The Board’s annual accounts are prepared by the Chief Financial Officer.
The purpose of the annual accounts is to demonstrate the Board’s stewardship of the public funds with which it is entrusted.
The Board’s financial year runs from 1 April to 31 March.
Unaudited accounts for the financial year 2020/21 were published on 11 June 2021.
Part 10 of The Local Authority Accounts (Scotland) Regulations 2014 requires local government bodies to meet to consider the audited accounts with an aim to approve those accounts for signature no later than 30th September.
In light of the COVID-19 pandemic, some flexibility is provided within the Coronavirus (Scotland) Act 2020 and, as a result of remote working rendering the audit process more complex, a slight extension is necessary.
The audited accounts are due to be considered for approval by the Board on 5 November 2021 and will be published as soon as possible thereafter.
This statement is published in accordance with paragraphs 8(4) and 10(2) of the Coronavirus (Scotland) Act 2020, which require any decision to postpone publication of its audited accounts to be made public on or before the date by which the report is due, or as soon as reasonably practicable after this date.’
Chief Financial Officer, Moray Council
Treasurer, Grampian Valuation Joint Board
8 October 2021