This Technical Note will be published on the Council’s website following circulation to Members. Its contents may be disclosed or shared outwith the Council.
The purpose of this technical note is to provide Members with an update on the Council’s Draft Annual Accounts which are required to be passed to the Auditors (Forvis Mazars) by the statutory deadline of the 30 June 2025. This is in accordance with requirements of Local Authority Accounts (Scotland) Regulations 2014. This deadline will not be achieved due to the lateness of the 2023/24 accounts which has been subject of ongoing Reporting to Elected Members. The 2024/25 accounts are planned to be delivered to auditors by 31 October 2025. Officers continue to work closely with Forvis Mazars to move the delivery of Financial Statements back to the Statutory Timescale.
The Council’s Chief Finance Officer will sign the required ‘Statement of Responsibilities’ and the balance sheet as required by law. These are signed on the basis that the statement reflects the Proper Officer’s accountabilities with the balance sheet providing a true and fair view of the financial position and transactions of the local authority and its group at the end of the financial year.
