Pay Apply Report

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. Our 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.

We announce the start and completion of our audits. The latest announcement is:

Conclusion of audit of accounts year ended 31 March 2018

The Accounts and Audit Regulations 2015
Local Audit and Accountability Act 2014

Under Regulation 16(1) of the Accounts and Audit Regulations 2015, the auditor has concluded the audit of the statement of accounts. We have published our statement of accounts.

A local government elector for any area to which the accounts relate may inspect and make copies of:

  1. The statement of accounts prepared by the authority;
  2. The local auditor’s certificate that the audit of the authority’s accounts including that statement has been completed; and
  3. The auditor’s opinion on the statement of accounts.

The documents referred to above will be available for inspection at the Town Hall, Penrith, Cumbria CA11 7QF, by prior arrangement. Please telephone 01768 817817 to make an appointment. The documents will also be available at On request, electors can receive copies of the documents.

Clive Howey CPFA
Director of Finance

27 July 2018

Annual Audit Letter

Our external auditor produces an Annual Audit Letter. This covers a wider range of issues than just the accounts.

Read the Annual Audit Letter 2018 (PDF 537Kb / 18 pages)

Statement of Accounts

Statement of Accounts 2017-2018 (PDF: 1.55Mb / 87 pages)

Objections from residents

Residents can object to the accounts on certain grounds. For details, contact Grant Thornton our external auditor, or see Council Accounts: A Guide to Your Rights, on the National Audit Office website.

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