When you're able to look at and ask questions about our accounts
Inspection of accounts year ended 31 March 2025
Under Accounts and Audit Regulations 2015 Regulations 14 & 15 (as amended the Accounts and Audit Regulations (amendment) 2024), and the Local Audit and Accountability Act 2014 we are required to publish our pre-audited draft accounts by the 30 June 2025
The Amended regulations set out the publication dates of draft (unaudited) accounts for financial years 2024/25 to 2027/28. The period for the exercise of public rights for category 1 authorities must commence on or before the first working day of July.
The Statement of Responsibilities requires the Chief Finance Officer to declare that the accounts give a true and fair view at the reporting date. This declaration requires a professional judgment based on confidence in the reliability of financial systems.
The Chief Finance Officer determined that a complete set of accounts were unable to be published on 30 June 2025. The key areas of the accounts where diligence had not been completed on time were in relation to the valuation of properties and pensions. The Council relies upon the services of professional agencies to provide these valuations along with data to support those assumptions.
The Council published the unaudited statement of accounts for the year ending 31 March 2025 on 14 July 2025. You can find these on our final accounts page. Please note, the statement of accounts is unaudited and may be subject to change.
You can, on reasonable notice, inspect and make copies of our accounts during the following dates and times:
- 15 July 2025 to 26 August 2025 inclusive between 9:30am and 4:30pm, Monday to Friday
Any person may inspect the accounts of the Council for the year ended 31 March 2025 on the Council’s website. On reasonable notice they may request access to certain related documents (comprising books, deeds, contracts, bills, vouchers and receipts) except as provided for in Section 26(4) to 26(6) of the Local Audit and Accountability Act 2014 in relation to commercially confidential and personal information. They may also make copies of the accounts and documents. Application should initially be made to Mr C Holland at the email address given below.
The accounts and other documents will be available for inspection at the offices at which they are normally kept, or otherwise by arrangement. Please make your initial application to our address at the bottom of the page.
We give notice that from 15 July 2025 to 26 August 2026 members of the public, any local government elector for any area for which the accounts relate, or their representatives, can also speak to and ask questions of the Council's auditors about the accounts.
They may also make objections to the auditor, under section 27 of the Local Audit and Accountability Act 2014, relating to any matter where the auditor could take action under:
- Section 28 of the Local Audit and Accountability Act 2014, namely, to apply to the court for a declaration that an item in the accounts is contrary to law, and/or
- Section 24 and paragraph 1 of Schedule 7 of the Local Audit and Accountability Act 2014, namely, to make a report in the public interest.
The auditor can only deal with an objection if they have received written notice of the proposed objection and the reason for it. Our auditor Ernst & Young LLP can be contacted at:
Ernst & Young LLP
One Cambridge Business Park
Cambridge
CB4 0WZ
Email: driglar@uk.ey.com
A copy of any such notice must be sent to the address below:
Carl Holland
Assistant Director - Finance
Borough Council of King’s Lynn and West Norfolk
King’s Court
Chapel Street
King’s Lynn
Norfolk
PE30 1EX
Email: carl.holland@west-norfolk.gov.uk