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Eden District Council
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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:

Notice of Audit

Eden District Council

Audit of Accounts for the Year Ended 31 March 2014

Audit Commission Act 1998, Sections 15 and 16

Accounts and Audit (England) Regulations 2011, Regulations 9, 10, 21, 22 and 24


The Council’s accounts are subject to external audit by Ms Jackie Bellard, Director, Grant Thornton, 4 Hardman Square, Spinningfields, Manchester, M3 3EB. Members of the public and local government electors have certain rights in the audit process:

  1. From Monday, 7 July 2014, to Friday, 1 August 2014, between 10.00am and 4.45pm, any person may inspect the accounts of the Council for the year ended 31 March 2014 and certain related documents (comprising books, deeds, contracts, bills, vouchers and receipts) at the address given below. They may also make copies of the accounts and documents.

  2. From 10.00am on Monday, 4 August 2014, until the conclusion of the audit process, a local government elector for the area of the Council, or his or her representative, may ask the auditor questions about the accounts. Please contact the auditor, at the address given above, to make arrangements to ask any questions.

  3. From 10.00am on Monday, 4 August 2014, until the conclusion of the audit process, a local government elector for the area of the Council, or his/her representative, may object to the Council’s accounts, asking that the auditor issue a report in the public interest (under Section 8 of the Audit Commission Act 1998) and/or apply to the court for a declaration that an item in the accounts is contrary to law (under Section 17 of the Audit Commission Act 1998). Written notice of a proposed objection and the grounds on which it is made must be sent to the auditor at the address given above and copied to me at the address given below.

Dated this 21st day of June 2014

D J Rawsthorn, MA CPFA
Director of Finance  

Annual Audit Letter

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

Draft Statement of Accounts

View our draft Statement of Accounts (PDF: 2.97Mb / 88 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, Spinningfields, Manchester M3 3EB
  • Telephone: 0161 234 6394
  • Email:

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:

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