Grant Thornton’s annual report on Maidstone Borough Council’s use of resources for 2025-26 found no significant weaknesses but made one recommendation about financial management arrangements for temporary accommodation and homelessness services.
Maidstone Borough Council’s external auditor, Grant Thornton, found no significant weaknesses in the council’s arrangements for securing economy, efficiency and effectiveness in its use of resources for the year ending 31 March 2026, according to the Auditor’s Annual Report considered by the Audit, Governance and Standards Committee when it met on 28 September 2026.
Single recommendation on homelessness finances
Although no significant weaknesses were identified across the three areas assessed — financial sustainability, governance, and improving economy, efficiency and effectiveness — Grant Thornton made one improvement recommendation. It related to strengthening financial management arrangements for temporary accommodation and homelessness services. Officers accepted the recommendation and said it would be addressed.
Because of that recommendation, financial sustainability was rated amber for 2025-26. It was also rated amber in 2024-25, when the auditor’s recommendation concerned the establishment of a long-term savings programme. The governance and economy, efficiency and effectiveness areas were rated green in 2025-26, meaning no new improvement recommendations were made in those areas, though some prior-year recommendations remained outstanding.
Accounts and audit timeline
The report was presented alongside the council’s draft Statement of Accounts for 2025-26, which was still being audited at the time of the meeting. Grant Thornton told the committee at its July 2026 meeting that it was planning to issue its audit opinion by 30 September 2026, ahead of the statutory deadline of 31 January 2027 for publication of audited 2025-26 financial statements.
The Director of Finance and Resources noted at the July meeting that the council currently faced no restrictions on borrowing or spending, but that when Local Government Reorganisation proposals were enacted by Parliament, a Section 24 Directive would most likely be issued in Spring 2027, placing limits on spending.
The committee was asked to note the Auditor’s Annual Report and its contents. The council had not published the minutes of the meeting at the time of writing, so the committee’s decision is not yet on the public record.