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RESPONSIBILITIES FOR THE STATEMENT OF ACCOUNTS
The Council's Responsibilities
The Council is required to:
- make arrangements for the proper administration of its financial affairs and to secure that one of its officers has the responsibility for the administration of those affairs. In this Council, the officer is the Head of Finance.
- manage its affairs to secure economic, efficient and effective use of resources and safeguard its assets.
- approve the statement of accounts.
The Head of Finance’s Responsibilities
The Head of Finance is responsible for the preparation of the Council's statement of accounts in accordance with proper practices as set out in the CIPFA/LASAAC Code of Practice on Local Authority Accounting in Great Britain ('the Code of Practice').
In preparing this statement of accounts, the Head of Finance has:
- selected suitable accounting policies and then applied them consistently;
- made judgements and estimates that were reasonable and prudent;
- complied with the Code of Practice.
The Head of Finance has also:
- kept proper accounting records which were up to date;
- taken reasonable steps for the prevention and detection of fraud and other irregularities.
Head of Finance’s Certificate
I hereby certify that the statement of accounts on pages 2 to 33 present fairly the financial position of the Council at the accounting date and its income and expenditure for the year ended 31 March 2002.
Paul Pennell
Head of Finance
29 August 2002
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