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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 last Audit Findings Report 2015-2016 (PDF: 105Mb / 37 pages)

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

Notice of public rights

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

Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 that from Monday 12 June 2017 to Friday 21 July 2017 between 10.00am and 4.45pm on weekdays any person may inspect, and make copies of the accounts and all books, deeds, contracts, bills, vouchers, receipts and other related documents of the Council for the year ended 31 March 2017, as stipulated in Section 25 of the Local Audit and Accountability Act 2014. The accounts and other documents 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 accounts will also be available at

During this period, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Any objection, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to the Financial Services Manager, Eden District Council, at the address below. Any objection must state the grounds on which the objection is being made and particulars of:

  1. any item of account which is alleged to be contrary to law; and
  2. any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to, the Local Audit and Accountability Act 2014.

Objections should be addressed to the auditor, Grant Thornton UK LLP, 7th Floor, Civic Centre, Carlisle, Cumbria CA3 8QG.

A guide to your rights can be found at

Dated this 31st day of May 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 2016 (PDF 377Kb / 12 pages)

Statement of Accounts

View our draft Statement of Accounts 2016-2017 (subject to audit)  (PDF: 1.26Mb/ 86 pages)

Objections from Residents

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

For further information

  • Contact: Gareth Kelly, Engagement Lead
  • Email:
  • Telephone: 0141 223 0891
  • Address: Grant Thornton, 110 Queen Street, Glasgow G1 3BX