Statement of Accounts

We are required by statute to prepare an annual Statement of Accounts showing a comprehensive summary of the Council's overall financial position for the period 1 April to 31 March.

The accounts are presented in the format recommended by the Chartered Institute of Public Finance and Accountancy (CIPFA), as set out in the Code of Practice on Local Authority Accounting in the United Kingdom. The Statement of Accounts are externally audited each year.

These documents may not be accessible for people using assistive technology. For help and support please contact CloseDown.NCC@westnorthants.gov.uk

Delay in publishing audited accounts

The external audit of the draft statement of accounts for the year ended 31 March 2021 has not yet been completed by our external auditors, EY LLP due to the following reasons:

  • The publication of draft accounts for the year ended 31 March 2021 is delayed due to staff resource constraints.  
  • The delay in audit for the year ended 31 March 2020 which was only concluded in November 2021.

This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015, as amended by the Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 No. 404.  

This notification explains, as per Regulation 10 paragraph (2a), that we are not yet able to publish our audited 2020/21 final statement of accounts in line with publication date of 30th November 2021, as per paragraph (1).

Following the approval of the Northamptonshire Structural Changes Order (2020) by Parliament, Northamptonshire County Council ceased to exist as a result of the reorganisation of local government in the County of Northamptonshire. West Northamptonshire Council has been charged with overseeing the completion of the Statement of Accounts and audit of the 2020/21 accounts. Its Audit Committee will consider the results of the 2020/21 audit at a meeting in the Spring of 2022, after which the final audited accounts will be published.

Northamptonshire County Council

Audit of Accounts

Notice of Public Rights

Local Audit and Accountability Act 2014, Sections 25, 26 & 27

Accounts and Audit regulation 2015

as amended by the Accounts and Audit (Coronavirus) (Amendment)

Regulations 2020

Regulations 14, 15 & 21

Local audit (Public access to documents Act 2017, section 1

The period for the exercise of public rights commences at 10am on 14 December  2021 and will conclude at 4pm on 27 January 2022. The full draft Statement of Accounts for 2020/21 will be published online by 14 December 2021. These are unaudited draft accounts and may be subject to change:

The Councils accounts for 2020/21 are subject to external audit by Janet Dawson, Partner, Ernst & Young LLP, 1 More London Riverside, London SE1 2AF.

From 14 December 2021 to 27 January 2022 any person may inspect the accounting records of the Council for the financial year to 31 March 2021, and request certain related documents (for example books, deeds, contracts, bills, vouchers and receipts). They may also make copies of the accounts and documents. These rights are restricted to prevent access to documents containing information, which is protected on the grounds of commercial confidentiality, or containing personal information, under Section 26 of the Local Audit and Accountability Act 2014. Requests to inspect records should be made by email to ClosureOfAccounts21.NCC@westnorthants.gov.uk or in writing to the Chief Finance Officer at the address below.

From 14 December 2021 to 27 January 2022 at the request of a local government elector, the local auditor must give the elector, or any representative of the elector, an opportunity to question the auditor about the accounting records of the Council.

From 14 December 2021 to 27 January 2022 as part of the audit process a local government elector for the area of the Council or his/her representative may object to the Council's accounts (section 27) asking that the auditor issue a report in the public interest (section 24) or apply to the Court for a declaration that an item of account is unlawful under (section 28) of the Local Audit and Accountability Act 2014.  These rights are restricted to prevent access to documents containing information, which is protected on the grounds of commercial confidentiality, or containing personal information, under Section 26 of the Local Audit and Accountability Act 2014. Written notice of the proposed objection and the grounds on which it will be made must be sent to the auditor at the address given above and copied to the Chief Financial Officer of the Council at the address given below.

Martin Henry
Executive Director of Finance
Northamptonshire County Council
One Angel Square, Angel Street, Northampton NN1 1ED

Accounts

The draft accounts for 2020 to 2021 are presented below, along with the audited accounts for previous years:

Audit Certificate