The annual audit of Harrogate Borough Council’s accounts for 2020/21 is set to finally be signed off after months of delays.

Accountancy firm Mazars was due to receive draft financial statements from the council by a deadline of last July, but this did not happen until three months later on 25 October.

The delays were blamed on the impacts of the pandemic, local government reorganisation and the launch of the council’s new leisure company.

Mazars senior manager Diane Harold presented an audit completion report to councillors this week when she said the majority of councils across the country had missed a further deadline for publishing their accounts in full.

Speaking at a meeting of Harrogate Borough Council’s audit and governance committee, she said: “The statutory deadline was the end of November – and the majority of local authorities unfortunately did not achieve that so Harrogate was not alone.

“I would like to highlight the significant cooperation from management that I have had, and the pressures that they have faced.

“That is not to take away from the fact that this is now March, but to recognise there has been a lot of effort to get to this stage.”

Mrs Harold added the accounts should now be signed off by Mazars “this week or next at the latest”.

The audit completion report from the firm details a number of areas which have been highlighted as risks, including “errors” and “inconsistencies” in the council’s valuation of its property and equipment.

The report also said there is a risk that the council’s 2021/22 accounts will not be approved before the authority is replaced by the new North Yorkshire Council in April 2023.

The report added: “We have had the full cooperation of management, however, there have been continued delays in responding to queries, in particular in October and November 2021, due to pressures on officers arising from multiple factors, including the impact of the pandemic, local government reorganisation and also the new leisure company.

“Based on arrangements in place for the 2020/21 audit, there is a risk that the 2021/22 financial statements will not be approved by 31 March 2023 i.e. before local government reorganisation.”