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Statement of Accounts

The purpose of the 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 statement summarises:

  • the cost of services provided by us in the year
  • how services were paid for
  • our assets and liabilities at the year end

The format of the accounts is prescribed by the Code of Practice on Local Authority Accounting in the United Kingdom.

Statement of Accounts - your rights

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

Annual Financial Report

The Council has now prepared its draft Statement of Accounts for the year ended 31 March 2024 and the formal notice of Public Rights to Inspect the Accounts effective from 1 June 2024 to 12 July 2024 is below.

This notice gives details of a period during which you may look at the accounts and the supporting documentation.

The draft Statement of Accounts for the year ended 31 March 2024 can be downloaded here (PDF 1.67MB).

The fully audited accounts for previous years can be found below.

Audit of Accounts Ended 31 March 2024 Notice of Public Rights

Notice is given that the unaudited statement of accounts for the year ended 31 March 2024 has been published on the Council’s website at  The statement of accounts is unaudited and may be subject to change.

Notice is given that from 1 June 2024 to 12 July 2024 between 10am and 4pm Mondays to Thursdays, and 10am to 1pm Fridays, any person interested may inspect the accounts of the Council for the year ended 31 March 2024 on the Council’s website.  On reasonable notice they may request access to all books, deeds, contracts, bills, vouchers and receipts, 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.  Application should be made initially at the email address .

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, with a copy to the Director of Resources, Swale Borough Council, Swale House, Sittingbourne, Kent ME10 3HT.  Any objection must state 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 the auditor either by email to or by post to Grant Thornton UK LLP, 30 Finsbury Square, London, EC2A 1AG.

Lisa Fillery

Director of Resources

Previous year's accounts

Accounts for 2022/23

Accounts for 2021/22

Accounts for 2020/21

Accounts for 2019/20

Accounts for 2018/19

Accounts for 2017/18

Accounts for 2016/17

Accounts for 2015/16

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