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Inspection of accounts

When you're allowed to look at and ask questions about our accounts

Audit of accounts year ended 31 March 2022

Publication of Draft Financial Statement

Under Accounts and Audit Regulations 2015, Regulations 14 & 15 and the Local Audit and Accountability Act 2014 Regulations 26, 27 & 28 as amended by: The Accounts and Audit (Amendment) Regulations 2021 and the Accounts and Audit (Coronavirus) (Amendment) Regulations 2020, the Council are required to publish its pre-audited draft accounts by the 31 July 2022.

We have faced ongoing operational and resourcing matters as a consequence of responding to the delays in the audit of prior year accounts, itself triggered by the Council’s supporting response to the COVID-19 pandemic.  This has resulted in a delay in producing the draft accounts in accordance with the published deadlines and we were delayed by one day and published on 1 August 2022. 

Exercise of Public Rights

Under the Local Audit and Accountability Act 2014 and the Accounts and Audit (England) Regulations 2015 we’re giving notice for the following.

We have published the unaudited statement of accounts for the year ending 31 March 2022 on 1 August 2022. You can find these on our final accounts page.

Please note the statement of accounts is draft with a small amount of data to be confirmed (tbc). They are also unaudited and for these reasons will be subject to change

You can, on reasonable notice, inspect and make copies of our accounts during the following dates and times

  • 2 August to 13 September 2022 inclusive between 9.30 am and 4.30 pm Mondays to Fridays

You can make copies of all books, deeds, contracts, bills, vouchers and receipts.

You cannot inspect or copy anything 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.

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 2 August to 13 September 2022 inclusive 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:

One Cambridge Business Park
Cambridge
CB4 0WZ
Telephone: 01223 394400
Email: mhodgson@uk.ey.com

A copy of any such notice must be sent to the address below:

Executive Director - Central & Community Services
Borough Council of King's Lynn and West Norfolk
King's Court
Chapel Street
King's Lynn
Norfolk
PE30 1EX

Audit of accounts year ended 31 March 2021

The external audit of the draft statement of accounts for the year ended 31 March 2021 has not yet been completed by our external auditors, EY LLP. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.  

We did not publish our pre-audited statement of accounts by the 31 August 2021 (in accordance with The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020). This was due to operational and resourcing matters following the outbreak of the Covid-19 pandemic. The pre-audited financial statements were subsequently published on 5 November 2021. Following the conclusion of the audit of the 2019/20 statement of accounts expected in 2023, further amendments may be required to the pre-audited financial statements 2020/21.

As a consequence of this delay, it has been necessary to reschedule the external audit in accordance with EY’s available resources. Therefore, this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2020/21 final statement of accounts. These will be published as soon as reasonably practicable after the receipt of any report from the auditor which contains the auditor’s final findings from the audit which is issued before the conclusion of the audit.

Audit of accounts year ended 31 March 2020

The external audit of the draft statement of accounts for the year ended 31 March 2020 has not yet been completed by our external auditors, EY LLP. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.  

We did not publish our pre-audited statement of accounts by the 31 August 2020 (in accordance with The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020). This was due to operational and resourcing matters following the outbreak of the Covid-19 pandemic. The pre-audited financial statements were subsequently published on 16 October 2020. Following the conclusion of the audit of the 2018/19 statement of accounts in January 2021, further amendments were required to the pre-audited financial statements 2019/20 which were then published on 22 June 2021.

As a consequence of this delay, it has been necessary to reschedule the external audit in accordance with EY’s available resources. Therefore, this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2019/20 final statement of accounts. These will be published as soon as reasonably practicable after the receipt of any report from the auditor which contains the auditor’s final findings from the audit which is issued before the conclusion of the audit.