FORMAL NOTICE
DATE: Monday 30th November 2020
NOTICE: MERSEYSIDE WASTE DISPOSAL AUTHORITY, EXTERNAL AUDIT OF ACCOUNTS: YEAR ENDED 31 MARCH 2020
Publication of Merseyside Waste Disposal Authority Statement of Accounts and Audit Opinion, The Accounts and Audit (England) Regulations 2015 – Regulation 10, as Amended By The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020
The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 require that the audited accounts and opinion is published by 30 November 2020. As at 30 November, the Authority’s external auditor, Grant Thornton UK LLP, has not yet concluded the audit. The delay has arisen due to a combination of factors, comprising the following:
- Resourcing challenges within the small finance team at the Authority in providing sufficient and appropriate working papers in response to queries from the auditor together with resource capacity constraints on the part of the external auditors, Grant Thornton UK LLP, means that the audit of the accounts for the year ended 31 March 2020 has not concluded in time to meet the 30 November publication date
The Authority is continuing to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, the Authority has published a set of draft accounts. The Authority will publish a final set of accounts as soon as the audit is concluded, and the Audit Report issued. This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.