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.

Delay in publishing audited accounts

​The external audit of the draft statement of accounts for the year ended 31 March 2020 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 2020 is delayed due to staff resource constraints
  • The delay in audit of the accounts for the year ended 31 March 2019 which was only concluded in March 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 2019/20 final statement of accounts in line with publication date of 30 November 2020, as per paragraph (1).

Following the approval of the Northamptonshire Structural Changes Order (2020) by Parliament, Northamptonshire County Council will cease to exist as a result of the reorganisation of local government in the County of Northamptonshire.

The newly created West Northamptonshire Council will be charged with overseeing the completion of the audit of the 2019/20 Statement of Accounts.

Its Audit Committee will consider the results of the 2019/20 audit at a meeting in the Spring of 2021, 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 and 27

Accounts and Audit Regulations 2015 as amended by the Accounts and Audit (Amendment) Regulations 2021

Regulations 14, 15 and 21

Local Audit (Public access to documents) Act 2017, Section 1

Under the above legislation Northamptonshire County Council's accounts for the 2020/21 financial year are due to be opened to the public for inspection for a period of thirty working days from Monday 2 August 2021. 

However, the accounts have not yet been finalised for 2020/21 and hence West Northamptonshire Council (the responsible council for preparing the accounts) is not in a position to open the accounts for public inspection.

A further notice will be published as soon as practical, confirming the 30 working days that the Council's 2020/21 accounts will be open for public inspection.

Martin Henry

Executive Director of Finance

West Northamptonshire Council

One Angel Square

Angel Street




The draft accounts for 2019 to 2020 are presented below, along with the audited accounts for previous years:

Audit Certificate