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: Audit Findings Report 2016-2017 (PDF: 826Kb / 49 pages)
We have to announce the start and completion of audits. The latest announcement is:
Audit of accounts year ended 31 March 2017
The Accounts and Audit Regulations 2015
Local Audit and Accountability Act 2014
Notice is hereby given under Regulation 16(1) of the Accounts and Audit Regulations 2015 that the auditor has concluded their audit of the statement of accounts, which has been published.
A local government elector for any area to which the accounts relate may inspect and make copies of:
- the statement of accounts prepared by the authority,
- the local auditor’s certificate that the audit of the authority’s accounts including that statement has been completed,
- the auditor’s opinion on the statement of accounts,
The documents referred to above will be available for inspection at Town Hall, Penrith, CA11 7QF by prior arrangement. Please telephone 01768 817817 to make an appointment. The documents will also be available at https://www.eden.gov.uk/accounts. Copies of the above documents will be supplied to electors on request.
Clive Howey CPFA
Director of Finance
22 September 2017
Annual Audit Letter
Our external auditors also produce an Annual Audit Letter which is presented to us. This covers a wider range of issues than just the accounts. The last Annual Audit Letter 2017 (PDF 697Kb / 15 pages)
Statement of Accounts
Objections from residents
Residents can object to the accounts on certain grounds.