Statement of accounts

At the end of each financial year, we produce an annual statement of accounts. These statements show:

• what our services cost in the year
• where the money came from
• what our assets and liabilities were at year end.

Final accounts are audited before they are published to make sure that public money has been properly accounted for. We also publish a summary version to give an overview of the year's financial activities.

Notice of delayed publication 2021/22 for external audit of accounts at the 31st March 2022 year end

Publication of our statement of accounts and audit opinion

The Accounts and Audit (England) Regulations 2015 - Regulation 10, as amended by The Accounts and Audit (Amendment) Regulations 2021 and the Accounts and Audit (Amendment) Regulations 2022.

The audit of the draft statement of accounts for the year ended 31 March 2022 for Bury Council has not yet been completed by the external auditors, Mazars LLP. The Accounts and Audit (Amendment) Regulations 2022 require that the audited accounts and opinion are published by 30 November 2022.

The delay is caused by a nationwide technical accounting issue relating to infrastructure assets. This technical accounting issue applies to all Local Authorities with material infrastructure assets. It concerns the methodology used in Local Government accounting rules to remove the value of replaced infrastructure components from Local Authorities' asset registers. A solution has been proposed by the Department for Levelling Up, Housing and Communities: the implementation of this solution is currently delayed to enable the completion of statutory processes for the end of December.

The Council is continuing to work closely with the audit team as they undertake their work. In line with the Accounts and Audit Regulations 2015, the Council has published a set of draft accounts. The Council will publish a final set of accounts as soon as the audit is concluded, and the Audit Report (ISA 260) issued.

This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.

Sam Evans (CPFA),
Executive Director of Finance, Corporate Finance (s151 Officer).

Date: 23rd November 2022

Disclaimer statement

The maintenance and integrity of the Bury Metropolitan Borough Council website is the responsibility of the directors. 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.

Audit of accounts notice

Bury Metropolitan Borough Council, audit of accounts for year end 31st March 2022 (notice of public rights).

Accounts and Audit (England) Regulations 2015, Regulations 9 and 15,
Local Audit and Accountability Act 2014, Sections 25, 26 and 27,
The Accounts and Audit (Coronavirus) (Amendment) Regulations 2021.

Notice is given that the unaudited statement of accounts, including the narrative statement and annual governance statement (AGS), for the year ended 31st March 2022 has been published on this website.

The statement of accounts are subject to audit by Auditor Ms Karen Murray at Mazars LLP, One St Peter's Square, Manchester M2 3DE (telephone 0161 238 9248) and may be subject to change.

The period for the exercise of public rights commences at 10am on Monday 1st August 2022 and will conclude at 4pm on Monday 12th September 2022.

Members of the public and local government electors have certain rights in the audit process:

1. From Monday 1st August 2022 to Monday 12th September 2022 between 10am and 4pm, any person may inspect the accounting records of the Council for the financial year to 31st March 2022 and certain related documents (comprising books, deeds, contracts, bills, vouchers and receipts) on request from Sam Evans, Executive Director of Finance and S151 Officer, Town Hall, Knowsley Street, Bury. BL9 0SP. Telephone 01612537858, except as provided for in Section 26 (4) to 26 (6) of the Local Audit and Accountability Act 2014 in relation to commercially confidential and personal information. They may also make copies of the accounts, narrative statement, AGS and documents.
2. From 10am on Monday 1st August 2022 to 4pm on Monday 12th September 2022 at the request of a local government elector the local auditor must give the elector or any representative of the elector an opportunity to question the auditor about the accounting records of the Council.
3. From 10am on Monday 1st August 2022 to 4pm on Monday 12th September 2022 a local government elector for the area of the Council or their representative may object to the Council's accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Written notice of the proposed objection and the grounds on which it will be made must be sent to the auditor at the address given above and also copied to the Council at the address also given above. Any objection must state the grounds on which the objection is being made and particulars of:
   a) Section 28 of the Local Audit and Accountability Act 2014 namely to apply to the court for a declaration that an item in the accounts is contrary to law and/or
   b) Any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of and paragraph 1 of Schedule 7 to the Local Audit and Accountability Act 2014.

Sam Evans,
Executive Director of Finance and S151 Officer.

Date: 29th July 2022.