Delay to issuing audited Statement of Accounts
The external audit of the draft statement of accounts for the year ended 31 March 2020 has not yet been completed by our external auditors, EY LLP, until they have received and considered the final assurance report from the external auditors of the Leicestershire Pension Fund.
This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015, as amended by the Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 No. 404. (See attached links: http://www.legislation.gov.uk/uksi/2015/234/regulation/10/made and https://www.legislation.gov.uk/uksi/2020/404/regulation/2/made). Therefore this notification explains, as per Regulation 10 paragraph (2a), that we are not yet able to publish our audited 2019/20 final statement of accounts in line with publication date of 30th November 2020, as per paragraph (1).
The Leicestershire PCC and CC JARAP considered the provisional results of the 2019/20 audit and updated financial statements at its meeting on 16th October 2020, and agreed delegated arrangements for the publication of the final audited accounts subject to their being no material amendments or matters arising following the conclusion of the external audit and before the auditors issue their final audit report.