Statement of Accounts

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:

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.

2015 to 2016

The following statements are compiled in accordance with the relevant code of practice and satisfies all legislative requirements. The Statement of accounts is a technical document which receives considerable audit scrutiny to give all stakeholders the confidence that public money has been properly accounted for. A much simpler summary version is also available on the website, and casual readers may like to refer to that summary in the first instance.

Following receipt of the “Annual report to those charged with governance” by our external auditors, Ernst & Young LLP, these accounts were finally approved by Audit Committee on September 19th, 2016. The audit opinion was issued on 27th September 2016. This opinion has been issued in advance of the conclusion of the audit, as the outstanding assurance work in respect of the Authority’s Whole of Government Accounts return will not have a material effect on either the financial statements or on the value for money conclusion.

2014 to 2015

The following statements are compiled in accordance with the relevant code of practice and satisfies all legislative requirements. The Statement of accounts is a technical document which receives considerable audit scrutiny to give all stakeholders the confidence that public money has been properly accounted for. A much simpler summary version is also available on the website, and casual readers may like to refer to that summary in the first instance.

Following receipt of the “Annual report to those charged with governance” by our external auditors, Grant Thornton, these accounts were finally approved by Audit Committee on September 24th, 2015. Final, unqualified audit certification was received on 25th September 2015.

2013 to 2014

The following statements are compiled in accordance with the relevant code of practice and satisfies all legislative requirements. It is necessarily a technical document which receives considerable audit scrutiny to give all stakeholders the confidence that public money has been properly accounted for. A much simpler summary version is also available on the website, and casual readers may like to refer to that summary in the first instance.

Following receipt of the "Annual report to those charged with governance” by our external auditors, Grant Thornton, these accounts were finally approved by Audit Committee on September 1st, 2014. Final, unqualified audit certification was received on 22nd September 2014.

2012 to 2013

Following receipt of the “Annual report to those charged with governance” by our external auditors, Grant Thornton, these accounts were finally approved by Audit Committee on September 19th, 2013. Final certification was received on September 26th 2013 following completion of the audit of the Whole of Government Accounts return.

Last Updated: 28/09/2016