28/08/2026
North Norfolk District Council has gone four years without a proper audit opinion on its accounts. Should we be worried? I think it is a fair question, and the answer matters now.
According to minutes, NNDC accounts for 2021/22, 2022/23, 2023/24 and 2024/25 were all disclaimed, meaning the auditors could not form a view on whether the figures are right. For three of those years no audit was completed at all. 2024/25 was the first attempt in four years, and it was still disclaimed. The auditor also reported a significant weakness in the council’s financial reporting.
The 2025/26 accounts go before the council’s Governance, Risk and Audit Committee on Tuesday 8 September. In the published papers, the three pages headed “Independent Auditor’s Report” is blank.
The committee was told in June 2025 that rebuilding assurance would take three to four years, and the auditor said in June 2026 that North Norfolk is “1 or 2 years behind”. The council is due to be abolished on 1 April 2028, subject to Parliamentary approval.
In December 2025 two councillors asked for the audit gap to be added to the corporate risk register, for what they called “the potential black hole in the Council’s finances”. The vote was 2 for, 4 against. There is still no corporate risk covering financial reporting or audit failure, and the early draft Annual Governance Statement in the September papers says there are “no significant and systemic governance issues”
In fairness, this is a national problem and not just NNDC’s. The auditor told the committee there was “a backlog across the whole sector”, and councils everywhere hit the government deadline before audits could be finished. He has also said recovery here is possible. The council has filled a key finance post, asked for extra funding for the team to be considered and required monthly audit updates, and councillors on the committee have pressed this repeatedly. However, none of that answers the two questions below.
1. Will 2025/26 be a fifth year running that nobody can say whether the council’s accounts are right?
2. When NNDC’s books pass to the new East Norfolk Council on 1 April 2028, will it inherit a balance sheet that has never been independently verified, and who answers for that once North Norfolk no longer exists?
Every statement here comes from the council’s own published minutes and papers, on its website. Broads Bulletin would welcome a reply from the council or any committee member and will publish it in full. If we have got anything wrong, tell us and we will correct it.
The Governance, Risk and Audit Committee meets on Tuesday 8 September at 2pm.