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The annual publication and independent external audit of the Statement of Accounts is an important part of demonstrating how the Council uses public money. There are a number of documents that are relevant to the production and audit of the Annual Accounts detailed below.
At the end of every financial year, for a specific period the accounts of St Helens Council are available to the public for inspection and/or copying. The public may also exercise their right to question the External Auditor on matters contained within the Statement of Accounts.
The draft Statement of Accounts for the year ended 31st March 2017 was available for inspection between 7 June 2017 and 18 July 2017 inclusive. A copy of the Public Inspection Notice can be found under Related Documents.
At the end of every financial year the Council is required to produce an Annual Statement of Accounts that sets out the financial position of the Authority for that period.
The accounts are prepared in accordance with all relevant prescribed guidance, Codes of Practice and Reporting Standards. Each account contains an explanatory note covering the purpose of the account and more detailed notes explaining key items.
The Statement of Accounts can be found under Related Documents.
This is a simplified version of the Statement of Accounts summarising some of the key points arising from the Council's stewardship of public funds during the year.
The summarised Statement of Accounts can be found under Related Documents.
The Council's External Auditors are required to give an opinion on whether the financial statements present fairly the financial position of the Council, including income and expenditure for the year. This report also concludes whether the Auditors are satisfied that the council has proper arrangements in place for securing economy, efficiency and effectiveness in the use of its resources.
This report can be found under Related Documents.
The councils external auditors produce an annual letter for members summarising their conclusions from reviews undertaken during the year and the audit of the Statement of Accounts.
In accordance with requirements, an Audit Completion Notice is published and a copy can be found under Related Documents.
The Council's external auditors also produce a certificate of completion of the audit; this certificate cannot be issued until audit work has been completed on the Whole of Government Accounts return, which only takes place after the Statement of Accounts has been presented to Audit & Governance Committee. The final audit certificate was issued on 25 September 2017 and a copy can be found under Related Documents.
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