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 2024/25 Toggle accordion
Statement of accounts
The statement of accounts sets out our financial performance and what we have spent for the year.
Accounts ending 31 March 2025
Notice of delay in publication of unaudited 2024/25 statement of accounts and in the commencement of the public inspection period
Under section 10 of the Accounts and Audit Regulations 2015, the council is required to publish its draft annual Statement of Accounts by 31 May each year, and amended in the backstop legislation to 30 June 2025 for the 2024/25 publication.
Under section 26 of the Local Audit and Accountability Act 2014, any persons interested have a right at the audit of the accounts each year to inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records.
Regulations 14 and 15 of the Accounts and Audit Regulations 2015 (as amended) require that this right (and associated rights) are exercisable over a single period of 30 working days, commencing no later than 1st June, amended to 1st July 2025 as part of the backstop legislation for 2024/25. If this deadline cannot be met, the council is required to publish a notice of delay.
Notice is hereby given that:
1) The council has not yet published the draft Statement of Accounts for 2024/25 and commenced the period for the exercise of public inspection.
2) The council will publish a draft set of accounts as soon as reasonably practicable, following which the period for the exercise of public inspection will commence. The council has been unable to meet this requirement due to resolving prior year audit delays in preparing and finalising the Statement of Accounts. While we have resolved all prior year accounts and audits, the efforts caused resourcing challenges in 2024/25 resulting in a delay to the completion of the 2024/25 draft accounts. Consequently the commencement of the public inspection period is also impacted.
A further notice will be published in due course setting out the public inspection period as soon as the draft 2024/25 Statement of Accounts have been finalised.
Statement of Accounts 2023/24 Toggle accordion
Audited Statement of Accounts 2023-24
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
Public notice of audit of accounts
External Auditors - Audit Reports 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 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 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 |
| 2022-23 | 97.38% | £0.00 | £11,203.57 |
| 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
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 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:
