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External audit

External audit

The Authority is statutorily obliged to have a yearly audit conducted by an external audit firm. Grant Thornton were appointed the Authority’s auditor in 2018/19 by the Public Sector Audit Appointments (PSAA) and will fulfil this role for the next 5 years.

What are the External Auditors key responsibilities?

  • To give an opinion on the Authority’s Financial Statements
  • Assess the authority’s arrangements for securing economy, efficiency and effectiveness in its use of resources - the Value for Money (VFM) Conclusion

The External Auditors’ latest comments can be found within the Annual Audit Letter which is embedded below.

Annual audit letter

The external auditors are required to comply with the International standards on Auditing and as part of this are required to issue an annual audit letter to the Authority once the annual review has been completed.

The annual audit letter that was issued in August 2018 can be found below.

Audit of accounts

Last updated 07/02/18

Next update 07/02/21

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