At the end of each financial year, all councils have to publish a Statement of Accounts.
The accounts show how we have used public money in the year and that we have been honest and responsible.
Delay in publication of 2022/23 audited accounts
For the 2022/23 financial year, councils were required to publish by 30 September 2023, either a copy of their final audited statement of accounts and the accompanying auditor's report, or a notice explaining why this has not been possible.
The audit of the council's 2022/23 statement of accounts has not been finalised, and the council is therefore unable to publish its audited accounts by 30 September. This reflects knock-on impacts of delays to previous audits, following a national issue affecting accounting for highways assets by all councils. The council and its auditors are working together with the aim of completing the 2022/23 audit before the end of September 2024.
Public inspection of the 2022/23 draft accounts
After being approved by the Responsible Financial Officer as a true and fair view, draft accounts are placed "on deposit" for 30 working days. This is so local electors can inspect them and ask questions about them or challenge them.
The council's public inspection period for 2022/23 ran from Monday 24 July to Monday 4 September 2023. Although the period for raising objections or asking questions of the auditors has closed, you can still view a copy of the draft accounts and the interim annual governance statement.
The Public Inspection notice below explains your inspection rights, and tells you how to contact the Council's auditor if you wish to do so.
Public Inspection of the Accounts 2022/23
- Leeds City Council’s draft accounts for 2022/23 will be available for public inspection between Monday 24 July 2023 and Monday 4 September 2023. You can view and download them online at
https://www.leeds.gov.uk/your-council/performance-and-spending/our-financial-performance. Local electors can request to have a copy of the draft accounts sent to them either by emailing
StatementofAccountsQueries@leeds.gov.uk , by contacting the council’s general enquiries service, or by writing to Corporate Financial Management, Civic Hall, Portland Crescent, Leeds, LS1 1UR.
- During this time you can also see supporting documents including books, contracts, bills, vouchers and receipts, and ask for copies of these or of the accounts. However the law does not give you a right to see documents which are protected by commercial confidentiality, or to see personal information relating to a particular individual.
- You can request to see or have copies of supporting documents either by emailing
StatementofAccountsQueries@leeds.gov.uk , at the Civic Hall, or by contacting the council’s general enquiries service.
- During the public inspection period, council electors and their representatives can ask the approved auditor questions about the accounts or make objections to them. Please contact the approved auditor, with any questions or objections at the following address :
Grant Thornton UK LLP
No 1 Whitehall Riverside,
Leeds
LS1 4BN
- A local elector can make an objection to the auditor if they believe that –
- a. an item in the accounts is unlawful, or
- b. it is in the public interest that something should be considered by Leeds City Council or brought to the attention of the public.
- If you want to object to the accounts, you can contact the approved auditor at either the Grant Thornton address given above or at the Civic Hall. Your objection must be in writing and must clearly set out the grounds on which you are objecting. You must also send a copy to the Chief Finance Officer, Civic Hall, Leeds LS1 1JF.
- If you are considering raising a question or an objection with the auditor, you may find it helpful to refer to the National Audit Office publication
Councils' accounts – your rights, available at
https://www.leeds.gov.uk/your-council/performance-and-spending/our-financial-performance or from the Chief Finance Officer.
Publication of the final audited accounts
Over the summer our external auditors conduct a full and detailed examination of the draft accounts, after which they issue their accounts audit letter and, if all is well, they also issue an audit certificate to confirm that the accounts give a true and fair view. Once this is received, our Corporate Governance and Audit Committee approve the final audited accounts and the Council publishes them.
Our most recent audited accounts are the 2021/22 accounts which were authorised on 21 March 2024. The 2021/22 audit formally concluded on 27 March 2024 following confirmation that the council's Whole of Government Accounts return did not require an audit.
Leeds voters are also entitled to ask for a copy of the accounts and the auditors report to be delivered to them. The council is allowed to make a reasonable charge to cover the cost of doing this.
Reports available from earlier years
Copies of the accounts, the annual governance statement and the external auditors' report are available.
2020-21
2019-20
2018-19
Annual governance statement 2019
2017-18
Annual governance statement 2018
2016-17
Annual governance statement 2017
Copies of the final accounts from earlier years are also available on request.
