Statement of accounts

Ernst & Young LLP have been appointed to audit the accounts of Calderdale Metropolitan Borough Council for five years, for the accounts from 2018/19 to 2022/23. This appointment was made under regulation 13 of the Local Audit (Appointing Person) Regulations 2015, and was approved by the PSAA Board at its meeting on 14 December 2017.

This follows the recommendation of the Audit Committee of the 20th June 2016 that the preferred approach for the appointment of External Auditors from April 2018 was to “Opt-in” to the national Sector Led body set up by the Local Government Association. This approach was duly approved by Council on the 30th November 2016

2016 to 2017

The Council's Statement of Accounts aims to give all interested parties (local electors, those subject to locally levied taxes and charges, members of the Authority) 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. 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, Ernst & Young LLP, these accounts were finally approved by Audit Committee on August 21st, 2017. Final, unqualified audit certification was received on 5th September 2017. 


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.