Statement of accounts

North Northamptonshire CouncilAccounts and Audit Regulations 2015Local Audit and Accountability Act 2014

Notice is given that under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 any person interested may inspect and make copies of the Council’s accounts and all books, deeds, contracts, bills, vouchers, and receipts, relating to them, at the Municipal Offices, Bowling Green Road, Kettering on weekdays between the hours of 10am and 4pm from 1 July to 11 August 2025 (30 Working Days).

These rights are restricted to prevent access to documents containing information which is protected on the grounds of commercial confidentiality, or containing personal information, under Section 25 of the Local Audit and Accountability Act 2014.

Applications should be made to:

Dean Mitchell, Assistant Director (Finance and Accountancy)
North Northamptonshire Council
Bowling Green Road
Kettering
NN15 7QX

or e-mail [email protected].

The draft Statement of Accounts has also been published online.

Notice is also given that from 1 July to 11 August 2025, the auditor, at the request of a local government elector for any area to which the accounts relate, will give the elector or their representative an opportunity to question them about the accounts of the council.

During this period, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014.

Any objections, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to:

Dean Mitchell, Assistant Director (Finance and Accountancy)
North Northamptonshire Council
Bowling Green Road
Kettering NN15 7QX

or e-mail [email protected]. Any objection must state the grounds on which the objection is being made and particulars of:

any item of account which is alleged to be contrary to law

and
any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to, the Local Audit and Accountability Act 2014.

Any questions or objections may be sent for the attention of Mark Stocks, for and behalf of Grant Thornton, 17th Floor, 103 Colmore Row, Birmingham, B3 3AG.

Dean Mitchell, Assistant Director (Finance and Accountancy)
North Northamptonshire Council

17 October 2025

Independent auditor’s report to the members of North Northamptonshire Council

In our auditor’s report issued on 28 February 2025, we explained that we could not formally conclude the audit and issue an audit certificate for North Northamptonshire (‘the Authority’) for the year ended 31 March 2024 in accordance with the requirements of the Local Audit and Accountability Act 2014 and the Code of Audit Practice, until we had completed the work necessary in relation to consolidation returns, including Whole of Government Accounts (WGA), and the National Audit Office (NAO) had concluded their work in respect of WGA for the year ended 31 March 2024.

The NAO has now concluded their work in respect of WGA for the year ended 31 March 2024 and confirmed that audit certificates that are open in relation to this can be issued. We are therefore satisfied all audit work necessary has been completed.

Disclaimer of opinion

In our auditor’s report for the year ended 31 March 2024 issued on 28 February 2025 we reported that, we did not express an opinion on the accompanying financial statements of the Authority. Because of the significance of the matters described in the basis for disclaimer of opinion section of our auditor’s report, we were unable to obtain sufficient and appropriate audit evidence to provide a basis for an audit opinion on the financial statements.

Report on other legal and regulatory requirements - the Authority’s arrangements for securing economy, efficiency and effectiveness in its use of resources

Matter on which we are required to report by exception - the Authority’s arrangements for securing economy, efficiency and effectiveness in its use of resources

Under the Code of Audit Practice, we are required to report to you if, in our opinion, we have not been able to satisfy ourselves that the Authority has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources for the year ended 31 March 2024.

In our auditor’s report for the year ended 31 March 2024 issued on 28 February 2025 we reported that we have nothing to report in respect of whether the Authority has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources for the year ended 31 March 2024 except on 24 February 2025 we identified:

a significant weakness in the Authority’s arrangements for financial sustainability - this is in relation to the budget gaps identified over the medium term and the sufficiency of budget savings and transformation plans in place - the Authority needs to develop a robust transformational approach to savings to enable it to bridge its medium-term budget gap without using reserves
a significant weakness in the Authority’s arrangements for financial sustainability - this relates to its Dedicated Schools Grant (DSG) deficit and its performance and delivery of its special educational needs and disabilities (SEND) provision - the Authority needs to demonstrate action to reduce its Dedicated Schools Grant deficit and control further spending while significantly improving its SEND, working with its area based partners
a significant weakness in the Authority’s arrangements for improving economy, efficiency and effectiveness - this was in relation to the Authority’s management of its Housing Revenue Account - we recommended that the Authority improve its management of the Housing Revenue Account by:
- Speeding up the process to merge the Corby and Kettering housing stock into one Housing Revenue Account
- Undertaking stock condition surveys across both areas
- Developing an Asset Management Plan and 30-year business plan
- Ensuring that there are no “non-decent” homes
- Ensuring that its Council Dwellings are subject to Electrical Installation Condition Reports (EICR) within a five-year period.

Responsibilities of the Authority

The Authority is responsible for putting in place proper arrangements for securing economy, efficiency and effectiveness in its use of resources.

Auditor’s responsibilities for the review of the Authority’s arrangements for securing economy, efficiency and effectiveness in its use of resources

We are required under Section 20(1)(c) of the Local Audit and Accountability Act 2014 to be satisfied that the Authority has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources. We are not required to consider, nor have we considered, whether all aspects of the Authority's arrangements for securing economy, efficiency and effectiveness in its use of resources are operating effectively.

We undertake our review in accordance with the Code of Audit Practice, having regard to the guidance issued by the Comptroller and Auditor General in November 2024. This guidance sets out the arrangements that fall within the scope of ‘proper arrangements’. When reporting on these arrangements, the Code of Audit Practice requires auditors to structure their commentary on arrangements under three specified reporting criteria:

Financial sustainability: how the Authority plans and manages its resources to ensure it can continue to deliver its services
Governance: how the Authority ensures that it makes informed decisions and properly manages its risks
Improving economy, efficiency and effectiveness: how the Authority uses information about its costs and performance to improve the way it manages and delivers its services

We document our understanding of the arrangements the Authority has in place for each of these three specified reporting criteria, gathering sufficient evidence to support our risk assessment and commentary in our Auditor’s Annual Report. In undertaking our work, we consider whether there is evidence to suggest that there are significant weaknesses in arrangements.

Report on other legal and regulatory requirements - Audit certificate

We certify that we have completed the audit of North Northamptonshire Council for the year ended 31 March 2024 in accordance with the requirements of the Local Audit and Accountability Act 2014 and the Code of Audit Practice.

Use of our report

This report is made solely to the members of the Authority, as a body, in accordance with Part 5 of the Local Audit and Accountability Act 2014 and as set out in paragraph 85 of the Statement of Responsibilities of Auditors and Audited Bodies published by Public Sector Audit Appointments Limited. Our audit work has been undertaken so that we might state to the Authority’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Authority and the Authority's members as a body, for our audit work, for this report, or for the opinions we have formed.

M C Stocks
Mark Stocks, Key Audit Partner
for and on behalf of Grant Thornton UK LLP, Local Auditor
Birmingham

28 February 2025

North Northamptonshire Council Audit of accounts - Notice of conclusion

In accordance with Regulation 16(1) of the Accounts and Audit Regulations 2015, notice is given that the audit of the Statement of Accounts for North Northamptonshire Council for 2023/24 has been concluded. A disclaimer audit opinion was issued on 28^th February 2024.

The accounts are now available for inspection by local electors in accordance with Section 25 of the Local Audit and Accountability Act 2014.

inspect and make copies of the statement of accounts
inspect and make copies of any other report, other than an immediate report, made to the Authority from the auditor
require copies of any such statement or report to be delivered on payment of a reasonable sum for each copy

The accounts are published on the Council’s website.

A local government elector for the area may inspect and make copies of the 2023/24 Statement of Accounts, the auditor’s opinion on the Statement of Accounts and any related recommendations.

The documents referred to above will be available for inspection on weekdays, between 9am and 4pm at the Council address below, by prior arrangement. Please telephone 0300 126 3000 to make an appointment.

Dean Mitchell
Assistant Director of Finance & Accountancy
Municipal Offices
Bowling Green Road
Kettering
Northamptonshire
NN15 7QX

15 November 2024

North Northamptonshire Council Accounts and Audit Regulations 2015 Local Audit and Accountability Act 2014 Public Inspection and Audit of Accounts for the year ended 31 March 2024

Notice is given that the unaudited statement of accounts for the year ended 31 March 2024 has been published on the council’s website at www.northnorthants.gov.uk/finance/statement-accounts.

The statement of accounts is unaudited and may be subject to change.

Notice is given that any person interested may inspect and make copies of the council’s accounts and all books, deeds, contracts, bills, vouchers, and receipts, relating to them, at the Municipal Offices, Bowling Green Road, Kettering on weekdays between the hours of 9am and 5pm from 15 November to 30 December 2024.

These rights are restricted to prevent access to documents containing information which is protected on the grounds of commercial confidentiality, or containing personal information, under Section 26 of the Local Audit and Accountability Act 2014.

Applications should be made to Dean Mitchell, Assistant Director (Finance & Accountancy), North Northamptonshire Council, Bowling Green Road, Kettering NN15 7QX or e-mail [email protected].

Notice is also given that from 15 November to 30 December 2024, the auditor, at the request of a local government elector for any area to which the accounts relate, will give the elector or their representative an opportunity to question them about the accounts of the council.

In addition, any such elector or their representative may make objections as to any matter in respect of which the auditor could take action under Section 28 of the Local Audit and Accountability Act 2014 (namely, application for declaration that an item of account is contrary to law), or in respect of which the auditor could make a report in the public interest under Section 27 of that Act.

These rights are restricted to prevent access to documents containing information, which is protected on the grounds of commercial confidentiality, or containing personal information, under Section 26 of the Local Audit and Accountability Act 2014.

Any questions or objections may be sent for the attention of Mark Stocks, for and behalf of Grant Thornton, 17th Floor, 103 Colmore Row, Birmingham, B3 3AG.

No objections may be made unless the Auditor has previously received written notice of the proposed objection and its grounds. A copy of such notice must be sent for the attention of the Dean Mitchell, Assistant Director (Finance & Accountancy), North Northamptonshire Council, Bowling Green Road, Kettering NN15 7QX or e-mail [email protected].

Dean Mitchell, Assistant Director (Finance & Accountancy)
North Northamptonshire Council

3 June 2024

Local Audit and Accountability Act 2014, Sections 25, 26 & 27

The Accounts and Audit Regulations 2015 (as amended by the Accounts and Audit (Amendment) Regulations 2024)

Local Audit (Public Access to Documents) Act 2017, Section 1

Under the above legislation North Northamptonshire Council’s accounts for the 2023/24 financial year were due to be opened to the public for inspection for a period of thirty working days from Monday 3 June 2024.

However, the accounts have not yet been finalised for 2023/24 and hence the council is not in a position to open the accounts for public inspection.

Further information, including the dates for public inspection of the Statement of Accounts 2023/24 will be posted when available.

Claire Edwards
Executive Director of Finance (Section 151 Officer) (Interim)
North Northamptonshire Council
Sheerness House,
41 Meadow Road,
Kettering,
Northamptonshire
NN16 8TL

4 December 2024

North Northamptonshire Council Audit of Accounts - Notice of Conclusion

In accordance with Regulation 16(1) of the Accounts and Audit Regulations 2015, notice is given that the audit of the Statement of Accounts for North Northamptonshire Council for 2022/23 has been concluded. A disclaimer audit opinion was issued on 4 December 2024.

The accounts are now available for inspection by local electors in accordance with Section 25 of the Local Audit and Accountability Act 2014:

Inspect and make copies of the statement of accounts
Inspect and make copies of any other report, other than an immediate report, made to the Authority from the auditor
Require copies of any such statement or report to be delivered on payment of a reasonable sum for each copy

The accounts are published on the council’s website.

A local government elector for the area may inspect and make copies of the 2022/23 Statement of Accounts, the auditor’s opinion on the Statement of Accounts and any related recommendations.

The documents referred to above will be available for inspection on weekdays, between 9am and 4pm at the council address below, by prior arrangement. Please telephone 0300 126 3000 to make an appointment.

Dean Mitchell, Assistant Director (Finance and Accountancy)
North Northamptonshire Council

17 October 2024

North Northamptonshire CouncilAccounts and Audit Regulations 2015Local Audit and Accountability Act 2014Public Inspection and Audit of Accounts for the year ended 31 March 2023

Notice is given that the unaudited statement of accounts for the year ended 31 March 2023 has been published on the Council’s website at www.northnorthants.gov.uk/finance/statement-accounts.

The statement of accounts is unaudited and may be subject to change.

Notice is given that any person interested may inspect and make copies of the Council’s accounts and all books, deeds, contracts, bills, vouchers, and receipts, relating to them, at the Municipal Offices, Bowling Green Road, Kettering on weekdays between the hours of 9am and 5pm from 17 October to 27 November 2024.

These rights are restricted to prevent access to documents containing information which is protected on the grounds of commercial confidentiality, or containing personal information, under Section 26 of the Local Audit and Accountability Act 2014.

Applications should be made to Dean Mitchell, Assistant Director (Finance & Accountancy), North Northamptonshire Council, Bowling Green Road, Kettering NN15 7QX or e-mail [email protected].

Notice is also given that from 17 October to 27 November 2024, the auditor, at the request of a local government elector for any area to which the accounts relate, will give the elector or their representative an opportunity to question them about the accounts of the Council.

In addition, any such elector or their representative may make objections as to any matter in respect of which the auditor could take action under Section 28 of the Local Audit and Accountability Act 2014 (namely, application for declaration that an item of account is contrary to law), or in respect of which the auditor could make a report in the public interest under Section 27 of that Act.

These rights are restricted to prevent access to documents containing information, which is protected on the grounds of commercial confidentiality, or containing personal information, under Section 26 of the Local Audit and Accountability Act 2014.

Any questions or objections may be sent for the attention of Mark Stocks, for and behalf of Grant Thornton, 17th Floor, 103 Colmore Row, Birmingham, B3 3AG.

No objections may be made unless the Auditor has previously received written notice of the proposed objection and its grounds. A copy of such notice must be sent for the attention of the Dean Mitchell, Assistant Director (Finance & Accountancy), North Northamptonshire Council, Bowling Green Road, Kettering NN15 7QX or e-mail [email protected].

Dean Mitchell, Assistant Director (Finance and Accountancy)
North Northamptonshire Council

31 May 2023

The Accounts and Audit Regulations 2015 as amended by the Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 require the publication of the council’s draft Statement of Accounts for the year ended 31 March 2023 by 31 May 2023 allowing the commencement period for the exercise of public rights to inspect the draft statements to include the first 10 working days of June, with inspection dates being between 1 June and 12 July 2023.

However, the council is not yet able to publish these accounts as the audits of the draft Statement of Accounts for all the legacy authorities and Northamptonshire County Council have not yet been concluded for the year ended 31 March 2021 which has subsequently impacted on publishing the authorities draft statements for year ended 31 March 2022. This must take place before the accounts for the year ended 31 March 2023 are published.

Further information, including the dates for public inspection of the Statement of Accounts 2022/23 will be posted when available.

Janice Gotts
Executive Director of Finance (Section 151 Officer)
31 May 2023

4 December 2024

North Northamptonshire Council Audit of Accounts - Notice of Conclusion

In accordance with Regulation 16(1) of the Accounts and Audit Regulations 2015, notice is given that the audit of the Statement of Accounts for North Northamptonshire Council for 2021/22 has been concluded. A disclaimer audit opinion was issued on 4 December 2024.

The accounts are now available for inspection by local electors in accordance with
Section 25 of the Local Audit and Accountability Act 2014:

Inspect and make copies of the statement of accounts
Inspect and make copies of any other report, other than an immediate report, made to the Authority from the auditor
Require copies of any such statement or report to be delivered on payment of a reasonable sum for each copy

The accounts are published on the Council’s website.

A local government elector for the area may inspect and make copies of the 2021/22 Statement of Accounts, the auditor’s opinion on the Statement of Accounts and any related recommendations.

The documents referred to above will be available for inspection on weekdays, between 9am and 4pm at the council address below, by prior arrangement. Please telephone 0300 126 3000 to make an appointment.

Dean Mitchell, Assistant Director of Finance & Accountancy (Interim)
North Northamptonshire Council

17 October 2024

North Northamptonshire CouncilAccounts and Audit Regulations 2015 Local Audit and Accountability Act 2014 Public Inspection and Audit of Accounts for the year ended 31 March 2022

Notice is given that the unaudited statement of accounts for the year ended 31 March 2022 has been published on the Council’s website at www.northnorthants.gov.uk/finance/statement-accounts.