Delay to 2020/21 audit completion 30/09/2021

The external audit of the draft statement of accounts for the year ended 31 March 2021 has not yet been completed by our external auditors, EY LLP, due to a delay in the completion of their audit. This is related to two audit requirements that EY could not complete due to their internal delays. They are the  ISA540 (accounting estimates and disclosures) requirement and EY's real estate valuation team not completing their work on the Council's Property plant and Equipment valuations on time.

This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015 (legislation.gov.uk website). Therefore this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2020/21 final statement of accounts in line with deadline of 30th September 2021, as per paragraph (1).
The Standards and General Purposes Committee will consider the results of the 2020/21 audit, after which we will publish the final audited accounts.

Previous statements of accounts are available to view below:

Merton and Sutton Joint Cemetery Board (MSJCB)

The final statements and external auditor’s review report can be found here:

·         Annual Governance and Accounting Statements 2020/21

·         Review Report Certificate 2020/21

Statement of Accounts

Summary Accounts

Annual Governance Statement

Annual Audit Letter 

Audit Completion Certificate