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:

  • what the Council's services cost for 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. Accordingly, the auditors accept no responsibility for changes to the financial statements, after 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.


2016 to 2017

PDFAudit of accounts - notice of public rights [PDF 106KB]

These draft accounts were authorised for issue on the 19th May. They will be “on deposit” from Monday 5th June until Friday 14th July. This is so that local electors can inspect them and raise questions about them.

Over the summer our external auditors, Ernst & Young, will conduct a full and detailed examination of the draft accounts and will then issue a certificate containing their opinion as to whether the accounts give a true and fair view of the Council’s financial position.

Specific issues arising from the final accounts audit are included in their “Annual report to those charged with governance”, presented to Audit Committee in September.


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 September 27th, 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 September 25th, 2015.