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Statement of Accounts

Introduction to our accounts

We must prepare an Annual Statement of Accounts. The purpose of the published statement of accounts is to give electors, local taxpayers, members of the Council and other interested parties clear information about the Council's finances.

The statements summarise:

The format of the accounts is prescribed by the Code of Practice on Local Authority Accounting in the United Kingdom. The latest set of fully audited accounts is the Statement of Accounts for the year ended 31 March 2017.

The 2016/17 accounts were subject to an independent audit by Grant Thornton in July 2017. An unqualified opinion and the audit certificate on the accounts were issued on 28 September 2017. The auditors produced a Report to members summarising their main findings following the conclusion of this audit. We also produce a Summary of our Statement of Accounts where some figures have been simplified to help make our accounts easier to understand.

The Statement of Accounts for the year ended 31 March 2017 (PDF 1.95MB) can be downloaded. Documents and the accounts for previous years can be found on our previous years accounts page.

Audit of Accounts 2016/17 Notice of Certification of Completion of Audit 

NOTICE IS HEREBY GIVEN, pursuant to regulation 16 of the Accounts and Audit Regulations 2015, that: - 

(1) the authority’s auditors, Grant Thornton UK LLP, have concluded the audit of the accounts of Swale Borough Council for the year ended 31 March 2017 and the statement of accounts has been published 

(2) any local government elector for the area may: 

(i) 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 Swale Borough Council, Swale House, East Street, Sittingbourne, Kent, ME10 3HT, on weekdays (excluding public holidays) between 9:00 am and 4.30 pm 

(ii) require copies of the statement of accounts and the auditor’s opinion and certificate to be provided on payment of the sum of £5 per copy. 

Alternatively, the statement of accounts and auditor’s opinion and certificate can be found on the Council’s website at the bottom of this web page.

Mark Radford 

Chief Executive

Statement of Accounts - your rights

Your right to inspect our accounts

A guide to your rights can be found on the National Audit Office website.

When we have finalised the accounts for the previous financial year, usually towards the end of June, we advertise that they are available for electors to look at. This advert, 'The Notice of Public Rights', is placed in the local press and on this webpage. The notice gives details of a period of 20 working days during which you may look at the accounts and the supporting documentation. You can also get copies of any relevant documents, although there may be a copying charge.

Ask the external auditor questions about the accounts

You can ask our External Auditor questions about the accounts for the year that they are auditing. However, the Auditor does not have to answer questions about anything that is not relevant to the accounts.

The Notice of Public Rights will explain how you can do this.

Challenge the accounts

If you think that we have spent money unlawfully you can object to the accounts by sending the auditor a formal written 'notice of objection.' You may also object if you think that there is something in the accounts which the auditor should formally tell the public in a 'public interest' report. The Notice of Public Rights gives details of who you should send your objection to.

For queries, requests for hard copies of documents or further information, please email the Finance Team.

Annual Financial Report for the year ended 31 March 2017

The Annual Financial Report (including the Statement of Accounts) for year ended 31 March 2017 (PDF 1.5mb).

Auditor's Report on the Accounts for the year ended 31 March 2017

This report has been prepared by our external auditors, Grant Thornton (PDF 336kb).

Previous years accounts

View previous years Statement of Accounts on our document library (external link).
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