Delayed External Audit of Accounts




Publication of Tamworth Borough Council 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 audit of the draft statement of accounts for the year ended 31 March 2021 for Tamworth Borough Council has now been completed by the external auditors, Grant Thornton UK LLP.

The audit and issue of the audit opinion was concluded on 22 October 2021.

A local government elector for any area to which the accounts relate may inspect and make copies of:

a. the statement of accounts prepared by the authority,

b. the local auditor’s certificate that the audit of the authority’s accounts including that statement has been completed,

c. the auditor’s opinion on the statement of accounts.

The audited Statement of Accounts for the year ended 31 March 2021 is now available on the Council’s website at:

Our accounts | Tamworth Borough Council

However, Grant Thornton UK LLP cannot yet issue the certificate of completion of the audit at this time because:

• They are required to issue a report on the Council’s arrangements for securing economy, efficiency and effectiveness in its use of resources. This work has not yet been completed because they have applied the Covid-19 - special provisions in the National Audit Office’s guidance for auditors (in Auditor Guidance Note 03) and will be completing this work to a later timescale. This work and issue of the Auditor’s Annual Report is planned for completion by 31st December 2021, which is within three months of the date of the opinion on the financial statements, as permitted under the special provisions in AGN 03; and

• They cannot formally conclude the audit and issue an audit certificate until they have completed the work necessary to issue the Whole of Government Accounts (WGA) Component Assurance statement for the year ended 31 March 2021.

Please note that Regulation 16(1) of The Accounts and Audit Regulations 2015 requires the Council to publish (which must include publication on its website) a statement:

• that the audit has been concluded

• that the statement of accounts has been published

• of the rights of inspection conferred in local government electors by section 25 of the Act and the address at which, and the hours during which, those rights may be exercised.

As the audit has not yet been concluded, the Council cannot yet issue this statement.





Marmion House

Lichfield Street



B79 7BZ