Audit of Accounts
A delay in auditing and publishing our annual accounts followed a review in 2019/20, when our auditors suggested a different accounting approach be adopted in relation to property assets held by the council to the one we had adopted in our 2018/19 accounts. The approach adopted in the 2018/19 accounts was in keeping with their previous advice to us and had been signed off by the auditors, with them issuing an unqualified opinion on the accounts for 2018/19 and an unqualified Value for Money conclusion for the same year. An agreement on a revised approach was reached in late 2023, and this is now being factored into our outstanding accounts, which will be published over the coming months and subject to the audit backlog process to be agreed by Central Government.
Audit of Accounts for year ended 31 March 2022
NOTICE OF PUBLIC RIGHTS
The Accounts and Audit Regulations 2015
Local Audit and Accountability Act 2014
Each year the Council’s Statement of Accounts is subject to external audit by Grant Thornton UK LLP and any person interested has the right to inspect and make copies of the accounts and any relevant documents.
Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 that from 22 August 2024 to 3 October 2024 any person may on request inspect, and make copies of the accounts and all books, deeds, contracts, bills, vouchers, receipts and other related documents of the Council for the year ended 31March 2022, as stipulated in Section 25 of the Local Audit and Accountability Act 2014.
The unaudited Statement of Accounts and Annual Governance Statement are available to view as follows:
- Unaudited Statement of Accounts (2021/22)
- Annual Governance Statement 2021/22 as reported to the Finance & Audit Committee on 19 July 2022
During this period, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Any objection, and the grounds on which it is made, must be sent to the auditor in writing, stating the grounds on which the objection is being made and particulars of:
- any item of account which is alleged to be contrary to law; and
- any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to, the Local Audit and Accountability Act 2014.
Objections should be addressed to Paul Dossett at Grant Thornton UK LLP, 30 Finsbury Square, London EC2A 1AG. At the same time, a copy should also be sent to the Director (Corporate Services) at Civic Centre, Windmill Street, Gravesend DA12 1AU.
Date: 21 August 2024
Sarah Parfitt CPFA
Director (Corporate Services)
Audit of Accounts for year ended 31 March 2024
NOTICE OF PUBLIC RIGHTS
The Accounts and Audit Regulations 2015
Local Audit and Accountability Act 2014
Each year the Council’s Statement of Accounts is subject to external audit by Grant Thornton UK LLP and any person interested has the right to inspect and make copies of the accounts and any relevant documents.
We hereby give notice that Gravesham Borough Council’s draft Statement of Accounts for year ended 31 March 2024 has not yet been completed and is therefore unavailable for inspection.
The delay has arisen due to the audit of the Statement of Accounts for the year ended 31 March 2021 not yet being concluded. The council is continuing to work closely with the audit team at Grant Thornton UK LLP to resolve this situation. The draft Statement of Accounts for year ended 31 March 2024 will be published and made available on this webpage as soon as it is reasonably practical to do so.
This notice of delayed publication is being published in response to Regulation 15 (1A) of the Accounts and Audit Regulations 2015, as amended.
Please go to legislation.gov website for more information.
Date: 31 May 2024
Sarah Parfitt CPFA
Director (Corporate Services)
Audit of Accounts for year ended 31 March 2021
NOTICE OF PUBLIC RIGHTS
The Accounts and Audit Regulations 2015
Local Audit and Accountability Act 2014
Each year the Council’s Statement of Accounts is subject to external audit by Grant Thornton UK LLP and any person interested has the right to inspect and make copies of the accounts and any relevant documents.
Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 that from 19 April 2024 to 3 June 2024 any person may on request inspect, and make copies of the accounts and all books, deeds, contracts, bills, vouchers, receipts and other related documents of the Council for the year ended 31stMarch 2021, as stipulated in Section 25 of the Local Audit and Accountability Act 2014.
The unaudited Statement of Accounts and Annual Governance Statement are available to view as follows:
- Unaudited Statement of Accounts (2020/21)
- Annual Governance Statement as reported to the Finance & Audit Committee in July 2021
During this period, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Any objection, and the grounds on which it is made, must be sent to the auditor in writing, stating the grounds on which the objection is being made and particulars of:
- any item of account which is alleged to be contrary to law; and
- any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to, the Local Audit and Accountability Act 2014.
Objections should be addressed to Paul Dossett at Grant Thornton UK LLP, 30 Finsbury Square, London EC2A 1AG. At the same time, a copy should also be sent to the Director (Corporate Services) at Civic Centre, Windmill Street, Gravesend DA12 1AU.
Date: 18 April 2024
Sarah Parfitt CPFA
Director (Corporate Services)
Audit of Accounts for 2019-20
NOTICE OF CONCLUSION OF AUDIT
Each year the council’s Statement of Accounts is subject to external audit by Grant Thornton UK LLP.
The Audit of the Accounts of Gravesham Borough Council for the year ended 31 March 2020 has been concluded by the authority’s auditors, Grant Thornton UK LLP. The Statement of Accounts has been published and the rights of inspection conferred on local government electors by Section 25 of the Local Audit & Accountability Act 2014.
A copy of Statement of Accounts, the auditor’s opinion on the statement of accounts and the auditor’s certificate are available to see.
View our Financial Statements.
Alternatively, any local government elector for the area may inspect and make copies of the statement of accounts, the auditor’s opinion on the statement of accounts and the auditor’s certificate that the audit of the authority’s accounts has been completed at the Civic Centre, Windmill Street, Gravesend DA12 1AU upon application to the Assistant Director (Corporate Services).
Date: 29 February 2024
Sarah Parfitt CPFA
Director (Corporate Services)
Audit of Accounts for year ended 31 March 2023
NOTICE OF PUBLIC RIGHTS
The Accounts and Audit Regulations 2015
Local Audit and Accountability Act 2014
Each year the Council’s Statement of Accounts is subject to external audit by Grant Thornton UK LLP and any person interested has the right to inspect and make copies of the accounts and any relevant documents.
We hereby give notice that Gravesham Borough Council’s draft Statement of Accounts for year ended 31 March 2023 has not yet been completed and is therefore unavailable for inspection.
The delay has arisen due to the audit of the Statement of Accounts for the year ended 31 March 2020 not yet being concluded. The council is continuing to work closely with the audit team at Grant Thornton UK LLP to resolve this situation. The draft Statement of Accounts for year ended 31 March 2023 will be published and made available on this webpage as soon as it is reasonably practical to do so.
This notice of delayed publication is being published in response to Regulation 15 (1A) of the Accounts and Audit Regulations 2015, as amended.
Please go to legislation.gov website for more information.
Date: 1 June 2023
Lisa Nyon, ACMA, CGMA
Assistant Director (Corporate Services)