Accounts and finance

Yearly accounts, financial spend data, council finances, audits.

Contents

Annual audit

We are audited every year by an independent and external body. 

This is part of a process to make sure we are:

  • being held accountable for spending public money
  • responsibly managing and protecting public resources
  • held accountable for our governance of public services

The current auditor is Grant Thornton. They replaced the previous auditor BDO with effect from the 2023/24 accounts onwards.

The external audit focuses on whether we have proper and 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

Audit reports

At the end of each audit, the auditor issues a audit findings report to those charged with governance. It sets out any matters associated with our annual accounts arising from this programme of audit and inspection. 

The auditor also issues a value for money report, which assesses our:

  • governance
  • financial sustainability
  • use of resources

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
  • comments on our statement of accounts

Public right of inspection

Before the accounts are audited, you have the right to:

  • view the unaudited accounts
  • put forward questions to the auditor
  • make objections to the accounts

These rights are set out in sections 26 and 27 of the Local Audit and Accountability Action 2014 – legislation.gov.uk.