CHANGES TO THE 2024/25 STATEMENT OF FINAL ACCOUNTS
SINCE AUDIT COMMITTEE ON 23 JUNE 2025

1.0       Introduction

1.1      There have been a number of changes made to the Statement of Final Accounts (SOFA) since it was considered by the Audit Committee on 23 June 2025. 

1.2       These changes are as a result of:

(a)     Refinements agreed with the External Auditor during the Audit of Accounts process

(b)     Internally initiated refinements together with those resulting from comments and questions by Members of this Committee and the Members Working Group.

(c)     Inclusion of the External Auditor’s Certificate that was not included in the draft document on 23 June 2025. 

2.0       Changes made as a result of the final accounts audit

2.1      Forvis Mazars audited the SOFA between July 2025 and DecemberOctober 2025.  During the audit process, the following amendments have been agreed with the auditor.

· changes to main statements, narrative statement, accounting policies, disclosures and notes to the accounts; and

· changes to Pension Fund Main Statements and supporting notes; and

· adjustments to the Annual Governance Statement.

3.0      Internally initiated refinements, together with queries raised by Members of the Audit Committee and Corporate Governance Working Group

· various corrections identified by officers following publication of draft statements;

· various presentational adjustments to the supporting notes to assist the reader of the accounts;

· various minor presentational issues and rounding adjustments.