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Annual Audit & Inspection

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 & Inspection Letter.

To assist public accountability, local authorities are required to make arrangements to publish their Annual Audit & Inspection 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 & 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.

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