Council finance

The Ministry of Housing, Communities and Local Government (MHCLG) has put in place revised regulations that came into force on 31 March 2021. The Accounts and Audit (Amendment) Regulations 2021 extend the statutory audit deadlines for 2020-21 and 2021-22 for all local authorities.

The publication date for audited accounts has moved from 31 July to 30 September 2021 for all local authority bodies.

As a result of the revised statutory deadlines, the requirement for the public inspection period to include the first 10 working days of June has been removed. Instead, local authorities must start the public inspection period on or before the first working day of August 2021. This means that accounts must be confirmed by the responsible finance officer (RFO) and be published by 31 July 2021 at the latest.

Due to delays in the completion of the audit of the 2019/20 accounts, it is necessary to delay the publication of the Council’s 2020/21 Annual Statement of Accounts for public inspection.

The Draft Statement of Accounts and Draft Annual Governance Statement have been published on the Council’s website and are available https://www.sandwell.gov.uk/downloads/download/263/statement-and-summary-of-accounts.

The Statement of Accounts is unaudited and may be subject to change.

Under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015, from Wednesday 5 January 2022 to Tuesday 15 February 2022 any person may inspect and make copies of the accounts and all books, deeds, contracts, bills, vouchers and receipts for the year ended 31 March 2021, as stipulated in Sections 25 and 26 of the Local Audit and Accountability Act 2014, except as provided for in Section 26(4) to 26(10) of the Local Audit and Accountability Act 2014 in relation to commercially confidential or personal information. 

During the on-going Covid-19 pandemic, the practice of inspection may differ from previous years. The Draft Statement of Accounts, other documents and the Draft Annual Governance will be available for inspection at Sandwell Council House, Oldbury, West Midlands, B69 3BS, by prior arrangement. Please telephone 0121 569 3502 to make an appointment.

During the inspection period which commences on Wednesday 5 January 2022 to Tuesday 15 February 2022 a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in section 26 and 27 of the Local Audit and Accountability Act 2014. 

Please note Section 27 requires that any objection, and the grounds on which it is being made, must be sent to the auditor in writing and copied to the Director of Finance at the address given above. Any objection must state the grounds on which the objection is being made and particulars of:

1. any item of account which is alleged to be contrary to law; and
2. any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to, the Local Audit and Accountability Act 2014.

Objections should be addressed to the auditor, Grant Thornton UK LLP at Colmore Plaza, 20 Colmore Circus, Birmingham B4 6AT.

A guide to your rights can be found at https://www.nao.org.uk/code-audit-practice/wp-content/uploads/sites/29/2015/03/Council-accounts-a-guide-to-your-rights.pdf

[signed by Simone Hines on 16 December 2021]

S. Hines

Director of Finance

16 December 2021

Statement of Accounts - 2019/20

The Council's Statement of Accounts for 2019/20 was approved by the Council's Audit and Risk Assurance Committee on 21 December 2021 and was fully signed off after the completion of the external audit on 04 January 2022. This document includes our external auditor Grant Thornton's independent audit report and audit certificate, the narrative report and all of the Council's financial statements, including the Comprehensive Income and Expenditure Statement for the financial year and the Balance Sheet as at 31 March 2020.

The audit cannot be fully concluded until the Whole of Government Accounts is completed.

Once this is completed, we will post the Notice of Conclusion of the Audit.