Statement of Accounts
The Statement of Accounts is a statutory document and provides information on the transactions relating to the provision of services by Harlow Council.
- Statement of Accounts 2015-16 (pdf)
- Statement of Accounts 2014-15 (pdf)
- Statement of Accounts 2013-14 (pdf)
- Statement of Accounts 2012-13 (pdf)
- Statement of Accounts 2011-12 (pdf)
These reports by the Council's independent auditors provide the opinion of the auditor on the Statement of Accounts.
- External Audit Letter 2015-16 (pdf)
- External Audit Letter 2014-15 (pdf)
- External Audit Letter 2013-14 (pdf)
- External Audit Opinion 2013-14 Part 1 (pdf)
- External Audit Opinion 2013-14 Part 2 (pdf)
- External Audit Letter 2012-13 (pdf)
- External Audit Opinion 2012-13 (pdf)
- External Audit Opinion 2011-12 (pdf)
Statement of Accounts - Public Inspection
Statement of Accounts 2016/17 - Public Inspection Notice
Notice of the Commencement of the Period for the Exercise of Public Rights
The Local Audit and Accountability Act 2014
The Accounts and Audit Regulations 2015
The period for the exercise of public rights commences at 9.00am on the 12 June 2017 and will conclude at 4.45pm on the 21 July 2017.
The following documents will be made available:
- The Statement of Accounts 2016-17 - unaudited (pdf)
- The Annual Governance Statement
- The Narrative Report
The Statement of Accounts are draft and are subject to an audit. Until the end of the public inspection period the Statement of Accounts may be subject to change.
The Council’s accounts are subject to external audit by Suresh Patel, Executive Director, Ernst & Young LLP, 400 Capability Green, Luton, Bedfordshire, LU1 3LU.
- From 9.00 am on 12 June 2017 to 4.45pm on the 21 July 2017 any person may inspect the accounting records of the Council for the financial year to 31 March 2017, and certain related documents (comprising books, deeds, contracts, bills, vouchers and receipts) at the address given below. They may also make copies of the accounts and documents, for which there may be a copying charge.
- From 9.00 am on 12 June 2017 to 4.45pm on the 21 July 2017, at the request of a local government elector, the local auditor must give the elector, or any representative of the elector, an opportunity to question the auditor about the accounting records of the Council.
- From 9.00am on 12 June 2017 to 4.45pm on the 21 July 2017 a local government elector for the area of the Council or his/her representative may object to the Council’s accounts asking that the auditor issue a report in the public interest or apply for a declaration that an item of account is unlawful under section 28 of the Local Audit and Accountability Act 2014. Written notice of the proposed objection and the grounds on which it will be made must be sent to the auditor at the address given above and also copied to the Council at the address given below.
Head of Finance
The Water Gardens
Budget books are the proposed spend for the provision of services by Harlow Council for the next financial year.
- Budget Book 2017-18 (pdf)
- Budget Book 2016-17 (pdf)
- Budget book 2015-16 (pdf)
- Budget Book 2014-15 (pdf)
- Budget Book 2013-14 (pdf)
The Joint Finance and Performance Reports include information on projects, performance indicators and the Council’s finances.
Fees and charges
The Council obtains income from fees and charges levied for providing some services. The Government determines some of these charges but there are a number of areas where the Council has discretion as to whether to levy a charge, and, if it decides to do so, the level of that charge.
- Fees and Charges 2017-18 (pdf)
The provision of grant aid provides core funding and supports organisations that receive it to undertake work aligned to the Council’s priorities. More information on grants to the voluntary community and social enterprise sector.
Medium Term Finance Strategy
Each year Full Council approves The Medium Term Financial Strategy (MTFS), which provides the parameters for the Council’s revenue spending and capital investment plans for the next five year period.
The Treasury Management Strategy is approved by full Council each year at the same time as the Council’s budget is set. The strategy contains plans for how the Council will carry out its investment activities in such a way that its cash balances are kept as safe as possible, remain available when required and can earn some income to help the Council to deliver its services. The Council’s borrowing plans are also set out in the strategy, which are required to provide funding for spending on capital projects.
The Council is required to follow a professional code of practice and regulations set out by the government. The code of practice originates from the Chartered Institute of Public Finance and Accountancy (CIPFA) and the regulations are issued by the Department for Communities and Local Government. The Council conducts a mid-year review of its Treasury Management Strategy, and these are also available as a supplement to the main strategy.
- Treasury Management Strategy 2017-18 (pdf)
- Treasury Management Strategy 2016-17 (pdf)
- Treasury Management Strategy 2015-16 (pdf)
- Treasury Management Strategy 2014-15 (pdf)
- Treasury Management Strategy 2013-14 (pdf)
The Council’s Internal Audit service is provided by a small team of in-house auditors led by an audit manager shared with Broxbourne Borough Council. The Internal Audit service is a key element of the Council’s governance framework, providing an assurance function on the Council’s control environment. The annual work programme is developed through applying a risk based assessment to the Council’s activities and consulting with the management team and External Audit. The Internal Audit Plan is then approved by the Audit & Standards Committee, who monitor the results of this work and receive an annual report. The Internal Audit terms of reference provide details of the scope and objectives of the service along with organisational responsibilities. Internal Audit co-ordinate the submission and analysis of data to support the Audit Commission’s National fraud Initiative
- Internal Audit Charter (pdf)
If you are thinking of making a claim against Harlow Council due to a personal injury or damage to your property or for incidents involving a Council insured vehicle please see how to make an insurance claim.