We are required to prepare an annual Statement of Accounts by the Accounts and Audit Regulations 2015, in accordance with proper accounting practices. These practices are prescribed by the 'Code of Practice on Local Authority Accounting in the United Kingdom' and comply with International Financial Reporting Standards (IFRS).
The purpose of the accounts is to present a true and fair view of the financial results of our activities for the year ended 31 March, and to summarise our overall financial position as at 31 March. The Statement of Accounts are externally audited.
Financial year 1 April 2022 – 31 March 2023
The external audit of the draft statement of accounts for the year ended 31 March 2023 has not yet been completed by our external auditors, EY LLP, due to the complex set of factors contributing to audit delays across the sector. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. Therefore, this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2022/23 final statement of accounts in line with deadline of 30th September 2023, as per paragraph (1). The Audit & Accounts Committee will consider the results of the 2022/23 audit, after which we will publish the final audited accounts.
The Council’s draft 2022-23 Statement of Accounts is comprised of 3 documents:
- Part 1 – the main draft Statement of Accounts
- Part 2 – the draft Pension Fund Accounts
- Part 3 – the Annual Governance Statement’
Financial year 1 April 2021 – 31 March 2022
The external audit of the draft statement of accounts for the year ended 31 March 2022 has not yet been completed by our external auditors, EY LLP, due to the planned phased approach to delivering the 2021/22 audits in light of a variety of complex factors contributing to audit delays in previous years. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015 (GOV.UK website).
Therefore, this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2021/22 final statement of accounts in line with deadline of 30 November 2022, as per paragraph (1).
The Audit & Accounts Committee considered provisional results of the 2021/22 audit at its meeting on 28 September 2023 and a further update will be published in due course.
Notice of conclusion of audits 2016-17, 2017-18 and 2018-19
In accordance with Regulation 16 of the Accounts and Audit (England) Regulations 2015 notice is hereby given that the audits of Cambridgeshire County Council’s Statement of Accounts for the financial years 2016-17, 2017-18 and 2018-19 have recently been concluded by our external auditors.
The final published Statements of Accounts for these years have been added to this web page.
The rights conferred on local government electors by section 25 of the Local Audit and Accountability Act 2014 are to inspect and make copies of:
- the statement of accounts prepared by the authority
- the local auditor’s certificate that the audit of the authority’s accounts including that statement has been completed
- the local auditor’s opinion on the statement of accounts
- any public interest report relating to the authority, or an entity connected with it
- any recommendation relating to the authority, or an entity connected with it
If a local elector requires copies of any such statement or report this can be delivered upon payment of a reasonable sum for each copy.
Alternatively, the documents referred to above will be made available for inspection in person by any Cambridgeshire local government elector at New Shire Hall during normal working hours, by application to: finance@cambridgeshire.gov.uk
Notice of appointment of an auditor for the five years commencing 1 April 2023
Pursuant to section 15 of The Local Audit (Appointing Person) Regulations 2015, Cambridgeshire County Council gives notice that it has been notified that an appointment of a local auditor has been made by Public Sector Audit Appointments Limited (PSAA). For the financial years 1 April 2023 – 31 March 2028, the appointed external auditor to the Council is KPMG LLP of 50-60 Station Road, Cambridge CB1 2JH.
Cambridgeshire County Council opts into national auditor appointment arrangements operated by PSAA.
Most recently audited accounts
Previously audited accounts
Audited accounts from previous years can be viewed below
