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Statement of Accounts

Introduction to our accounts

We must prepare an Annual Statement of Accounts. The purpose of the published statement of accounts is to give electors, local taxpayers, members of the Council and other interested parties clear information about the Council's finances.

The statements summarise:

The format of the accounts is prescribed by the Code of Practice on Local Authority Accounting in the United Kingdom.

Statement of Accounts - your rights

The following notice gives details of a period of 30 working days during which you may look at the accounts and the supporting documentation. You can also get copies of any relevant documents, although there may be a copying charge. A guide to your rights can be found on the National Audit Office website.

Notice of Public Rights - Audit of Accounts year ended 31 March 2018

The Accounts and Audit Regulations 2015 Local Audit and Accountability Act 2014

Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 that from 1 June 2018 to 13 July 2018, between 10am and 4pm on weekdays, any person may inspect, and make copies of the accounts and all books, deeds, contracts, bills, vouchers, receipts and other related documents of the Council for the year ended 31 March 2018, as stipulated in Section 25 of the Local Audit and Accountability Act 2014. The accounts and other documents will be available for inspection at Swale Borough Council, Swale House, Sittingbourne, Kent ME10 3HT, by prior arrangement. Please telephone 01795 417136 to make an appointment. 

During this period, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Any objection, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to the Chief Financial Officer, Swale Borough Council, Swale House, Sittingbourne, Kent ME10 3HT Any objection must state the grounds on which the objection is being made and particulars of: 

i) any item of account which is alleged to be contrary to law; and

ii) any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to, the Local Audit and Accountability Act 2014. 

Objections should be addressed to the auditor, Grant Thornton UK LLP at Grant Thornton House, Melton Street, Euston Square, London, NW1 2EP. 

Date: 25 May 2018

M Radford

Chief Executive

Swale Borough Council, Swale House, East Street, Sittingbourne, ME10 3HT.

Draft Annual Financial Report

You can download the Draft Annual Financial Report for year ended 31 March 2018 here.

Ask the external auditor questions about the accounts

You can ask our External Auditor questions about the accounts for the year that they are auditing. However, the Auditor does not have to answer questions about anything that is not relevant to the accounts.

The above Notice of Public Rights will explain how you can do this.

Challenge the accounts

If you think that we have spent money unlawfully you can object to the accounts by sending the auditor a formal written 'notice of objection'. You may also object if you think that there is something in the accounts which the auditor should formally tell the public in a 'public interest' report. The above Notice of Public Rights gives details of who you should send your objection to.

For queries, requests for hard copies of documents or further information, please email the Finance Team at

The latest set of fully audited accounts is the Statement of Accounts for the year ended 31 March 2017.

2016/17 accounts

The 2016/17 accounts were subject to an independent audit by Grant Thornton in July 2017. An unqualified opinion and the audit certificate on the accounts were issued on 28 September 2017. The auditors produced a Report to members summarising their main findings following the conclusion of this audit. We also produce a Summary of our Statement of Accounts where some figures have been simplified to help make our accounts easier to understand.

The Statement of Accounts for the year ended 31 March 2017 (PDF 1.95MB) can be downloaded. Documents and the accounts for previous years can be found on our previous years accounts page.

Previous years accounts

View previous years Statement of Accounts.
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