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Financial accounts 2020 to 2021

External audit of accounts: Year ended 31 March 2021

Publication of Statement of Accounts and Audit Opinion

The Accounts and Audit Regulations 2015 – Regulation 10, as amended by The Accounts and Audit (Amendment) Regulations 2021

The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion is published by 30 September 2021. The audit of the draft statement of accounts for the year ended 31 March 2021 for Birmingham City Council has not yet been completed by the external auditors, Grant Thornton UK LLP.

The delay has arisen due to a combination of factors, comprising the following:

  • the impact of Covid-19 on both the complexity of the audit and pace at which it can be completed;
  • the increased assurance work that auditors are required to carry out nationally with respect to pensions and asset valuations;
  • resource capacity constraints on the part of the external auditors; and
  • the scale of the Council and the inherent complexity of the statement of accounts and audit process.

The audit and issue of the audit opinion is expected to conclude during October 2021 after which the statement of accounts and audit opinion will be published as soon as is reasonably practicable.

The Council is continuing to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, the Council has published a set of draft accounts. The Council will publish a final set of accounts as soon as the audit is concluded, and the Audit Report issued.

Therefore, this notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.

Birmingham City Council Statement of Accounts: Financial Year 2020 to 2021

The council's Draft Statement of Accounts which includes Group Accounts, the Narrative Statement and the Draft Annual Governance Statement was signed by Rebecca Hellard, Director of Council Management (Interim), the Chief Finance Officer and Section 151 Officer and passed to Grant Thornton for external audit on 30 June 2021.

The web version of the Draft Statement of Accounts does not include a signature for security purposes.

Download the Draft Statement of Accounts

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