Annual Accounts

What is it?

Our annual accounts have been compiled in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom and include:

Movement in Reserves Statement, which summarises the movement in the different reserves that we hold.

Comprehensive Income and Expenditure Statement, which shows income and expenditure incurred in the year.

Balance Sheet, which represents the value of our assets and liabilities as at 31 March.

Cash Flow Statement, which details the changes in cash and cash equivalents during the year.

Council Tax and Non-Domestic Rates income accounts, which show the taxes and rates collectable by us.

Common Good and Sundry Trusts and Funds accounts.

Group accounts, which consolidate our annual accounts with those of our subsidiaries and associates.

Pre audit inspection notice 2021/22 annual accounts

GLASGOW CITY COUNCIL

STRATHCLYDE PENSION FUND

WEST OF SCOTLAND ARCHAEOLOGY SERVICE

WEST OF SCOTLAND EUROPEAN FORUM

GLASGOW CITY REGION - CITY DEAL CABINET

ACCOUNTS FOR THE PERIOD FROM 1 APRIL 2021 TO 31 MARCH 2022

PRE-AUDIT INSPECTION

Notice is hereby given under Regulation 9 of the Local Authority Accounts (Scotland) Regulations 2014, reflecting amendments in the Coronavirus (Scotland) Act 2020 that:

a) Copies of the unaudited accounts of, GLASGOW CITY COUNCIL, STRATHCLYDE PENSION FUND, WEST OF SCOTLAND ARCHAEOLOGY SERVICE, WEST OF SCOTLAND EUROPEAN FORUM and GLASGOW CITY REGION - CITY DEAL CABINET for the period from 1 April 2021 to 31 March 2022 will be available for public inspection from 1 July 2022 to 22 July 2022, both days inclusive. Public inspection will not be available at our offices as a result of our response to the coronavirus pandemic. Anyone who wishes to inspect the accounts or any items identified at b) should contact us at Martin.Booth@glasgow.gov.uk. If information cannot be made available, either electronically or in hard copy, council officers will make contact to provide access when there is no longer a significant risk of the transmission of coronavirus. A copy of the accounts will be available at the following website: www.glasgow.gov.uk during this period;

b) Any person interested may inspect a copy of the abstracts of the accounts to be audited, all books, deeds, contracts, bills, vouchers and receipts related thereto, and may take copies of any or all parts of the accounts without charge in line with the arrangements outlined above;

c) Any person interested may object to the accounts or to any part of those accounts, as follows:

i in respect of Glasgow City Council and Strathclyde Pension Fund any objection must be sent in writing stating the grounds for the objection to the auditor John Cornett, Audit Director, Audit Scotland via email to JCornett@audit-scotland.gov.uk not later than 25 July 2022, and to the authority and to any officer of the authority who may be concerned, via email to Martin.Booth@glasgow.gov.uk;

ii in respect of West of Scotland Archaeology Service, West of Scotland European Forum and Glasgow City Region - City Deal Cabinet any objection must be sent in writing stating the grounds for the objection to the auditor Stephen O'Hagan, Senior Audit Manager, Audit Scotland via email to SOhagan@audit-scotland.gov.uk not later than 25 July 2022, and to the authority and to any officer of the authority who may be concerned via email to Martin.Booth@glasgow.gov.uk;

d) The auditor shall, if requested by the person objecting, the authority, or by any officer of the authority who may be concerned, afford to that person or authority or officer, as the case may be, an opportunity of appearing before and being heard by the auditor with respect to that objection; and any such person or officer may so appear and be heard either personally or by a representative. It should be noted that this may be delivered virtually or by telephone given current restrictions.

Annemarie O'Donnell, Chief Executive
City Chambers, Glasgow G2 1DU