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 2019 has not yet been completed by our external auditors, EY LLP due to the following reasons:

  • The audit of accounts did not commence until January 2020, after the sign off of accounts for the year ended 31 March 2018 by the previous auditor in November and their subsequent resignation from the audit in December 2019
  • As this is the first year of EY undertaking the audit, there are additional tasks to be undertaken that would have normally have been completed prior 31 March 2018
  • There have been resource constraints due primarily to the current pandemic
  • There are a significant number of complex audit queries that the Council is working to resolve with EY

Both the Council and EY LLP are working together to resolve these matters as soon as possible, whilst safeguarding audit quality and professional standards.

This situation is allowed for by regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.

This notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2018/19 final statement of accounts in line with deadline of 31 July 2019, as per paragraph (1). The Audit Committee will consider the results of the 2018/19 audit at a meeting early in 2021, after which we will publish the final 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 audit of the accounts for the year ended 31 March 2019 has not yet been concluded

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.

Accounts

The draft accounts for 2018 to 2019 and 2019 to 2020 are presented below, along with the audited accounts for previous years:

Audit Certificate

LGSS accounts

The audited LGSS accounts for 2013-14 are available to view on the LGSS website.