All Councils are subject to independent external review by auditors with the final conclusions and recommendations being presented to the Council in the Annual Audit and Inspection Letter.
To assist public accountability, local authorities are required to make arrangements to publish their Annual Audit Letter and make it readily available to residents of the District and other interested parties.
The External Auditor has a statutory duty to annually review:
- the way in which the Council uses its resources;
- the Council's Best Value Performance Plan and other performance information;
- the annual accounts of the Council;
- the Council's general management arrangements and systems of internal control;
- Standards of Financial Conduct;
- the improvements the Council is making (Direction of Travel).
The Annual Audit and Inspection Letter will be subject to consideration by the Council, and actions will be agreed which will address the report recommendations as part of the Council's performance management arrangements.View Annual Audit Letter 2017 to 2018