Annual audit and inspection letter

Lever arch file and pen

Annual audit

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.

Statement of accounts

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.

Governance report on financial statements

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.