The statement of accounts is an annual publication that sets out exactly what we spent.
This publication is designed to fit in with the latest regulations and guidance on the production of accounts for local authorities.
Delay in publishing Pre-Audit Statement of Accounts: year ended 31 March 2025
The Accounts and Audit Regulations 2015, as amended by the Accounts and Audit (Amendment) Regulations 2024, require local authorities to publish draft Statement of Accounts 2024-25, certified by the Director of Finance and subject to audit, on or before 30 June 2025. Under the Local Audit and Accountability Act 2014 (Sections 25 to 28), the Accounts and Audit Regulations 2015 (Regulations 10, 14 and 15) and the Accounts and Audit (Amendment) Regulations 2024, based on a publication date of the statutory deadline of 30 June 2025, the period for the exercise of public rights to inspect the council's unaudited 2024-25 Statement of Accounts and related documents should commence on the first working day of July 2025 and include the first 10 working days of July 2025, with the inspection dates being between 1 July and 11 August 2025.
Notice is given under Regulation 15 (1A) that the council will not be in a position to commence the period for the exercise of public rights as set out above due to delays in the production and publication of the 2024-25 accounts.
The council now aims to publish its unaudited 2024-25 accounts ready for consideration at a future Audit Committee meeting as soon as possible. The council will ensure that the public has the right to inspect the council's unaudited 2024-25 Statement of Accounts and related documents commencing on the day after publication and for the appropriate length of period as required by Regulation 15.
Mark Kenyon, Director of Finance (Section 151 Officer)
Derbyshire County Council
County Hall
Matlock
DE4 3AH
Date: July 2025
Approval of statement of accounts - year ended 31 March 2024
The Accounts and Audit Regulations 2015, as amended by the Accounts and Audit (Amendment) Regulations 2022, required us to publish draft statement of accounts 2023 to 2024 (for the year ended 31 March 2024), certified by our Director of Finance and subject to audit, on or before 31 May 2024. We gave notice under Regulation 15 (1A) that we were not in a position to publish our draft statement of accounts 2023 to 2024 by that date and we published our accounts following this, on 4 October 2024. We ensured that the public had the right to inspect our pre-audit Statement of Accounts 2023 to 2024 and related documents commencing on the first working day after publication and for the appropriate length of period as required by Regulation 15.
On 30 September 2024, the Accounts and Audit (Amendment) Regulations 2024 came into force. These regulations required us to publish our audited statement of accounts 2023 to 2024 by 28 February 2025 (‘the backstop date’). We worked closely with the auditors to ensure the required work was completed by the backstop date of 28 February 2025. However, the backstop date impeded our auditors’ ability to complete their necessary audit procedures in relation to the valuation of buildings which have been valued based on depreciated replacement cost. There was insufficient time for them to perform all necessary procedures. Consequently and because of the significance of this matter, they have not been able to obtain sufficient appropriate evidence to provide a basis for an audit opinion on our statement of accounts 2023 to 2024 and they do not express an opinion on them. This is known as a disclaimer of opinion.
Our accounts were approved by Audit Committee on 28 February 2025. Our audited statement of accounts 2023 to 2024 are attached to this page.
The external auditors will not be able to issue their 2023 to 2024 audit certificate formally concluding their audit until they have completed the work necessary to issue their assurance statement in respect of our whole of government accounts consolidation pack and their work on an objection raised in relation to our financial statements for the year ended 31 March 2024. As their audit certificate has not yet been issued, we are not yet able to issue the notice required by Regulation 16 of the Accounts and Audit (England) Regulations 2015.
The audited statement of accounts 2023 to 2024 are also available for inspection (Part 3, Regulation 10 of the Accounts and Audit Regulations 2015) by local government electors, who may make copies without payment (photocopies are chargeable), by appointment, from 10am to 4pm on Monday to Friday at:
County Hall
Matlock
Derbyshire
DE4 3AG
For more information, please contact Eleanor Scriven, emaileleanor.scriven@derbyshire.gov.uk or write to her at County Hall.
Accessibility
Our statement of accounts do not currently meet web accessibility standards but we are working on fixing this as soon as possible. If you have any issues please contact Eleanor Scriven, email eleanor.scriven@derbyshire.gov.uk.