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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.

Notice of delay - Publication of the Accounts for 2023/24

Accounts and Audit (Amendment) Regulations 2024

 

In accordance with the Accounts and Audit (Amendment) Regulations 2024, the Council is required to publish a notice on or as soon as reasonably practicable after the last publication date, stating:

 

i. that it has not been able to publish its accountability statements,

ii. its reasons for this, and

iii. that it acknowledges that it must publish its accountability statements as soon as reasonably practicable.

 

St Albans City and District Council Statement

 

The accounts for 2023/24 were not approved by the backstop date of 28/02/2025.

Following republication of the 2023/24 Statement of Accounts on 26/02/2025, we have reopened the public inspection period which will close at the end of 09/04/2025. 

 

Once the inspection period is closed, and subject to no material objections being recognised, our external auditors KPMG will issue their final report.  

 

The Audit and Governance Committee at their meeting on 20/03/2025 is expected to consider and approved the accounts. 

Statement of Accounts 2023/24

Unaudited Statement of Accounts 2023-24

Appointment of new auditor from 2023-24 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.

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

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

Statement of Accounts for previous years:

Notice of audit of Accounts

Audit of accounts for the year ended 31st March 2021

External Auditors - Audit Reports

Annual audit letters for previous years

Spend 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 contactus@stalbans.gov.uk. We will endeavour 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

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
 2022-2397.38%£0.00£11,203.57
 2021-2294.67%£200£16,116
 2020-2194.50%£40£17,564
 2019-2096.18%£0£8,167

 

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.

Council Budgets

Financial profiles for previous years:

Building Control Trading Accounts

Building Control Financial Statements for previous years

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

Treasury Management

Treasury Management Strategy Statements:

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