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External Audit

It is a legal requirement that we must have an external auditor. All local authorities have an external auditor appointed by the Audit Commission. Our external auditor is Grant Thornton. A local authority's external auditor has two main roles. Firstly, it audits the annual accounts and secondly, it considers issues raised by local residents and, if warranted, takes action.

Audit of Annual Accounts

The auditor issues an annual report on the accounts. The reports for the last three years can be found here: 

We also have to announce the start and completion of audits. The latest announcements are:

Completion of Audit

Audit of Accounts for the Year Ended 31 March 2014

The audit of the accounts for the year ended 31 March 2014 has been concluded and the Auditor's report has been received by the Council. The report is open to the inspection of any local government elector for the area of the District of Eden at the Town Hall, Penrith, Cumbria, between the hours of 9.00am and 4.30pm on Monday to Friday each week and any such local government elector may have a copy free of charge.

The Statement of Accounts, containing the audited accounts and a copy of the Auditor's Certified Report, will be open to the inspection of any local government elector from the area of the District of Eden. Any such elector may have a copy of the Statement of Accounts free of charge.

If an elector would like to view the accounts, please make an appointment with Mr Clive Howey, Financial Services Manager, telephone 01768 212213; e-mail: finman@eden.gov.uk.

D J Rawsthorn, MA CPFA
Director of Finance  

Annual Audit Letter

The Audit Commission also produce an Annual Audit Letter which is presented to us. This covers a wider range of issues than just the accounts. Reports for the last three years can be found here:

Statement of Accounts

View our Statement of Accounts (PDF: 1.88Mb/ 91 pages)

Objections from Residents

The Audit Commission's website gives details of the grounds that residents can object on and what the response a local authority's external auditor would be. You can view their web page here: Querying Council Accounts:

For further information please contact:

Grant Thornton:

  • Contact: Ms Jackie Bellard, Director
  • Address: 4 Hardman Square, Manchester M3 3EB
  • Telephone: 0161 234 6394
  • Email: j-bellard@uk.gt.com

Our Contact Details:

  • Contact: David Rawsthorn, MA CPFA, Director of Finance
  • Address: Eden District Council, Town Hall, Penrith, Cumbria, CA11 7QF
  • Telephone: 01768 817817
  • Email: dof@eden.gov.uk

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