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Cardiff Council

Managing the Council’s finances

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Statements of accounts​

The Council publishes its Statement of Accounts incorporating Cardiff Harbour Authority.

The accounts provide information on our financial activities during the year, and assets and liabilities at year-end.

The accounts are independently audited by Audit Wales.​

The ​statement of accounts for Cardiff Council, Cardiff Harbour Authority and Cardiff and Vale of Glamorgan Pension Fund along with Cardiff Port Health Authority and the three joint committees where Cardiff Council is the lead authority Glamorgan Archives, Prosiect Gwyrdd and Cardiff Capital Region City Deal are available below in English. ​Following completion of the audit process, audited documents will be available in Welsh.​ Conclusion of the Audit 2021 to 2022 (81kb PDF)​


Cardiff Council including Cardiff Harbour Authority​​

The purpose of the Statement of Accounts is to give electors, local taxpayers, members of the Council and other interested parties clear information about the Council's finances.

The statement summarises:

  • the cost of services provided by us in the year
  • how services were paid for
  • our assets and liabilities at the year end

The format of the accounts is prescribed by a Code of Practice on Local Authority Accounting in the United Kingdom. There are legal requirements that require the publication of audited accounts by a defined period. Given the purpose of the document, it does include many diagrams and large tables containing numbers and data.

For Cardiff Council including Harbour Authority, Regulation 10(1) of the Accounts and Audit (Wales) Regulations 2014 (as amended) requires that Responsible Financial Officer of the County Council of the City and County of Cardiff sign and date the statement of accounts, and certify that it presents a true and fair view of the financial position of the body at the end of the year to which it relates and of that body's income and expenditure for that year. The Regulations required that this be completed by 31 May 2023. The Responsible Financial Officer signed and certified the accounts on 26 June 2023.

Regulation 10(2) of the Accounts and Audit (Wales) Regulations 2014 (as amended) requires that following the certification by the Responsible Financial Officer referred to above, the County Council of the City and County of Cardiff approve and publish the audited statement of accounts. The Regulations required that this be completed by 31 July 2023. The audit of the 2022/23 statement of accounts has not yet been completed and no audit opinion has been provided. The statement of accounts that is published is the unaudited statement of accounts.​

Cardiff and Vale of Glamorgan Pension Fund

Annual Governance Statement

The Annual Governance Statement is a statutory document, which explains the processes and procedures in place to enable the council to carry out its functions effectively.

The statement is produced following a review of the council's governance arrangements and includes an action plan to ​address any significant governance issues identified.

Given the purpose of the document, it does include diagrams and tables.

Joint Committees

Cardiff Council is the lead authority for Cardiff Capital Region City Deal, Glamorgan Archives, Prosiect Gwyrdd and Cardiff Port Health Authority.

Cardiff Capital Region City Deal​

South East Wales Corporate Joint Committee

Glamorgan Archives​

Prosiect Gwyrdd​

Cardiff Port Health Authority

This return is approved alongside the Council’s accounts. The final audited return will be approved at Council with the Council’s Statement of Accounts.

The maintenance and integrity of the City of Cardiff Council’s website is the responsibility of the Accounting Officer/Client Officer; the work carried out by auditors does not involve consideration of these matters and accordingly auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.

Police and Crime Commissioner for South Wales

Managin​g Financial Risk

The Council takes a proactive approach towards managing risk which helps us make best use of our resources.

We have a statutory responsibility to examine, evaluate and monitor how we use our resources, including finances, and this work is undertaken with the support of Internal Auditors.

The Internal Auditors provide advice and guidance on developing robust measures to monitor and control risk, help identify improvements, and to ensure compliance with rules and regulations. They also help deal with the prevention, detection and investigation of suspected fraud or financial impropriety.

Internal Audit and Counter Fraud Service

The Internal Audit team provides risk based and objective assurance, advice and insight. More information onInternal Audit.

The Investigation Team performs a range of proactive and reactive work to prevent and detect fraud. They support managers to develop and maintain a culture in which fraud, bribery and corruption are understood across the organisation as unacceptable, with fraudsters brought to account quickly and efficiently, and losses recovered. More information on Fraud.​​​


All the Council’s physical assets - such as buildings, vehicles and machinery - are insured, and we also have liability insurances to cover against financial loss due to liabilities that may arise for damage or injury caused by the Council, its employees or other people acting on its behalf, if the Council is found to be at fault.

Our Insurance section co-ordinates the handling of all insurance claims made by or against the Council. If you have a general query about Council insurance or want to make a claim please contact us.

Read more information on making a claim against the Council.​

All claims are assessed individually and fairly, and where claims are legitimate we aim to settle as quickly as possible. However, there is no automatic right to compensation - you will need to prove that the Council has been at fault in law.

Contact us

If you require documents dated prior to 2018 please contact us.

Tel: 029 2087 2247

You can also write to:
PO Box 9000
CF10 3ND

© 2022 Cardiff Council