Under Section 8(2) of the Local Audit and Accountability Act 2014, the council must publish a notice relating to the appointment of its auditor.
For audits of the accounts from 2018/19, 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. Salford City Council opted into this arrangement.
At its meeting in December 2017, the PSAA Board appointed Mazars LLP to audit the accounts of Salford City Council for a period of five years, for the accounts from 2018/19 to 2022/23. This appointment is made under regulation 13 of the Local Audit (Appointing Person) Regulations 2015.
There is a formal 30 working day statutory period wherein any person may inspect the unaudited accounts and supporting documents. For this purpose, you may not inspect documents that are not relevant to the accounts or are otherwise legally protected, nor may you inspect documents that contain personal information about a member of staff.
The formal inspection period is between 3 June and 12 July 2019. However, we will normally try to assist Salford residents with an explanation of the accounts at any other time. During this period a local government elector for any area to which the accounts relate, or their representative may question the auditor about the accounts.
The downloadable document 'Public rights notice 2018 to 2019' sets out the details of the current inspection period and the procedures for making any objections.
The unaudited accounts and the annual governance statement were posted to this page on 1 June. During this time, they will still be subject to review by the council's appointed auditors, Mazars. They will be replaced by the final, audited accounts at the conclusion of the audit, after their sign-off by the Audit and Accounts Committee. The appointed auditor's annual audit and inspection letter will be published when it becomes available.
The audit of the accounts is ongoing and the final audited statement of accounts is not available for publication by 31 July 2019. The delay has been caused by the need for additional audit work to be completed to consider a material estimate applied by the council within the valuation of Property, Plant and Equipment that will require adjustment.
The auditors anticipate completing the work in September 2019, and as allowed for by regulation 10, paragraph (2a) of the accounts and audit regulations 2015, the council will not be able to publish the audited 2018/19 statement of accounts by 31 July 2019. The Audit Committee will instead consider the results of the 2018/19 audit at a meeting expected to be reconvened in September 2019, after which the final audited accounts will be published.
Any such local government elector may make a copy of the full document or any part of it. Copies of the entire document may be purchased at a cost of £30 per copy by written application to the corporate accountancy team at Salford Civic Centre or by email to firstname.lastname@example.org. Alternatively, it is available to download below. The council's annual governance statement is presented alongside the accounts.
2018 to 2019
2017 to 2018
2016 to 2017
2015 to 2016
2014 to 2015
2013 to 2014
2012 to 2013
2011 to 2012
2010 to 2011
If you are unable to view documents of these types, our downloads page provides links to viewing software.
This page was last updated on 1 August 2019