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.
2023/24 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 2023/24 Statement of Accounts are Monday 10 June 2024 to Friday 19 July 2024. Below you will find:
- a copy of the draft 2023/24 Statement of Accounts
- a copy of the draft Annual Governance Statement for 2023/24
- a declaration explaining that these accounts are unaudited and subject to change
View further information about your inspection rights during this period, including how to contact the council’s auditors, Mazars.
View the 2024 Notice of the Commencement of the Period for the Exercise of Public Rights, the Annual Governance Statement for the financial year of 2023-2024, and the Draft Statement of Accounts for 2023-2024.
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 and the audit opinion is issued. The audited accounts will be published thereafter.
Status notice of the 2022 to 2023 Statement of Accounts
Delay in issuing the Auditor’s opinion.
Under regulation 10 of the Accounts and Audit Regulations 2015 (as amended), the council is required to publish the audited Statement of Accounts of City of York Council for the year ended 31 March 2023, along with auditor opinion certification, on or before 30 September 2023.
The council has been unable to meet this requirement for the following reason.
Delay in issuing the Auditors opinion as a result of:
- ongoing work on the previous year's audit impacting on the delivery of the 2022 to 2023 audit
See documents relating to the 2022 to 2023 Statement of Accounts:
- Copy of the Draft 2022 to 2023 Statement of Accounts
- Draft 2022 to 2023 Annual Governance Statement
- Status of the Draft Accounts
- Mazars Audit Delay Letter - 2022 to 2023 - signed
See legislation relating to the 2022 to 2023 Statement of Accounts:
2021 to 2022 Statement of Accounts
View the City of York Council Statement of Accounts and the Annual Governance Statement for 2021 to 2022 as approved by the Audit and Governance Committee on 15 January 2024.
View the City of York Council Audit Completion Report, Audit Certificate Covering Letter and Audit Certificate.
Statements from previous financial years
View Statement of Accounts from previous financial years.
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 highlighting key information was prepared for financial years between 2004/05 and 2012/13 (summaries are no longer a requirement).