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Statement of Accounts

Introduction

The Council's Statement of Accounts aims to give electors, those subject to locally levied taxes and charges, members of the Authority, and other interested parties clear information about the Council's finances. It demonstrates:

• What the Council's services cost in the year.
• Where the money came from.
• What the Council's assets and liabilities were at the year end.

It is compiled in accordance with the relevant code of practice and satisfies all legislative requirements.

The External Auditors comment that the maintenance and integrity of the Calderdale Metropolitan Borough Council website is the responsibility of the officers; the work carried out by the auditors does not involve consideration of these matters and, accordingly, the auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.

Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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