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    Technical Notes 2023, Issue 112 - Draft Accounts - Authorised for Issue

    • Report by:

      Ann Davie, Depute Chief Executive

    • TN Number:

      112-23

    • Subject:

      Draft Accounts - Authorised for Issue

    • Responsible Officer:

      Jamie Robertson – Chief Finance Officer

    • Publication:

      This Technical Note will be published on the Council’s website following circulation to Members. Its contents may be disclosed or shared outwith the Council.

    Section

    The purpose of this technical note is to provide Members with confirmation that the Council’s Draft Annual Accounts have been passed to External Auditors, Mazars by the statutory deadline of the 30 June.  This is in accordance with requirements of Local Authority Accounts (Scotland) Regulations 2014 and also ensures that Mazars can discharge their plans as presented to the Council’s Audit & Risk Management Committee on the 8th June 2023 (Report CFO-21-23-GM).

    The Council’s Chief Finance Officer has signed the required ‘Statement of Responsibilities’ and the balance sheet as required by law.  These are signed on the basis that the statement reflects the Proper Officer’s accountabilities with the balance sheet providing a true and fair view of the financial position and transactions of the local authority and its group at the end of the financial year.

    Furthermore, the Council has published a copy of the Annual Accounts submitted to the auditor, clearly identified as an unaudited version, on the website from the date they are submitted until the date on which the audited Annual Accounts are published.

    The Council’s Audit & Risk Management Committee will meet to consider the unaudited Annual Accounts as submitted to the auditor prior to the end of August with plans now being made to ensure this can be discharged as required.  These will be communicated in due course.