Budget, audits and accounts

Audit of Accounts for the year ended 31 March 2026

NOTICE OF PUBLIC RIGHTS LOCAL AUDIT AND ACCOUNTABILITY ACT 2014 and THE ACCOUNTS AND AUDIT REGULATIONS 2015

Each year the Council's Statement of Accounts is subject to external audit by Grant Thornton UK LLP and any persons 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 August 2026 to 30 September 2026 between 9.30 a.m. and 4.30 p.m., Mondays to Fridays, any person interested 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 31st March 2026 as stipulated in Section 25 of the Local Audit and Accountability Act 2014, except as provided for in Section 26(4) to 26(6) of the Local Audit and Accountability Act 2014 in relation to commercially confidential and personal information.

• The unaudited statement of accounts for the year ended 31 March 2026
• Annual Governance Statement

Any such requests should be made to the Head of Financial Services by email dave.reynolds@gravesham.gov.uk.

The statement of accounts is unaudited and may be subject to change.

During the same 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:

i) any item of account which is alleged to be contrary to law; and

ii) 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 Parris Williams, Engagement Lead - Grant Thornton UK LLP either by email to parris.williams@uk.gt.com or by post to Grant Thornton UK LLP, 8 Finsbury Circus, London EC2M 7EA. At the same time, a copy should also be sent to the Director (Corporate Services) at sarah.parfitt@gravesham.gov.uk or Civic Centre, Windmill Street, Gravesend DA12 1AU.

Dated: 18 August 2026

Sarah Parfitt FCPFA

Director (Corporate Services)

Audit of Accounts 2024-25 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 2025 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 are to make copies of:

1. the statement of accounts prepared by the authority
2. the local auditor’s certificate that the audit of the authority’s accounts including that statement has been completed
3. the local auditor’s opinion on the statement of accounts
4. any public interest report relating to the authority, or an entity connected with it
5. any recommendation relating to the authority, or an entity connected with it
6. If a local elector requires copies of any such statement or report this can be delivered upon payment of a reasonable sum for each copy.

A copy of Statement of Accounts, the auditor’s opinion on the statement of accounts and the auditor’s certificate can be viewed online.

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).

Dated 17 August 2026

Sarah Parfitt FCPFA

Director (Corporate Services)