NOTICE Monday 30th November 2020:
MERSEYSIDE WASTE DISPOSAL AUTHORITY
EXTERNAL AUDIT OF ACCOUNTS: YEAR ENDED 31 MARCH 2020
Publication of Merseyside Waste Disposal Authority Statement of Accounts and Audit Opinion
The Accounts and Audit (England) Regulations 2015 – Regulation 10, as Amended By The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020
The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 require that the audited accounts and opinion is published by 30 November 2020. As at 30 November, the Authority’s external auditor, Grant Thornton UK LLP, has not yet concluded the audit.
The delay has arisen due to a combination of factors, comprising the following:
- Resourcing challenges within the small finance team at the Authority in providing sufficient and appropriate working papers in response to queries from the auditor together with resource capacity constraints on the part of the external auditors, Grant Thornton UK LLP, means that the audit of the accounts for the year ended 31 March 2020 has not concluded in time to meet the 30 November publication date
The Authority is continuing to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, the Authority has published a set of draft accounts. The Authority will publish a final set of accounts as soon as the audit is concluded, and the Audit Report issued.
This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.
MERSEYSIDE WASTE DISPOSAL AUTHORITY
AUDIT OF ACCOUNTS – NOTICE OF PUBLIC RIGHTS
LOCAL AUDIT AND ACCOUNTABILITY ACT 2014 and
THE ACCOUNTS AND AUDIT REGULATIONS 2015
As amended by
THE ACCOUNTS AND AUDIT (CORONAVIRUS) (AMENDMENT) REGULATIONS 2020
NOTICE is given that the unaudited statement of accounts for the year ended 31 March 2020 has been published on the Authority’s website at http://www.merseysidewda.gov.uk/finance-transparency/statement-of-accounts/ and below. The statement of accounts is unaudited and may be subject to change.
NOTICE is given that from 1 September to 12 October 2020 between 9.30 a.m. and 4.30 p.m. Mondays to Fridays, any person interested may on reasonable notice inspect and make copies of the accounts of the above named Authority for the year ended 31 March 2020 and all books, deeds, contracts, bills, vouchers and receipts, 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. The accounts and other documents will be available for inspection at the offices at which they are normally kept, or otherwise by arrangement; application should be made initially at the address below.
NOTICE is given from 1 September to 12 October 2020 the auditor, at the request of a local government elector for the Authority’s area, will give the elector or his representative an opportunity to question him about the accounts.
NOTICE is given that from 1 September to 12 October 2020, any such elector may make objections to the auditor, under section 27 of the Local Audit and Accountability Act 2014, relating to any matter where the auditor could take action under:
- 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
- Section 24 and paragraph 1 of Schedule 7 of the Local Audit and Accountability Act 2014, namely, to make a report in the public interest.
No objection may be made unless the auditor has previously received written notice of the proposed objection, specifying the facts on which the objector relies and the grounds on which the objection is being made. A copy of that written notice must also be sent to the Authority at the address below.
NOTICE is given that the auditor is Grant Thornton UK LLP, Royal Liver Building, Liverpool, L3 1PS, direct dial 0151 224 7200, to whom any questions and notices of objection should be addressed.
Director of Finance
7th Floor No1 Mann Island
The Authority’s Statement of Accounts for 2019/20 (Unaudited) is below as a downloadable PDF:
An archive of the Authority’s Statement of Accounts is below. These accounts have been audited and adopted by the Authority.