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.