View of mountains above Wasdale copyright Tony West


In June 2010 the Secretary of State for Communities and Local Government wrote to local authorities committing us to publishing items of spending over £500 by January 2011. The data we've published under 'Local Spending data' excludes:

  • all payments to individuals paid through payroll
  • payments to HM Revenue and Customs relating to Vat and payroll
  • all pension-related payments

We have included invoice and grant payments to individuals but have replaced personal data with the words 'Redacted personal data'.

Local Spending data


  • The data published relates to payments made by the Lake District National Park Authority
  • The Authority uses an accounting system called SunSystems
  • The date used to identify payments is the date that the transaction was authorised for payment
  • The purchase categorisation used is from BVACOP  - Best Value Accounting Code of Practice

2019 Data Files

2018 Data Files

2017 Data Files

2016 Data files

2015 Data files

2014 Data files

2013 Data files

2012 Data files

Statement of Accounts 2018/19


Notice is given that the unaudited statement of accounts for the year ended 31 March 2019 has been published on the Authority’s website at This includes a Narrative Statement and Annual Governance Statement. The statement of accounts is unaudited and may be subject to change.

Notice is given that from Monday 3 June 2019 up to and including Friday 12 July 2019 between 09.30 and 16.30 Monday to Friday, any person interested may on reasonable notice inspect and make copies of the accounts of the above named Authority for the year ended 31 March 2019 and all books, deeds, contracts, bills, vouchers and receipts, except as provided for in Section 26(4) to 26(6) of the Local Audit and Accountability Act 2014 (commercially confidential and personal information).

The accounts and other documents will be available for inspection at the offices at which they are normally kept, or otherwise by arrangement; application should be made at the address below.

Notice is given that from Monday 3 June 2019 up to and including Friday 12 July 2019 the auditor, at the request of a local government elector for the Authority’s area, will give the elector or his representative an opportunity to question him about the accounts.

Notice is given that from Monday 3 June 2019 up to and including Friday 12 July 2019, any such elector may make objections to the auditor, under section 27 of the Local Audit and Accountability Act 2014, relating to any matter where the auditor could take action under:

* Section 28 of the Local Audit and Accountability Act 2014, namely, to apply to the court for a declaration that an item in the accounts is contrary to law, and/or

* Section 24 and paragraph 1 of Schedule 7 of the Local Audit and Accountability Act 2014, namely, to make a report in the public interest.

No objection may be made unless the auditor has previously received written notice of the proposed objection, specifying the facts on which the objector relies and the grounds on which the objection is being made. A copy of that written notice must also be sent to the Authority at the address below.

Notice is given that the auditor is Gareth Kelly, 110 Queen Street, Glasgow. G1 3BX (0141 223 0000), to whom any questions and notices of objection should be addressed.

Further information on elector rights can be obtained from the National Audit Office or via

Kerry Powell,  
Director of Communications and Resources,
Lake District National Park Authority,
Murley Moss,
Oxenholme Road,

31 May 2019

Statement of Accounts

Publication of accounts

Under section 10 of the Accounts and Audit Regulations 2015, the Authority is required to publish its annual Statement of Accounts by 31 July each year.  

The Statement of Accounts includes the Authority’s Annual Governance Statement and Narrative Statement and any audit opinion given by the external auditors at this date.  

If the audit has not concluded by 31 July the Authority is required to publish the reasons for this under Section 10.2a of the Regulations.

2018/19 Statement of Accounts

Due to circumstances beyond the control of both the Authority and external auditors, Grant Thornton, the audit of the accounts for the year ended 31 March 2019 has not concluded in time to meet the 31 July publication date.

The key reasons for this are as follows:  

  • A recent court ruling on pension liabilities (McCloud)
    • In December 2018, the Court of Appeal ruled that there was age discrimination in the Firefighter unfunded pension schemes and the Judicial pension arrangements – following two linked cases (McCloud and Sargeant, often referred to as the McCloud case).  
    • The Court held that the transitional protections granted to older members, when the reformed schemes were introduced in 2015, constituted unlawful age discrimination – a decision which could have implications for other public sector schemes, including the Local Government Pension Scheme operated for the Authority by the X Pension Fund.
    • The Government applied to the Supreme Court for permission to appeal but this appeal was rejected on 27 June 2019.
    • Following this decision, the Authority had to request revised actuarial calculations and adjust its accounts to reflect the impact of the court ruling.  These adjustments remain subject to audit by Grant Thornton.  
  • Reporting standard changes
    • Changes in accounting standards this year - IFRS 15 ‘Revenue from Contracts with Customers’ and IFRS 9 ‘Financial Instruments’ - have impacted on the Statement of Accounts to a greater extent than technical changes experienced in previous years.  The combined impact of this and the points raised above has placed greater demand on limited resources in both the Authority and Grant Thornton.  

Summary The latest draft Statement of Accounts for the year ended 31 March 2019 is now available on the Authority’s website, subject to conclusion of the audit. The Authority continues to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, the Authority has published a set of draft accounts. The Authority will publish a final set of accounts as soon as the audit is concluded and the Audit Report is issued.

Narrative Statement

Annual Governance Statement

Annual Audit Letter

More information

Please email

Alternatively you can make a Freedom of Information Act Request - find out more in Freedom of Information Act.