The authority is statutorily obliged to have a yearly audit conducted by an external audit firm. Grant Thornton was appointed the authority’s auditor in 2018/19 by the Public Sector Audit Appointments (PSAA) and will fulfil this role for the next five 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 linked on this page.
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 December 2020 can be found below.
Audit of accounts