Publications
The Accounts and Audit (Amendment) Regulations 2024 require that the Local Authority publishes a note providing an explanation when the publication of the audit opinion has been delayed.
The external auditors (Grant Thornton UK LLP) have indicated a delay in finalising their audit opinion, whilst they consider additional information that has been brought to their attention.
In line with the National Audit Office Code para 2.13, this delay does not constitute a breach of the Council's responsibilities to publish audited accounts by the statutory deadline. The authority is working with Grant Thornton to support them in concluding their audit.