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.
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
Following the late receipt of the draft reports from the external auditor, BDO, the Council undertook to complete some further work on the accounts and to liaise with the auditor to correct some material inaccuracies in the reports.
The Council is working to complete the additional work and subject to the external auditor completing their work, we expect the accounts to be considered and approved by the Audit and Governance Committee at their meeting on 22 January 2025.
The accounts for 2020/21, 2021/22 and 2022/23 were therefore not approved by the backstop date of 13 December.
Statement of Accounts 2023/24 Toggle accordion
Unaudited draft Statement of Accounts 2023-24
Statement of Accounts 2022/23 Toggle accordion
Unaudited Statement of Accounts 2022/23
Statement of Accounts 2021/22 Toggle accordion
Unaudited Statement of Accounts 2021/22
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.
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
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:
