Decision details

Review of Accounting Policies 2022/23

Decision Maker: Accounts and Audit

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


The Director of Resources submitted a report seeking endorsement of the Accounting Policies to be used in producing the Financial Statements for the Council for the 2022/23 financial year.


It was noted that no major changes to the CIPFA Code of Practice on Local Authority Accounting in the United Kingdom (The Code) have been identified, so there are no material changes to the policies needed. Members were informed that the policies reported in the report may be subject to further changes should any be needed whilst the financial statements are being prepared. Such changes would be reported to Committee with an explanation of the impact when the financial statements are presented.




Endorse the use of the policies shown at Annex 1 to the report, subject to the need for any further changes identified as needed whilst the Statement of Accounts are produced.


Report author: Averil Crowther

Publication date: 17/04/2023

Date of decision: 12/04/2023

Decided at meeting: 12/04/2023 - Accounts and Audit

Accompanying Documents: