The Statement of Accounts is one of the key financial documents produced by the council and provides a detailed overview of the council's income and expenditure during the financial year and records the assets and liabilities as at the year end.
|Suffolk Coastal District Council Statement of Accounts||Waveney District Council Statement of Accounts|
|Suffolk Coastal District Council audit of accounts - Notice of public rights||Waveney District Council audit of accounts - Notice of public rights|
|Suffolk Coastal District Council audited accounts - Notice of late publication||Waveney District Council audited accounts - Notice of late publication|
The accounts are prepared in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom issued by the Chartered Institute of Public Finance and Accountancy (CIPFA).
Since 2010/11 local government accounts have been prepared and presented in compliance with the International Financial Reporting Standards (IFRS).
The council’s Chief Finance Officer is required to sign off the accounts by no later than 31 May. Once audited, the accounts will be presented for approval by no later than 31 July to:
The overall document is made up of four core statements:
Along with three supplementary statements:
By law, the council has to make it's accounts available to council tax payers for inspection for a period of 30 working days. For the 2018/19 accounts this is from 3 June 2019 to 12 July 2019 inclusive.
The council has approved and adopted a Code of Corporate Governance, which is consistent with the principles of the CIPFA/SOLACE joint framework Delivering Good Governance in Local Government.
Since 2007/08 the Statement of Accounts has included an Annual Governance Statement which explains how the council has complied with the code and also meets the requirements of regulations in relation to the publication of a statement on internal control. Under the rules that apply to the Statement of Accounts, the Annual Governance Statement does not have to be finally approved until 30 September.
|Suffolk Coastal District Council Annual Governance Statement 2018-19||Waveney District Council Annual Governance Statement 2018-19|
|Suffolk Coastal District Council Statement of Accounts Archive||Waveney District Council Statement of Accounts Archive|