Annual audit

Each year, an independent body, carries out an audit of the council as part of the process of accountability for public money, contribution to the stewardship of public resources and the corporate governance of public services.

The current auditor is BDO which focuses on whether we have adequate arrangements for:

  • performance and how we secure economy, efficiency and effectiveness
  • conduct of public business
  • managing and controlling our finances
  • linking financial management to strategic management
  • our annual accounts.

Report to those charged with governance

At the end of each audit, the auditor issues a report to those charged with governance setting out any matters arising from this programme of audit and inspection.

Annual audit letter

In addition an annual audit letter sets out the auditor’s findings in respect of our performance management work, our financial standing and comments on our statement of accounts.

Public right of inspection

Before the accounts are audit, you have the right to view the unaudited accounts and also put forward questions to the auditor or make objections to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Action 2014.