Audit of accounts year ended 31 March 2020
In keeping with the Accounts and Audit (Coronavirus) Amendments Regulations 2020 (SI 2020/404), the deadline for publication of our 2019/20 draft statutory accounts has been changed from 31 May 2020 to 31 August 2020.
The public inspection period must now begin on or before the first working day of September 2020, to reflect this revised date.
As detailed below our draft statutory accounts are now available for inspection.
This change was implemented by the Ministry of Housing,Communities & Local Government following consultation with key stakeholders and taking into consideration the increasing impact of COVID-19.
Delay in publication of 2019/20 audited accounts
By 30 November 2020 councils are required to publish either:
- a copy of their final audited statement of accounts for the 2019/20 financial year, and the accompanying auditor’s report, or;
- a notice explaining why this has not been possible
Whilst nearing completion, the audit of our 2019/20 statement of accounts has not been finalised, therefore we're unable to publish our final audited accounts by 30 November.
As soon as is practicable, once the audit is concluded and audit opinion issued, we'll publish our final audited statement of accounts on this page.
Our Statement of Accounts shows the income and expenditure for the financial year and our financial position at the end of the period. It is compiled and presented in accordance with the Accounting Code of Practice and satisfies all legislative requirements.
2019/20 Statement of Accounts Public Inspection
After being approved by the Responsible Financial Officer as a true and fair view, draft accounts are placed "on deposit" online for 30 working days. This is so local electors can inspect them, ask questions about them or challenge them (see a guide to your rights).
The deposit dates for the 2019/20 Statement of Accounts are Wednesday 1 July 2020 to Tuesday 11 August 2020. Below you will find:
- a copy of the draft 2019/20 Statement of Accounts
- a declaration explaining that these accounts are unaudited and subject to change
- Notice of the commencement of the period for the exercise of public right, including details of how inspect the accounts and contact the council’s auditors, Mazars
- a copy of the draft 2019/20 Annual Governance Statement
The annual audit process
Over the summer our external auditors conduct a full and detailed examination of the draft accounts, after which they issue their accounts audit letter and audit certificate to confirm that the accounts give a true and fair view. Once this is received, the Audit & Governance Committee approves the final audited accounts in September before they are published on our website.
Statement of Accounts 2018 to 2019
View the City of York Council Statement of Accounts for 2018/19 as approved by the Audit and Governance Committee on 29 July 2019.
The audit was formally concluded on 30 July 2019; view the 2018/19 Auditor’s certificate.
Annual audit letters
Each year we receive a letter from our external auditors summarising the key findings of the previous year's inspection and audit work; view previous annual audit letters.
Summary of accounts
As an alternative to full statements, a summary of accounts which highlights key information has also been prepared for financial years 2004-2005 onwards.