Notice of Delay in Publication of London Borough of Enfield Council Audited Statement of Accounts for the year ended 31 March 2023

London Borough of Enfield External Audit of Accounts: Year Ended 31 March 2023

The Accounts and Audit (England) Regulations 2015 – Regulation 10 (para 1, 2, 6A, para (2)(b) as amended by The Accounts and Audit (Amendment) Regulations 2022.

The Accounts and Audit Regulations 2022 require that the audited accounts and opinion be published by 30 September. As at 30 September 2023, the Council’s external auditor, BDO LLP, have not yet commenced the audit and the reason they have provided is as below:

Following the pandemic and on-going resource constraints in the local public audit sector there are delays in commencing and completing many local authority audits.

This is linked to the backlog of local authority audits nationally, including the delay in concluding the audit of the Council’s 2019/20, 2020/21 and 2021/22 Statement of Accounts.

In line with the Accounts and Audit Regulations 2015, the Council has published a set of draft accounts and will publish a final set of accounts as soon as the audit is completed, and the Audit Report issued.

This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.

Fay Hammond

Executive Director of Resources (S151 Officer)

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