Annual Accounts and budget

The Council produces a statutory Financial Statement (Statement of Accounts) reporting on the Council’s actual income and expenditure annually.

Halton Borough Council’s budget is set each year by Full Council in early March. The Council sets its annual budget within the framework of a three year Medium Term Financial Strategy​.


Section 251 budgets - Education spending

External Auditors

Appointment of External Auditor – Halton Borough Council

Notice under the Local Audit and Accountability Act 2014, as amended by the Appointing Persons Regulations 2015

Following a procurement process, Public Sector Audit Appointments Limited (PSAA) has on behalf of Halton Borough Council, appointed Grant Thornton (UK) LLP to be the Council’s external auditors. The appointment has been made for a period of five years commencing 1st April 2018.

Following on from above, on 19 December 2022 PSAA confirmed the appointment of Grant Thornton (UK) LLP as the Council’s external auditor for a further period of 5 years from 2023/24 to 2027/28. This appointment is made under regulation 13 of the Local Audit (Appointing Person) Regulations 2015 and was approved by the PSAA Board at its meeting on 16 December 2022.