Statement of accounts

The statement of accounts is the formal financial report on the activities of the council as required by the accounts and audit regulations.

The Statement of Accounts is the formal financial report on the activities of the Council, as required by the Accounts and Audit Regulations.

The Statement of Accounts 2020-21 presents the overall financial performance of the council and position for the year ended 31 March 2021.

Previous Years

The Statement of Accounts 2019-20 presents the overall financial performance of the Council and position for the year ended 31 March 2020.

The 2019-20 Accounts were approved by Audit Committee on 28 July and certified by the External Auditor on 25 August. The 2019-20 Audit Certificate will be available in due course.
Notice of appointment of a Local Auditor to Northumberland County Council from 2018/19 Under Section 8(2) of the Local Audit and Accountability Act 2014, this Authority must publish a notice relating to the appointment of its Local Auditor.

Notice of appointment of a Local Auditor to Northumberland County Council from 2018/19
Under Section 8(2) of the Local Audit and Accountability Act 2014, this Authority must publish a notice relating to the appointment of its Local Auditor.

On 21 July 2017 Northumberland County Council made an appointment of a Local Auditor, as part of a collaborative procurement with Newcastle City Council and North Tyneside Council. The Local Auditor appointed is Ernst and Young, and the period of their appointment is from 1 April 2018 until 31 March 2023.
The independent Auditor Panel convened to advise Northumberland County Council on the selection and appointment of Local Auditor recommended the appointment of Ernst and Young for this period. The report of the independent Auditor Panel was considered at a meeting of full Council on 5 July 2017 and can be viewed here http://committeedocs.northumberland.gov.uk/MeetingDocs/29032_M7720.pdf
Council’s decision at that meeting was to follow the advice of the independent Auditor Panel, and to endorse the Auditor Panel’s recommendation that Ernst and Young be appointed as Local Auditor for the period 1 April 2018 to 31 March 2023.
 
On the 27th November 2019 the Council received notice from Ernst and Young that they were resigning their appointment as Local Auditor.  The exchange of correspondence between the Council and Ernst and Young in relation to this matter can be viewed here in accordance with The Local Audit (Auditor Resignation and Removal) Regulations 2014 
 

On the 22nd January 2020 the audit firm, Mazars, was appointed as the Council’s Local Auditor, replacing Ernst and Young, by Public Sector Audit Appointments, the Council having opted into the arrangements for appointment of a Local Auditor by this body, for a period of four years with effect from the 1st April 2019 in relation to the accounting periods 2019/20 to 2022/23