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The Senior Finance Business Partner introduced a report of the Director of

Finance which presented the amended final 2021/22 Statement of Accounts for Wirral Council and Merseyside Pension Fund, alongside an amended 2021/22 Audit Findings reports of Wirral Council. It was reported that the 2021/22 accounts were approved by Committee in March 2023. However, following changes to Internal Accounting Standard 19 (IAS 19) that had subsequently occurred following a national challenge by external auditors, the amended accounts were presented for approval. It was noted that the 2021/22 Annual Governance Statement was not affected.

Resolved – That

1.  the changes to the 2021/22 Accounts, and External Audit Findings Report for Wirral Council be noted.

2.  the amended final 2021/22 Accounts (Council and Merseyside Pension Fund) be approved as a true and fair view of the Council’s and Merseyside Pension Fund’s income and expenditure for the year and its overall financial position.

3.  The letters of representation for Wirral Council and Merseyside Pension Fund be approved.