The Audit Commission has hit out at councils taking too long to publish their audited accounts, in the run-up to the Christmas break.

Eight months after the end of the financial year, the commission has written to communities secretary, John Denham, naming and shaming the ‘turkeys’ who have still not finalised the details of their financial footing.
It has highlighted concerns about the ‘quality and timeliness’ of financial reporting by the sector after 12 authorities failed to publish audited accounts by 30 November, and a further 11 did not have a qualified opinion by 30 September.
One authority – Ellesmere Port and Neston BC – had still not published its accounts at all by 30 November, despite a statutory requirement to publish by 30 September.
Many of the authorities named are councils which disappeared under reorganisation – and, as a result, have had difficulty producing their accounts. But even excluding the ‘demised’ authorities, there are four ‘puddings’ who failed to get the accounts signed off, and six where only a qualified audit opinion was issued.
But, in a moment of uncharacteristic good cheer, the inspectors have also named the councils which returned their accounts early, in August and early September, before the 30 September deadline. The shining stars are Greenwich and Wandsworth LBCs, the Corporation of London, and Kent CC. 
John Simmonds, cabinet member for finance at Kent CC, told The MJ he was ‘delighted that we have been recognised’ by the commission.
He put the speedy response down to ‘a very efficient and effective finance team’, led by director of finance, Lynda McMullan.
The Audit Commission has set out its concerns in a letter to Mr Denham. Its Christmas wish is to have all local authority accounts in on time in future.
It has called on the secretary of state to remove requirements for draft accounts to be approved by members before they are aware of the findings of the audit.  In the letter, Audit Commission chief executive, Steve Bundred, writes: ‘We think it is unacceptable that authorities should not have been able to give an audited account of their stewardship of public money to local taxpayers within this timescale.’
Next year, the commission plans to name and shame those authorities which have not had their accounts signed off by 30 October.

The Christmas ‘stars’: Authorities which published their accounts well before the 30 Sept deadline
l Greenwich LBC
l Kent CC
l Wandsworth LBC
l Corporation of London

The Christmas ‘puddings’:
Authorities where the auditor was not able to issue an opinion by 30 Nov
l Ashfield DC
l Birmingham BCl Brentwood BC
l Wycombe DC

Authorities where auditors issued a qualified audit opinion
l Arun DC
l Bromsgrove BCl Eastbourne BC
l Hertfordshire CCl Oxford City Council
l West Sussex CC