The annual report and accounts set out our overall financial position, detailing the financial transactions relating to our activities for the last financial year. The financial statements are prepared in accordance with the CIPFA Code of Practice on Local Authority Accounting. The statement of accounts is independently audited and certified by Grant Thornton, who produces an annual audit letter.
Statement and Summary of accounts
The annual statement and summary of accounts are listed as follows:
|Financial Period||Statement of Accounts|
ACCOUNTS AND AUDIT (ENGLAND & WALES) REGULATIONS 2015 NOTICE
Publication of accounts
Under section 10 of the Accounts and Audit Regulations 2015, the Council is required by 31 July each year to publish its annual Statement of Accounts including the Council’s Annual Governance Statement. The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 require that the audited accounts and opinion is published by 30 November 2022.
If the audit has not concluded by 30 November, the Council is required to publish the reasons for this under Section 10.2a of the Regulations.
The audit of the draft statement of accounts for the year ended 31 March 2022 for Mid Devon District Council has not yet been completed by the external auditors, Grant Thornton UK LLP, due to resourcing difficulties.
The latest draft Statement of Accounts for the year ended 31 March 2020 is available on the Council’s website, subject to conclusion of the audit.
The Council’s Audit Committee was formally advised of this matter on 22 November 2022. The audit and issue of the audit opinion is expected to conclude in January after which the statement of accounts and audit opinion will be published as soon as is reasonably practicable.
Appointment of External Auditor
Under Section 8(2) of the Local Audit and Accountability Act 2014, the Council must publish a notice relating to the appointment of its local auditor.
For audits of accounts from 1 April 2018, Public Sector Audit Appointments Limited (PSAA) is responsible for appointing an auditor to principal local government and police bodies that have chosen to opt into its national auditor appointment arrangements. Mid Devon District Council opted into this arrangement.
On 14 December 2017, the PSAA board approved the appointment of Grant Thornton (UK) LLP to audit the accounts of Mid Devon District Council for a period of five years, covering the accounts from 1 April 2018 to 31 March 2023. This appointment is made under Regulation 13 of the Local Audit (Appointing Person) Regulations 2015.
The current and previous year of supplementary documents are listed below:
- Annual Governance Statement 2020-21
- Corporate Governance Framework 2021
- Mid Devon Auditor's Annual Value for Money Report 2020-21
- MDDC Audit Closure Letter Following Delayed Certificate 2020-21
- Annual Governance Statement 2019-20
- Corporate Governance Framework 2020
- Notice of Certification 2019-20
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