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Statement of accounts

The statement of accounts is the formal audited accounts of the county council.  The purpose of the statement of accounts is to give clear information on our overall finances and to demonstrate our stewardship of public money for the year.

The statement of accounts includes the Independent Auditor's Report and the Annual Governance Statement.

Right to inspect financial accounts

Lancashire County Council's Statement of Accounts for the year ended 31 March 2021 has been published. The accounts are currently being audited and may be subject to change.

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

These rights can only be exercised during a single 30 working-day period ('the inspection period') and are set out in the following sections of the Local Audit and Accountability Act 2014:

  • Section 25 – Inspection of statements of accounts
  • Section 26 – Inspection of documents
  • Section 27 – Right to make objections at audit
  • Section 28 – Declaration that item of account is unlawful

A guide to your rights is available on the National Audit Office website.

Notice of public rights

Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 that from 14 June 2021 to 23 July 2021, any person interested may on reasonable notice inspect and make copies of the accounts of the council for the year ended 31 March 2021 and all 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.  

Due to current restrictions imposed in response to the COVID-19 pandemic all requests for information will be responded to electronically where possible.

Application should be made initially by email to: Khadija.saeed@lancashire.gov.uk

From 14 June 2021 to 23 July 2021, the auditor, at the request of a local government elector for the council’s area, will give the elector or his representative an opportunity to question him about the accounts.

From 14 June 2021 to 23 July 2021, any such elector may 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.

No objection may be made unless the auditor has previously received written notice of the proposed objection, specifying the facts on which the objector relies and the grounds on which the objection is being made. A copy of that written notice must also be sent to the council at the following address:

Angie Ridgwell
Chief Executive and Director of Resources
Lancashire County Council
PO Box 78
County Hall
Fishergate
Preston
PR1 8XJ 

The auditor is Grant Thornton UK LLP.  Any questions and notices of objection should be addressed to:

Grant Thornton UK LLP
Royal Liver Building
Liverpool
L3 1PS

Tel: 0151 224 7200

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.