2022/23 (Update: Audit Completion Certificate added) - Accounts

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 2022/2023 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 19 December 2023.

The Accounts have received an unqualified audit opinion on 26 January 2024. 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.

The external auditors have now confirmed the completion of the audit and issued the audit certificate.

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 2022/23 Financial Outturn Report that was considered by Cabinet on 15 June 2023.

The Accounts and Audit (Amendment) Regulations 2022, amended the latest date for the publication of the final audited 2022/23 accounts from 31 July 2023 to 30 September 2023.  The start of the inspection period must 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 2023.

WARWICKSHIRE COUNTY COUNCIL

EXTERNAL AUDIT OF ACCOUNTS: YEAR ENDED 31 MARCH 2023

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 (Amendment) Regulations 2022

The audit of the draft statement of accounts for the year ended 31 March 2023 for Warwickshire County Council and Warwickshire Pension Fund have not yet been completed by the external auditors, Grant Thornton UK LLP. The Accounts and Audit (Amendment) Regulations 2022 require that the audited accounts and opinion is published by 30 September 2023.

The delay has arisen due to:

• the capacity in the audit market to complete the level increased assurance work auditors are required to carry out nationally with respect to key risk areas such as pensions and asset valuations, whilst still dealing with the backlog of audits across the sector from previous years that are yet to be completed.

The audit and issue of the audit opinion is expected to conclude towards the end of 2023 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

Declaration by the Section 151 Officer

Declaration by the S151 Officer accompanying the Statement of Accounts (Account and Audit Regulations 2015 S15(2)) and the Accounts and Audit (Amendment) Regulations 2022.

I declare, as S151 officer for Warwickshire County Council that these accounts are unaudited and the Statement of Accounts as published are subject to change.

Name:               Rob Powell

Signed:               R Powell

Date:                 31 May 2023

These accounts will now be audited by our external auditors, Grant Thornton, before being approved and published by 30 September 2023.

In accordance with the Accounts and Audit Regulations 2015 the Statement of Accounts 2022/2023 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.

In addition a copy of the draft Annual Governance Statement 2022/2023 is also included in the above document.

Details of the spending of each service group which makes up the authority’s spending in these accounts can be found in the 2022/2023 Financial Outturn Report to be considered by Cabinet on 15 June 2023.

The draft accounts for Warwickshire County Council are open to public inspection from 1 June 2023 as per the details below.

Under the Accounts and Audit Regulations 2015 regulations 9 and 15, the commencement period for the exercise of public rights to inspect the draft 2022/2023 accounts and related documents, based on an account’s completion date of 31 May 2023, should include the first 10 working days of June, with inspection dates being between 1 June and 12 July 2023.

The preparation of the 2022/2023 Warwickshire Pension Fund accounts is not yet complete due to limited capacity in the team arising from a variety of factors. We will therefore not be in a position to commence the period for the exercise of public rights for the Warwickshire Pension Fund as set out above.

The Audit & Standards Committee considered this matter at its meeting on 25 May 2023 and we now aim to publish the draft 2022/23 Statement of Accounts for the Warwickshire Pension Fund by Friday 30 June 2023 upon which point we will ensure the public have the right to inspection as required. An update will be provided to the Audit & Standards Committee on 20 July 2023.

Update - 2022/23 Warwickshire Pension Fund Statement of Accounts

The 2022/23 Warwickshire Pension Fund draft accounts are now published. The date of publishing is 28 July 2023.

These accounts are unaudited and the Statement of Accounts as published are subject to change.

These accounts will now be audited by our external auditors, Grant Thornton, before being approved and published by 30 September 2023.

Under the Accounts and Audit Regulations 2015 regulations 9 and 15, the commencement period for the exercise of public rights to inspect the draft 2022/2023 accounts and related documents, based on an account’s completion date of 31 May 2023, should include the first 10 working days of June, with inspection dates being between 1 June and 12 July 2023. As this period has now passed, the inspection period will take place from the earliest possible date, being the date following issuance; 31 July 2023. It will end on 11 September 2023.

WARWICKSHIRE COUNTY COUNCIL

AUDIT OF ACCOUNTS 2022/2023 – NOTICE OF PUBLIC RIGHTS

The Local Audit and Accountability Act 2014

Accounts and Audit (England) Regulations 2015 & Accounts and Audit (Amendment) Regulations 2022

1. The Accounts of Warwickshire County Council are subject to audit by Grant Thornton, of The Colmore Building, 20 Colmore Circus, Birmingham, B4 6AT (Engagement Lead, Mr Avtar Sohal: 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 June 2023 to Wednesday 12 July 2023 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 June 2023 to 5pm on 12 July 2023, 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 June 2023 to 5pm on 12 July 2023, a local government elector for the area of the Council or their 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 31 May 2023

Rob Powell, Strategic Director for Resources

Monica Fogarty, Chief Executive

Warwickshire County Council, Shire Hall, Warwick CV34 4RL

WARWICKSHIRE PENSION FUND

AUDIT OF ACCOUNTS 2022/2023 – NOTICE OF PUBLIC RIGHTS

The Local Audit and Accountability Act 2014

Accounts and Audit (England) Regulations 2015 & Accounts and Audit (Amendment) Regulations 2022

1. The Accounts of Warwickshire Pension Fund are subject to audit by Grant Thornton, of The Colmore Building, 20 Colmore Circus, Birmingham, B4 6AT (Engagement Lead, Mr Avtar Sohal: 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 Monday 31 July 2023 to Monday 11 September 2023 inclusive during normal office hours (9am to 5pm Mondays to Thursdays, and 9am to 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 31 July 2023 to 5pm on 11 September 2023, 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 31 July 2023 to 5pm on 11 September 2023, a local government elector for the area of the council or their representative may object to the Pension Fund’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 Pension Fund at the address given below.

Dated this 28 July 2023

Rob Powell, Strategic Director for Resources (WCC)

Monica Fogarty, Chief Executive (WCC)

Warwickshire County Council, Shire Hall, Warwick, CV34 4RL

1. Collated WCC Audited Statement of Accounts 2022-23 (PDF, 3.5 MB)
2. Narrative Statement 2022-23 (PDF, 1.1 MB)
3. WCC Audited Statement of Accounts 2022-23 (PDF, 884 KB)
4. Annual Governance Statement 2022-23 (PDF, 811 KB)
5. Warwickshire Pension Fund Audited Statement of Accounts 2022-23 (PDF, 543 KB)

• Audit Closure Certificate 2022-2023 (PDF, 118 KB)