Audit (England) Regulations 2015 – Regulation 10

As Amended By

The Accounts and Audit (Coronavirus) (Amendment) Regulations 2021

 

 

The audit of the draft statement of accounts for the year ended 31 March 2021 for Warwickshire County Council has not yet been completed by the external auditors, Grant Thornton UK LLP. The Accounts and Audit (Coronavirus) (Amendment) Regulations 2021 require that the audited accounts and opinion is published by 30 September 2021.

The delay has arisen due to a combination of factors, comprising the following:

  • the impact of Covid-19 on both the complexity of the audit and pace at which it can be completed; and
  • the increased assurance work that auditors are required to carry out nationally with respect to key risk areas such as pensions and asset valuations, as well as value for money work under the new National Audit Office Code.

The audit and issue of the audit opinion is expected to conclude during December 2021 after which the statement of accounts and audit opinion will be published as soon as is reasonably practicable.

Therefore, this notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. See attached link:

 http://www.legislation.gov.uk/uksi/2015/234/regulation/10/made

Warwickshire County Council’s Audit and Standards Committee, on 24 September 2021, was formally advised of this matter. The latest draft Statement of Accounts for the year ended 31 March 2021 is available below (Note 1). The Council will publish a final set of accounts as soon as the audit is concluded, the accounts have been formally approved and the Audit Report issued.

The draft accounts were open to public inspection from 1 July 2021 as per the details below for Warwickshire County Council and the Warwickshire County Council Pension Fund. 

 

WARWICKSHIRE COUNTY COUNCIL AND

WARWICKSHIRE COUNTY COUNCIL PENSION FUND,

 

AUDIT OF ACCOUNTS 2020/2021 – NOTICE OF PUBLIC RIGHTS

The Local Audit and Accountability Act 2014

Accounts and Audit (England) Regulations 2015 & Accounts and Audit (Amendment) Regulations 2021

1. The Accounts of Warwickshire County Council and The Warwickshire County Council Pension Fund are subject to audit by Grant Thornton, of The Colmore Building, 20 Colmore Circus, Birmingham, B4 6AT (Engagement Lead, Mr John Gregory: Telephone 0121 212 4000).

 

2. Members of the public and local government electors have certain rights in the audit process in accordance with the regulations above.

 

3. These accounts will be available for public inspection for thirty full working days from Thursday 1 July 2021 to Wednesday 11 August 2021 inclusive during normal office hours (9am-5pm Mondays to Thursdays, and 9am-4pm Fridays) when copies of all or part of any of the accounts and other documents mentioned may be made including all the books, deeds, contracts, bills, vouchers and receipts relating to them. These rights do not permit a person to require disclosure of personal or certain commercially sensitive information as defined in Section 26 of The Local Audit and Accountability Act 2014. These will be available for inspection at the office at which they are normally kept, or otherwise by arrangement. Application should be made initially to Rob Powell, Strategic Director for Resources, Shire Hall, Warwick, CV34 4RL (Telephone 01926 412045).

 

4. During the inspection period 9am on 1 July 2021 to 5pm on 11 August 2021, at the request of a local government elector for the area of the Council, the local auditor must give the elector or any representative of the elector, an opportunity to question the auditors about the accounting records of the Council. Please contact the auditor at the address in paragraph 1 above to make arrangement to ask any questions.

 

5. During the inspection period 9am on 1 July 2021 to 5pm on 11 August 2021, a local government elector for the area of the Council or his/ her representative may object to the Council’s accounts asking that the auditor issue a report in the public interest or apply for a declaration that an item of account is unlawful under Section 28 of The Local Audit and Accountability Act 2014. Written notice of the proposed objection and the grounds on which it will be made must be sent to the auditor at the address given above and also copied to the Council at the address given below.

Dated this 30 June 2021

Rob Powell,                                                                          Monica Fogarty

Strategic Director for Resources.                                        Chief Executive.                        

 

Warwickshire County Council and Warwickshire County Council Pension Fund

Shire Hall,                                                             

Warwick.

CV34 4RL

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