Accounts, budgeting and spending
Statement of 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) and approved by the Audit Committee 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.
Notice of Delay: 2022/23 Unaudited Statement of Accounts and public inspection period Toggle accordion
Under section 10 of the Accounts and Audit Regulations 2015 (as amended), the Council is required to publish its draft annual Statement of Accounts by 31 May, and under the Local Audit & Accountability Act, the accounts are to be available for inspection by the public.
The council is unable to commence this period for the exercise of public rights in respect of the 2022/23 unaudited accounts owing to delays in producing the Statement of Accounts.
The delay in publishing the 2022-23 Draft Statement of Accounts is due to ongoing audit queries relating to the 2020-21 Statement of Accounts which has a consequential impact on the completion of the 2021/22 accounts.
A further notification will be placed on the Council’s website once the 2022-23 Draft Statement of Accounts is available for inspection. The public inspection period will commence as soon as is reasonably practical.
Suzanne Jones
Strategic Director – Customer, Business and Corporate Support/S151 Officer
St Albans City & District Council, District Council Offices, Civic Centre, St Peters Street, St Albans, AL1 3JE
17 July 2023
Delay in publishing audited Statement of Accounts for the year ended 31 March 2021 Toggle accordion
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 2023-24 accounts Toggle accordion
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.
At its meeting on 16 December 2022, the PSAA Board appointed KPMG LLP to audit the accounts of St Albans City & District Council for a period of five years, for the accounts from 2023-24 to 2027-28. This appointment is made under regulation 13 of the Local Audit (Appointing Person) Regulations 2015.
Appointment of auditor from 2018-19 to 2022-23 accounts Toggle accordion
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.
Statement of Accounts for previous years Toggle accordion
Statement of Accounts for previous years:
Notice of audit of Accounts Toggle accordion
Audit of accounts for the year ended 31st March 2021
External Auditors Toggle accordion
Annual audit letters for previous years
Spend over £250 Toggle accordion
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):
If you would like to know more about the type of business conducted with these suppliers, please email contactus@stalbans.gov.uk. 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.
Purchase order commitments over £5000 Toggle accordion
Purchase order commitments over £5000
Invoices paid within 30 days Toggle accordion
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 Year | i) Proportion of valid and undisputed invoices paid within 30 days in accordance with regulation 113 | ii) The amount of interest paid to suppliers due to a breach of the requirement in regulation 113 | iii) The amount of interest liable to be paid though not necessarily paid to suppliers due to a breach of the requirement in regulation 113 |
| 2021-22 | 94.67% | £200 | £16,116 |
| 2020-21 | 94.50% | £40 | £17,564 |
| 2019-20 | 96.18% | £0 | £8,167 |
Members allowances and expenses Toggle accordion
Council Budgets Toggle accordion
Financial profiles for previous years:
Building Control Trading Accounts Toggle accordion
Building Control Financial Statements for previous years
Fees and Charges Toggle accordion
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
Treasury Management Toggle accordion
Treasury Management Strategy Statements:
