External auditors
Notice of appointment of auditor to Calderdale Metropolitan Borough Council for 2023/24 to 2027/28.
Under Section 8(2) of the Local Audit and Accountability Act 2014, we must publish a notice relating to the appointment of our auditor.
For audits of the accounts from 2023/24 to 2027/28, Public Sector Audit Appointments Limited (PSAA) is responsible for appointing an auditor to principal local government and police bodies that have chosen to opt into its national auditor appointment arrangements. We have opted into this arrangement.
At its meeting on 16 December 2022, the PSAA Board appointed Forvis Mazars LLP to audit our accounts for a period of five years, for the accounts from 2023/2024 to 2027/2028. This appointment is made under regulation 13 of the Local Audit (Appointing Person) Regulations 2015.
Accounts
2023 to 2024
Audit of Accounts 2023/2024
Notice of Public Rights Local Audit and Accountability Act 2014 The Accounts and Audit Regulations 2015
Notice is given that the unaudited statement of accounts for the year ended 31st March 2024 will be published on the council’s website by 24th December 2024. The statement of accounts will be unaudited and may be subject to change.
Notice is given that from 24th December 2024 to 6th February 2025 on weekdays between 10am and 4pm, any person interested may, on reasonable notice, inspect and make copies of the accounts of the council for the year ended 31 March 2024.
All books, deeds, contracts, bills, vouchers and receipts may be inspected and copies made, with the exception of any record or document containing information which is protected on the grounds of commercial confidentiality or contains personal information (or enables a particular individual to be identified), as per sections 26(4) to 26(6) of the Local Audit and Accountability Act 2014.
Initial application for inspection or any enquiries regarding the accounts should be emailed to customer.first@calderdale.gov.uk
Notice is given that from 24th December 2024 to 6th February 2024 the auditor, at the request of a local government elector for the council’s area, will give the elector or his representative an opportunity to question him about the accounts.
Notice is given that from 24th December 2024 to 6th February 2025, 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 Council at the address below.
Notice is given that the local auditor is Alastair Newall, for and on behalf of Forvis Mazars LLP, 5th Floor, 3 Wellington Place, Leeds, LS1 4AP, to whom any questions and notices of objection should be addressed.
A comprehensive guide to your rights can be found at Local authority accounts: A guide to your rights.
Becky McIntyre
Director Resources and Transformation (S151 Officer)
Town Hall
Crossley Street
Halifax
2022 to 2023
The draft accounts were authorised for issue on the 24th November 2023. They were “on deposit” from 27th November 2023 to 10th January 2024. This was so that local electors could inspect them and raise questions about them.
The external audit of the draft statement of accounts for the year ended on 31st March 2023 was completed by our external auditor, Ernst Young LLP on the 9th December 2024. The audited Statement of Accounts and Annual Governance Statement for the year ended 31st March 2023 are published below.
2021 to 2022
The draft accounts were authorised for issue on the 29th July 2022. They were “on deposit” from 16th October to 26th November 2024. This was so that local electors could inspect them and raise questions about them.
The external audit of the draft statement of accounts for the year ended on 31st March 2022 was completed by our external auditor, Ernst Young LLP on the 9th December 2024. The audited Statement of Accounts and Annual Governance Statement for the year ended 31st March 2022 are published below.
2020 to 2021
This statement of accounts is compiled in accordance with the relevant code of practice and satisfies all legislative requirements. This technical document receives considerable audit scrutiny to give all stakeholders the confidence that public money has been properly accounted for. A summary version is also available for casual readers to refer at first.
These accounts were approved by Audit Committee on 29th November 2021. This followed receipt of the “Annual report to those charged with governance” by our external auditors, Ernst & Young LLP. An unqualified audit opinion was received on 11th January 2022.
The final certification of completion of the audit will be issued once Ernst Young have:
- Completed their procedures on the Council's Whole of Government Accounts return;
- and value for money arrangements.
They are satisfied that none of this work will have a material effect on the financial statements.
2019 to 2020
The 'Annual report to those charged with governance' from our auditors Ernst & Young LLP, was approved by Audit Committee (November 2020).
The final, unqualified audit certification was received on 31st March 2021.
2018 to 2019
The 'Annual report to those charged with governance' from our auditors Ernst & Young LLP, was approved by Audit Committee (July 2019).
The final, unqualified audit certification was received on 31st July 2019.
2017 to 2018
The 'Annual report to those charged with governance' from our auditors Ernst & Young LLP, was approved by Audit Committee (July 2018).
The final, unqualified audit certification was received on 31st July 2018.