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Budget, audits and accounts

Last updated on: 09-Apr-2021

2. Audit of Accounts 2019-20

Audit of Accounts for year ended 31 March 2020


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 8 July 2020 to 18 August 2020 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 31st March 2020, as stipulated in Section 25 of the Local Audit and Accountability Act 2014.

The unaudited Statement of Accounts and draft Annual Governance Statement are available to view as PDF Documents:

Statement of Accounts

Draft Annual Governance Statement

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 on 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:

  1. any item of account which is alleged to be contrary to law; and
  2. 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 the Paul Grady, Engagement Lead, at Grant Thornton UK LLP, 110 Bishopsgate, London EC2N 4AY.  At the same time, a copy should also be sent to the Director (Corporate Services) at Civic Centre, Windmill Street, Gravesend DA12 1AU.

Date:  7 July 2020

Sarah Parfitt CPFA

Director (Corporate Services)

External Audit of Accounts: Year Ended 31 March 2020

Publication of Gravesham Borough Council Statement of Accounts and Audit Opinion

The Accounts and Audit (England) Regulations 2015 – Regulation 10

As Amended By

The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020

The audit of the draft statement of accounts for the year ended 31 March 2020 for Gravesham Borough Council has not yet been completed by the external auditors, Grant Thornton UK LLP. The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 require that the audited accounts and opinion is published by 30 November 2020.

The delay has arisen due to a combination of factors, comprising the following:

  • the impact of COVID-19 on both the complexity of the audit and pace at which it can be completed;
  • the inherent complexity of the Council’s 2019/20 statement of accounts which include transactions relating to the St George’s Shopping Centre
  • the increased assurance work that auditors are required to carry out nationally with respect to pensions and asset valuations.

The audit and issue of the audit opinion is expected to conclude during January 2021. Gravesham Borough Council’s Finance and Audit Committee was formally advised of this matter and subject to the delegations agreed at this Committee on 11 November, the final statement of accounts and audit opinion will be published as soon as is reasonably practical.

Therefore, this notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. Go to website for more information.


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