Budget and statement of accounts

Budget 2022 to 2023

Our Cabinet recommends a budget and Council Tax for the coming year each February.  This is done after a public consultation period.

At its meeting on 23 February 2022, Full Council approved the Revenue Budget and Capital Programme.

It also set the Council Tax for the year 2022 to 2023.

How we manage finances

Our Financial Procedure Rules outline how we manage finances. These form part of our Constitution.

How we make the annual statement of accounts public

There are 4 stages to providing the annual statement of accounts:

  1. we produce a statement of accounts
  2. we display a public notice here to advise you when you can inspect and make copies of the statement of accounts
  3. we display another public notice to advise you when the accounts have been audited by an external auditor
  4. the external audit and inspection report is presented to our Regulatory and Audit Committee

Statement of accounts for 2021 to 2022

Public inspection

The draft statement of accounts for 2021 to 2022 still needs to be completed due to delays in the audit of our 2020 to 2021 accounts.

This means we cannot start the exercise of public rights of inspection for the unaudited statement of accounts for the year ended 31 March 2022, in accordance with:

As per Regulation 15 (2a), this notification explains that we are unable to publish our draft statement of accounts for 2021 to 2022 in line with the publication date of 31 July 2022.

In accordance with Regulation 15 (2b), we cannot set the period for the exercise of public rights.

Publication and external audit

The audit of the draft statement of accounts for the year ended 31 March 2022 has not yet been started by the external auditors (Grant Thornton UK LLP) in accordance with:

This delay is due to the outstanding audit of our 2020 to 2021 accounts.

It's anticipated that the audit for our 2020 to 2021 accounts will continue until January 2023. Then we will finalise the draft statement of accounts for 2021 to 2022, ready for public inspection. The audit will start at the same time.

We'll publish a final set of accounts when we've:

  • completed the audit
  • formally approved the accounts
  • issued the audit report

External audit of accounts: year ended 31 March 2021

Publication of Buckinghamshire Council's statement of accounts and audit opinion

The audit of our draft statement of accounts for the year ended 31 March 2021 has not yet been completed by the external auditors (Grant Thornton UK LLP).

The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion are published by 30 September 2021.

The delay is due to mix of factors including:

  • the impact of Covid-19 on the complexity of the audit and pace at which it can be completed
  • the complexity of our 2020 to 2021 statement of accounts, which covers the first year of existence for the new Buckinghamshire Council
  • the increased assurance work that auditors are required to carry out nationally, regarding pensions and asset valuations

We're working closely with the external auditor to ensure the required work is completed. We will then publish the statement of accounts and audit opinion as soon as possible.

This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.

We told our our Audit and Governance Committee about the delays on 29 September 2021 and it was agreed that the final audited accounts will be published as soon as the audit is complete.

Statement of accounts for our former district councils and county council

On 1 April 2020, Buckinghamshire Council was formed by the 4 district councils and former county council.

For a copy of the statement of accounts of former authorities email [email protected]

These files may not be suitable for users of assistive technology. To request the file in an accessible format email [email protected]

Shadow authority

A shadow authority was established to help manage the transition between the former district and county councils and Buckinghamshire Council.

For a copy of the external auditor report and certificate 2019 to 2020:

Email: [email protected]

Contact the finance service desk