Statement of Accounts

The Statement of Accounts give electors, local taxpayers, members of the Council, employees and other interested parties comprehensive information about the Council's finances. The unaudited accounts are usually required to be published by the 31st May each year, they are then audited by Grant Thornton UK LLP and the audited accounts, together with the Auditor's report, are published by 31 July. However, in response to the Redmond review, the Accounts and Audit Regulations have been amended to extend the publication dates for the unaudited Statement of Accounts and the ensuing public inspection and audit periods. The new deadline for the publication of unaudited Statement of Accounts was 31 July 2022, with the public inspection period to start on or before the first working day in August. 

At the time of preparing the unaudited Statement of Accounts, the deadline for the completion of the audit of the accounts was 30 September 2022. The Accounts and Audit Regulations were then revised and the new regulations set the date for completion of the audit at 30 November for 2021/22 and reverts to 30 September for the next 6 financial years starting with 2022/23. The updated Regulations were laid before Parliament on 30 June and came into force on 22 July.

The 2021/22 Statement of Accounts presents the overall financial position of the Council for the year ended 31 March 2022. The audit of the Statement of Accounts and the Value for Money has been completed. The audited Accounts were authorised for issue by the Interim Director of Finance on 21 March 2023 following consideration by the Audit and Assurance Committee on 18 November 2022 and 9 March 2023. The value for money conclusion was considered on 9 and 21 March 2023. Grant Thornton have now issued the audit closure certificate.

  • 2021-22 Audited Statement of Accounts (PDF 3.3MB)
  • Grant Thornton Audit Findings Report 2021-22 - Cumbria County Council 
  • Grant Thornton Audit Findings Report 2021-22 - Cumbria Local Government Pension Scheme 
  • 2021-22 Statement of Accounts Port of Workington 
  • Grant Thornton Report Port of Workington 
  • Cumbria County Council Auditor's Annual Report 2021-22
  • Notice of Conclusion of the Audit 2021-22

Annual Governance Statement

The Annual Governance Statement sets out the main features of the Council's corporate governance arrangements and its effectiveness. The draft Annual Governance Statement for 2021/22 has been approved by the Audit and Assurance Committee on 30 June 2022 and is set out below.