Reports and accounts
Statement of Accounts
Following the end of each financial year we publish an annual Statement of Accounts. This is one of the ways we demonstrate our stewardship of public money.
- 2020/21 Unaudited Statement of Accounts (PDF, 2.7MB)
- 2019/20 Statement of Accounts (PDF, 3.7MB)
- 2018/19 Statement of Accounts (PDF, 5.4MB)
- 2017/18 Statement of Accounts (PDF, 5MB)
- 2016/17 Statement of Accounts (PDF, 4.1MB)
- 2015/16 Statement of Accounts (PDF, 1.8MB)
- 2014/15 Statement of Accounts (PDF, 1.4MB)
The accounts show:
- how we have spent money on services to the West Sussex public
- statements of movement in the general fund
- gains and losses
- a balance sheet which lists all the assets and liabilities of the County Council at 31 March.
We are required by the Accounts and Audit Regulations 2015 to:
- publish various documents relating to the annual audit of our accounts
- provide a period for the public to exercise their rights to inspect them.
The latest notices and associated documents are available below.
- 2020/21 Auditor's annual report delay letter (PDF, 24KB)
- 2020/21 Notice of public rights (PDF, 73KB)
- 2019/20 Audit certificate (PDF, 146KB)
- 2019/20 Notice of conclusion of audit (PDF, 68KB)
- 2019/20 Annual audit letter (PDF, 1.9MB)
The Accounts and Audit (Amendment) Regulations 2021 require that audited accounts for 2020/21 be published by 30 September 2021. However, the audit of these financial statements by our external auditors, EY LLP, has not yet been completed, and so audited accounts are not yet available.
There are various workstreams outstanding which have delayed the conclusion of the audit, including the review of property and IAS 19 pension valuations by specialist teams within EY and the referral of other technical issues to EY’s professional practice team.
These issues relate to the audit of the County Council accounts; the audit of the Pension Fund accounts is concluded, but the Pension Fund accounts are published as part of the wider County Council financial statements and the audit findings are formally reported at the same time.
The unaudited accounts continue to be available above and will be replaced by the audited accounts as soon as reasonably practicable after the external auditor reports their final findings. A revised set of financial statements, reflecting audit results to date, was provisionally approved by the Regulation, Audit and Accounts Committee on 22 September 2021, subject to any further changes arising out of the outstanding audit work.
Annual Governance Statement
We are responsible for making sure that our business is conducted in accordance with the law and proper standards, and that public money is safeguarded, properly accounted for and used economically and efficiently.
There is also a duty under the Local Government Act 1999 to put in place proper arrangements for:
- the continuous improvement of our functions
- the governance of our affairs, including those of the Local Government Pension Scheme and the Firefighters' Pension Scheme, which includes arrangements for the management of risk.
The Annual Governance Statement explains how we have complied with the Governance Framework. It also meets the requirements of Regulation 6 of the Accounts and Audit Regulations 2015 in relation to the publication of the statement of internal control.
- 2020/21 Annual Governance Statement (PDF, 594KB)
- 2019/20 Annual Governance Statement (PDF, 932KB)
- 2018/19 Annual Governance Statement (PDF, 642KB)
- 2017/18 Annual Governance Statement (PDF, 562KB)
- 2016/17 Annual Governance Statement (PDF, 381KB)
- 2015/16 Annual Governance Statement (PDF, 168KB)
- 2014/15 Annual Governance Statement (PDF, 284KB)