Accounts and finance

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.