Overview

This page provides an Introduction to our accounts and asks if you want to put forward your views as we are consulting on how our Accounting information is presented. It also highlights your rights regarding the Statement of Accounts, provides the Audit of Accounts letter and you can download key financial documents.

Introduction to our accounts

The Council 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 cost of services provide by the Council in the year
• How services were paid for; and
• The Council's 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 (commonly referred to as the 'Statement of Recommended Practice (SORP)). The latest set of fully audited accounts is the Statement of Accounts for 2009-10. The 2009-10 accounts were subject to an independent audit by the Audit Commission in July 2010. An unqualified opinion and the audit certificate on the accounts were issued on 29 September 2010. The auditors will produce an annual Governance Report and an Audit and Inspection Letter 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 (this summary is being revised and therefore a draft version only is currently available).

These documents and the accounts for previous years can be found below.

We are consulting on how our Accounting information is presented

Each year the Council is legally required to produce a Statement of Accounts summarising the Council's financial activities and giving details of the overall financial position.

Much of the information in the document is of a technical nature satisfying both statutory requirements and local authority procedures, so councils are now being encouraged to produce summary accounts.

The summaries are intended to be a more user friendly alternative to the more detailed Statement of Accounts publication. We are interested in your views about their look, content and any additional information you would like to see included in the summaries.

You can download the Summary and Statement of Accounts from the bottom of the page.

Please put forward your views by completing our quick online Financial Accounts questionnaire.

Statement of Accounts - Your Rights

Your Right to Inspect the Council's Accounts

When the Council has 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 advertisement, 'The Notice of Public Rights',is placed in the local press and on this website. The notice gives details of a period of 20 working days during which you may to look at the accounts and supporting documentation. A draft copy of the accounts is available on this website or you can ask us for a copy. 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 the Council's 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 Swale Borough Council has 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.

Further Information

These notes provide brief details in relation to your rights to inspect, question and object to the Council's accounts.

If you need more detail you should refer to the Audit Commission publication 'Councils' Accounts Your Rights. As well as describing your rights in relation to the Statement of Accounts it also explains the rights you have at other times to give the Auditor information.

The Audit Commission website includes further detail, as well as this publication, and a form to use if you wish to make an objection.

Audit of Accounts

SBC Audit Of Accounts 2010-11 Notice Of Certification Of Completion Of Audit

Public notice is hereby given that under Regulation 11 of the Accounts and Audit (England) Regulations 2011 the District Auditor has completed the audit of the above accounts for the year ended 31 March 2011. 

An unqualified opinion and the audit certificate on the accounts were issued by the District Auditor on the 30 September 2011. On the same date, the District Auditor issued an unqualified conclusion on the Council’s arrangements for securing value for money as required by the Audit Commission’s Code of Practice.   The Auditor has not identified any issues of public interest to report under Section 8 of the Audit Commission Act 1998.

In accordance with Section 14 of the 1998 Act, any local government elector for the area may:

• Inspect and make copies of the Statement of Accounts;
• Ask the Council for a copy of the Statement of Accounts.

Copies of the Statement of Accounts will be provided to any such elector on payment of £5 for each copy. The Statement of Accounts is available for inspection by any local government elector for the area 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.

The accounts can also be found on the Council’s website: Statement of Accounts

 Abdool Kara

Chief Executive

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

Financial Accounts - Key Documents

The following finance documents are provided in PDF format. For archived information please email finance@swale.gov.uk.

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