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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 Summary of Accounts


Annual Accounts 2020-21



Annual Accounts 2019-20



Annual Accounts 2018-19



Annual Accounts 2017-18

Summary of Accounts 2017-18


Annual Accounts 2016-17

Summary of Accounts 2016-17


Annual Accounts 2015-16

Summary of Accounts 2015-16


Annual Accounts 2014-15

Summary of Accounts 2014-15


Annual Accounts 2013-14

Summary of Accounts 2013-14


Annual Accounts 2012-13

Summary of Accounts 2012-13


Annual Accounts 2011-12

Summary of Accounts 2011-12


Annual Accounts 2010-11

Summary of Accounts 2010-11


Annual Accounts 2009-10

Summary of Accounts 2009-10

Draft Statement of Accounts 2020/21

The Accounts and Audit (Amendment) Regulations 2021 extend the statutory audit deadlines for 2020/21. The requirement for the public inspection period to include the first 10 working days of June has been removed, instead local authorities must commence the public inspection period on or before the first working day of August 2021. This means the draft accounts must be approved and published by 31st July 2021 at the latest.  However Mid Devon District Council has chosen to published earlier.

Our public inspection period will run from 5th July to 13th August 2021, as set out in this letter:

Public Inspection Notice 2020-21

Delay Notification – Publication of Final Accounts 2020/21 –

The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion is published by 30 September 2021.

However, the external audit of the draft statement of accounts for the year ended 31 March 2021 has not yet been completed by our external auditors, Grant Thornton UK LLP, due to the ongoing impact of the Coronavirus pandemic 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 pensions and asset valuations.

The National Audit Office has updated its guidance to allow auditors to postpone completion of their work on Value for Money arrangements to secure value for money and focus resources firstly on the delivery of their opinions on the financial statements. Therefore, for 2020-21 deadlines have been extended for auditors to issue the new Auditor’s Annual Report to no more than 3 months after the auditor has issued their opinion on the financial statements.

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

The final audited accounts will be published as soon as 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.

Supplementary documents

The current and previous two years of supplementary documents are listed below:




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