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 for year ended 31 March 2025
NOTICE OF DELAYED PUBLICATION OF THE STATEMENT OF ACCOUNTS 2024-25
The Accounts and Audit (Amendment) Regulations 2025
The Accounts and Audit Regulations 2015
Local Audit and Accountability Act 2014
Notice is hereby given that the council has not been able to publish the unaudited Statement of Accounts for the financial year ending 31 March 2025 by the statutory deadline of 30 June 2025.
This notice is to inform that the reason for the delay has been due to limited resources particularly in respect of key accounting areas during the compilation of the statement of accounts.
The council continues to work on this set of accounts. It acknowledges and commits to publishing the following as soon as reasonably practicable:-
- Unaudited Statement of Accounts 2024-25
- Annual Governance Statement 2024-25
- Notification of the period for the public inspection
Date 30 June 2025
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.
Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 that from 28 March 2025 to 13 May 2025 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 31 March 2024, 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 (2023/24)
- Annual Governance Statement 2023/24 as reported to the Finance & Audit Committee on 16 July 2024
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 Parris Williams 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 27 March 2025
Sarah Parfitt CPFA
Director (Corporate Services)
Audit of Accounts for year 2023 - 2024
Notice in accordance with Regulation 9A (6) of the Accounts and Audit Regulations 2015
The Accounts and Audit (Amendment) Regulations 2024
The Accounts and Audit Regulations 2015
Local Audit and Accountability Act 2014
Notice is hereby given that the council has not been able to publish its accountability statements for 2023-2024 on or before the 28 February 2025 as required under Regulation 9A (3) The Accounts and Audit Regulations 2015 (as inserted by Regulation 2 (3)The Accounts and Audit (Amendment) Regulations 2024).
The reasons for this delay include:
- The external audit for 2019-20 was not concluded until 24 February 2024. The council then produced the draft statements of account for the financial years 2020-21, 2021-22 and 2022-23 which were not concluded until 12 December 2024.
- The limited accountancy resources of the council were then focused on supporting the production of draft budget proposals for 2025-26, which were approved by Full Council on 25 February 2025.
- The consequence of 1 and 2 above has been that there is insufficient time to prepare the draft statement of account for 2023-24 and to allow the required period for the exercise of public inspection to take place in full before 28 February 2025.
The council will publish the draft Statement of Account for 2023-24 as soon as reasonably practicable, following which the period for the exercise of public inspection will commence. The Finance & Audit Committee will subsequently consider the external audit of the draft statement after which the final statement of account for 2023-24 will be published.
The assessment of the council’s arrangements for securing Value for Money during 2023-24 has been concluded and can be accessed at the following link: Local Government Auditor's Annual Report 2023/24
Date: 28 February 2025
Sarah Parfitt CPFA
Director (Corporate Services)
Audit of Accounts for year 2022- 2023
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 2023 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: 12 December 2024
Sarah Parfitt CPFA
Director (Corporate Services)
Audit of Accounts for year 2021- 2022
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 2022 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: 12 December 2024
Sarah Parfitt CPFA
Director (Corporate Services)
Audit of Accounts for year 2020- 2021
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 2021 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: 12 December 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 2014Each 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 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)