Decision details

The Cabinet Member with the Resources Portfolio introduced the report (previously circulated) of the Executive Director of Resources and Governance to present reports by the Council’s external auditors, Forvis Mazars, on the audit for the year ended 31 March 2024.

The submitted report stated that, in accordance with the Accounts and Audit (Amendment) Regulations 2022, all Local Authorities were required to produce the draft annual Statement of Accounts by 31 May 2024, and an audited set published by 30 September 2024. Due to a national backlog in the publication of audited accounts reaching an unacceptable level on 30 September 2024, the Accounts and Audit (Amendment) Regulations 2024 came into force, and these regulations introduced statutory ‘backstop dates’ to help clear the backlog of audits and help rebuild assurance.

It was reported that the Amendment Regulations required the Council to publish its 2023/24 Statement of Accounts, including the auditor’s opinion, by the backstop date of 28 February 2025. As a result of the backstop arrangements (the 2022/23 accounts were not signed off by our previous auditors until 29 November 2024), and Forvis Mazars had determined that there was insufficient time between the backstop dates to complete their audit procedures to obtain sufficient appropriate evidence to complete a full audit, and therefore Forvis Mazars would issue a disclaimer of opinion on the 2023/24 financial statements.

It was noted that Darlington was not the only Authority in this position and this position had arisen due to the national backlog situation which was outside of this Authority’s control.

RESOLVED - (a) That the Audit Strategy and Completion Report for the year ended 31 March 2024, be noted.

(b) That the Auditor’s Annual Report for the year ended 31 March 2024, be noted.

REASON - To enable Cabinet to receive the results of external audit work carried out.

(NOTE: The Chair varied the order of the Agenda and took this item immediately prior to C134 at the meeting).