Statement of accounts

AUDIT OF ACCOUNTS YEAR ENDED 31 MARCH 2023 – NOTICE OF PUBLIC RIGHTS

LOCAL AUDIT AND ACCOUNTABILITY ACT 2014 SECTION 26

ACCOUNTS AND AUDIT REGULATIONS 2015 PART 5

The Council’s accounts are subject to external audit by Grant Thornton UK LLP of Colmore Building, 20 Colmore Circus, Birmingham B4 6AT. The public inspection period will run from Monday 5^th June to Friday 14^th July 2023 inclusive (except Saturdays and Sundays) between 10am and 4pm.  An unaudited statement of accounts for the year ended the 31^st March 2023 will be published on the Council’s website at: https://www.leicester.gov.uk/your-council/how-we-work/performance-and-spending/statement-of-accounts/

Members of the public and local government electors have certain rights in the audit process. During the inspection period:

1. Members of the public may inspect the accounts of the Council for the year ended 31st March 2023 and certain related documents (comprising books, deeds, contracts, bills, vouchers and receipts);
2. Members of the public may make copies of all or any part of those records or documents;
3. Local government electors for the area of the Council, or their representative, may ask the auditor questions about the accounts.

Certain restrictions are in place however, including protection of commercially sensitive documents and / or documents containing personal information.

During the inspection period, local government electors, or their representatives, also have a right to make an objection to the local auditor providing:

1. The objection concerns a matter in respect of which the auditor could issue a report in the public interest; or could apply to the court for a declaration that an item in the accounts is contrary to law (under Sections 26 and 27 of the Local Audit and Accountability Act 2014);
2. The objection is made in writing to the auditor using the contact details below;
3. A copy of the objection is sent to the Council using the contact details below.

To make arrangements to inspect the accounts for the Council for the year ended 31 March 2023 please contact the Council.  To make arrangements to ask the auditor questions about the accounts please contact the auditor directly.

Dated: 2 June 2023

Amy Oliver, Director of Finance (S151 Officer)

Contact Details:

Council:

Ben Matthews

Address: Leicester City Council, City Hall, 115 Charles Street, Leicester LE1 1FZ

Email:  corp.acc@leicester.gov.uk

Auditor:

Grant B Patterson

Address: The Colmore Building, 20 Colmore Circus, Birmingham B4 6AT

Telephone: 0121 232 5296

Please note that Regulation 16(1) of The Accounts and Audit Regulations 2015 requires the Council to publish (which must include publication on its website) a statement:

• that the audit has been concluded
• that the statement of accounts has been published
• of the rights of inspection conferred in local government electors by section 25 of the Act and the address at which, and the hours during which, those rights may be exercised.

At this stage whilst the financial statements audit has been concluded, the Auditor hasn’t yet completed their work on the Authority’s VFM arrangements and the WGA assurance statement. The council cannot therefore issue this statement.

The notice of conclusion of the audit will be added to the website alongside the audit certificate as soon as this is issued. The final set of audited accounts can be found below.

Please note that Regulation 16(1) of The Accounts and Audit Regulations 2015 requires the Council to publish (which must include publication on its website) a statement:

• that the audit has been concluded
• that the statement of accounts has been published
• of the rights of inspection conferred in local government electors by section 25 of the Act and the address at which, and the hours during which, those rights may be exercised.

At this stage whilst the financial statements audit and the VFM work are concluded, the Auditor cannot complete their work due to awaiting national clarification regarding the treatment of infrastructure asset derecognition. The council cannot therefore issue this statement.

The notice of conclusion of the audit will be added to the website alongside the audit certificate as soon as this is issued. The final set of audited accounts can be found below.