We are aware that some of these documents are not fully accessible. If you would like more information about the financial statements contact enquiries@cheltenham.gov.uk.
Statement of accounts and annual reports
Welcome to Cheltenham Borough Council's statement of accounts and annual reports page.
We are aware that some of the documents in this section are not fully accessible. If you would like more information about the financial statements contact enquiries@cheltenham.gov.uk.
Notice of appointment of auditor
By law we must publish a notice when we appoint an auditor.
The Public Sector Audit Appointments Board is responsible for appointing an auditor for local government.
On 16 December 2022 they appointed Bishops Fleming LLP as external auditor of Cheltenham Borough Council for the five years from 2023/24 to 2027/28.
This appointment is made under Regulation 13 of the The Local Audit (Appointing Person) Regulations 2015.
Statement of accounts for 2024/25
Regulation 11 of the Accounts and Audit Regulations 2011 states that we must give notice that our audit of accounts has been completed and that the statement of accounts is available for inspection.
Your rights
Your rights to inspect, query and express your views on the council's accounts are detailed in the document below.
Annual audit and inspection letter
Each year the council's auditor's, the Audit Commission, issue a report in the form of an audit letter to certify that the council's accounts are in order. The code of audit practice requires them to summarise to the members the scope, nature and extent of the work they have carried out during the year in the following areas:
- auditing the accounts
- performance management
- financial aspects of corporate governance
- direction of travel statement
Following the audit they summarise their opinions or conclusions, and highlight any key issues which they believe should be brought to the members' attention. It is a legal requirement for the letter to be published.
The Audit Commission's statutory Code of Practice for Legal Government Bodies (the Code), requires that the district auditor (the council's independent auditor) issues a governance report each year. The report is for those charged with governance, and will summarise the conclusions from the audit work. The report covers the financial statements and the arrangements of the council to ensure its resources are used efficiently and effectively.