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Statement of accounts

The statement of accounts is the formal audited accounts of the county council. It's purpose is to give you an overall impression of the finances of the county council.

The statement of accounts includes the independent auditor's report and the Annual Governance Statement.

As a registered elector you have legal rights to inspect, ask questions about and challenge items in the council's accounts.

Notice of appointment of auditor from 2018/19

Under Section 8(2) of the Local Audit and Accountability Act 2014, the Council must publish a notice relating to the appointment of its local auditor.

For audits of accounts from 1 April 2018, 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. Lancashire County Council opted into this arrangement.

On 14 December 2017, the PSAA board approved the appointment of Grant Thornton (UK) LLP to audit the accounts of Lancashire County Council and Lancashire Pension Fund for a period of five years, covering the accounts from 1 April 2018 to 31 March 2023. This appointment is made under Regulation 13 of the Local Audit (Appointing Person) Regulations 2015.