External auditor and annual audit report
Each year the council’s external auditor Azets reviews our accounts and publishes an annual audit letter.
The annual auditor's report includes their opinions on the financial statements of the council.
The report and statement of accounts are always published in arrears and are normally reported to the council sometime in the calendar year following the audit.
If you are considering questioning or challenging the council’s accounts, it is important to understand both your rights and the auditor’s legal powers.
Your rights
Under the Local Audit and Accountability Act 2014, local government electors have the right to:
- Inspect the accounts and supporting documents during the statutory inspection period.
- Ask the auditor questions about the accounts.
- Make formal objections to the auditor if you believe there is unlawful spending or a matter of public interest.
The auditor’s powers
Our external auditor’s role and powers are set out in law. They include:
- Access to documents they consider necessary for the audit.
- Requiring explanations from council officers.
- Issuing a public interest report if they identify significant concerns.
- Applying to the court if they believe an item of account is unlawful.
These powers are defined in the Local Audit and Accountability Act 2014 and the Code of Audit Practice, which auditors must follow.
If you want to question or challenge the council's accounts, Azets may be able to help you - visit Azets' website.