These provide information on our income and expenditure over recent years and balances at the year-end points.
Our accounts are prepared in accordance with the accounting conventions which apply to all local authorities. We have a statutory responsibility to prepare accounts that present accurately and fairly our operations during the year. This must be done in accordance with The Code of Practice on Local Authority Accounting in the United Kingdom: A Statement of Recommended Practice (the code) (CIPFA/LASAAC). In accordance with the Accounts and Audit Regulations 2015, the draft accounts must be issued by the end of May and the audited version published before the end of July each year.
The audit of the 2018-19 Statement of Accounts is still ongoing. The auditor has not been able to issue his opinion on the Statement of Accounts by 31 July 2019.