Audit of Accounts
The government, working closely with partner organisations, has implemented measures because of a large backlog in relation to local audit in England. One consequence is that many local bodies will receive modified or disclaimed audit opinions due to circumstances largely outside of their control and where these do not signify issues in their financial accounts.
For further information visit Addressing the local audit backlog: modified or disclaimed audit opinions - GOV.UK. This explains the context for these opinions to help ensure that local bodies are not unfairly judged.
Audit of Accounts 2024-25
Regulation 16 (1) of the Accounts and Audit Regulations 2015 requires us to publish a statement that explains:
- that the audit has been concluded
- that the statement of accounts has been published
- the rights of inspection conferred on local government electors by Section 25 of the Local Audit and Accountability Act 2014 and the address at which, and the hours during which, those rights may be exercised.
Gravesham Borough Council can confirm that the audit of the council’s financial statements for the year ending 31 March 2025 has been completed and the council has received a copy of the auditor’s report. Download the published statement of accounts.
The audit is yet to be concluded due the external auditor being unable to issue an audit certificate for Gravesham Borough Council for the year ended 31 March 2025 until they have received confirmation from the National Audit Office that the audit of the Whole of Government Accounts is complete for the year ended 31 March 2025.
The council will therefore issue a notice of conclusion of audit when it received the audit certificate.
Dated: 26 February 2026
Sarah Parfitt CPFA Director (Corporate Services)