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Accounts, budgeting and spending

Statement of Accounts, External Auditors Letters and Building Control Trading Accounts

The statement of accounts presents the financial position of the Council at the end of the financial year and its income and expenditure to the end of that year.  The Council’s financial year is 1st April to the 31st March.

The annual Statement of Accounts have to be certified by the Strategic Director - Customer, Business and Corporate Support (S151 Officer) before the end of July and approved by the Audit Committee before the end of September following the year end closure date of the 31st March. In addition, the Council’s external auditors are required to audit and ‘sign off’ the accounts by the end of September.

Delay in publishing audited Statement of Accounts for the year ended 31 March 2021

Publication of St Albans City and District Council Statement of Accounts and Audit Opinion

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, BDO LLP, due to the audit being postponed. 

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

Therefore, this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2020/21 final statement of accounts in line with the deadline of 30th September 2021, as per paragraph (1).

The Audit Committee will consider the results of the 2020/21 audit in the first meeting following its completion, after which, we will publish the final audited accounts as soon as practicable.

Appointment of new auditor from 2018-19 accounts

Under Section 8(2) of the Local Audit and Accountability Act 2014, the Council must publish a notice relating to the appointment of its auditor.

For audits of the accounts from 2018-19, Public Sector Audit Appointments Limited (PSAA) is responsible for appointing an auditor to principal local government and police bodies that have chosen to opt into its national auditor appointment arrangements. St Albans City & District Council opted into this arrangement.

At its meeting on 14 December 2017, the PSAA Board appointed BDO LLP to audit the accounts of St Albans City & District Council for a period of five years, for the accounts from 2018-19 to 2022-23. This appointment is made under regulation 13 of the Local Audit (Appointing Person) Regulations 2015.

Notice of audit of Accounts

Spending over £250

Payments to suppliers

The reports below list specific payments greater than or equal to £250. Where the payment has been charged to more than a single service, the amount applied to each is shown separately.

This information’s publication forms part of the Council's commitment to being open and transparent.

This data is freely re-usable under the terms the Open Government License (OGL): 

OGL Website

If you would like to know more about the type of business conducted with these suppliers, please email We will endeavor to provide a response within seven working days. Our aim is to be as transparent as we can but in some cases we will need to respect information that could be seen as personally or commercially sensitive. Where a request for information exceeds the period for which information is currently published, it may be necessary to deal with it under Freedom of Information provisions.  


Invoices paid within 30 days

Regulation 113(7) of the Public Contracts Regulations 2015 (and as set out in Procurement Policy Note 03/16 issued by Crown Commercial Services) introduced the following publication requirements:

After March 2017, all in-scope organisations must publish, on an annual basis and covering the previous 12 months,

i) the percentage of their invoices received that are paid within 30 days of being established as valid and undisputed

ii) the amount of interest paid to suppliers due to late payment and

iii) the total amount of interest that the contracting authority was liable to pay (whether or not paid), due to a breach of Regulation 113.

Financial Yeari) Proportion of valid and undisputed invoices paid within 30 days in accordance with regulation 113ii) The amount of interest paid to suppliers due to a breach of the requirement in regulation 113iii) The amount of interest liable to be paid though not necessarily paid to suppliers due to a breach of the requirement in regulation 113


Council Budgets

Members allowances and expenses

Members' allowances and expenses - Yearly totals

You can view details of the Council's Members' Allowances Scheme in Part 6 of the Constitution.

Details of the allowances and expenses paid to each councillor are published at the end of each financial year and are set out below.

Fees and Charges

Services covered include:

  • Sport & Leisure Facilities

  • Planning

  • Register of Electors

  • Room Hire

  • Licensing

  • Car Parking

  • Halls & Theatres

  • Allotments

  • Pest Control

  • Housing Repairs

  • Building Regulations Control

  • Markets

Land Charges

A summary of the land charges account for St Albans City and District Council