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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 2016.

The 2015/16 accounts were subject to an independent audit by Grant Thornton in July 2016. An unqualified opinion and the audit certificate on the accounts were issued on 26 September 2016. The auditors produced an Audit Findings 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 2016 (PDF 2.1mb) can be downloaded. Documents and the accounts for previous years can be found on our previous years accounts page.

Audit of Accounts year ended 31st March 2017.

Notice of Public Rights.

The Accounts and Audit Regulations 2015 Local Audit and Accountability Act 2014 

Notice is hereby given under Regulation 15(2) (b) of the Accounts and Audit Regulations 2015 that from 3rd July 2017 to 11th August 2017, between 10am and 4pm on weekdays, any person may 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 2017, as stipulated in Section 25 of the Local Audit and Accountability Act 2014. The accounts and other documents will be available for inspection at Swale Borough Council, Swale House, Sittingbourne, Kent ME10 3HT, by prior arrangement. Please telephone 01795 417136 to make an appointment. 

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 Head of Finance 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, Grant Thornton UK LLP at Grant Thornton House, Melton Street, Euston Square, London, NW1 2EP. 

A guide to your rights can be found at here

M Radford

Chief Executive

Swale Borough Council, Swale House, East Street, Sittingbourne, ME10 3HT 

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).

Audit Findings for year ended 31 March 2016

This report has been prepared by our external auditors, Grant Thornton (PDF 684kb).

Previous years accounts

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