Internal and External Audit
The Local Audit & Accountability Act 2014 and the Accounts & Audit Regulations 2015 set out the responsibilities of all local councils in respect of their accounting and auditing procedures.
Each year, the Council’s financial accounts and statements must be examined by an independent internal auditor appointed by the Council.
The Council is also required to complete an Annual Governance & Accountability Return (AGAR) which includes the findings of the Internal Auditor, together with Governance Statements and Financial Statements. The AGAR is then submitted to the independent external auditor appointed by the Government for examination.
At the same time, the Council is required to publish the AGAR, prior to it being audited by the Government’s external auditor. The Council must publish a public rights notice which advises any member of the public “any person” that they have the right to inspect and make copies of the accounting records of the Council for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested. This right is for a specified period.
2024-25
Internal Auditor Hudson Accounting 2024-25 Internal Audit Report
External Auditor: BDO LLP
Notice of Conclusion of Audit: Announcement Made – 29 September 2025
Notice of Public Rights: Announcement Made – 27 June 2025
Annual Governance and Accountability return 2024-25, and section 3 external audit report BDO LLP.
2023-24
Internal Auditor Hudson Accounting 2023-24 Internal Audit Report
External Auditor: BDO LLP
Notice of Conclusion of Audit: Announcement Made: 20th September 2024
Notice of Public Rights: Announcement Made: 14th June 2024
Annual Governance and Accountability return 2023-24, and section 3 external audit report BDO LLP.
2022-23
Internal Auditor Hudson Accounting 2022-23 Internal Audit Report
External Auditor: BDO LLP
Notice of Conclusion of Audit: Announcement Made: 28th September 2023
Notice of Public Rights: Announcement Made: 19th June 2023
Annual Governance and Accountability return 2022-23, and section 3 external audit report PKF Littlejohn
2021-22
Internal Auditor Hudson Accounting 2021-22 Internal Audit Report
External Auditor: PKF Littlejohn
Notice of Conclusion of Audit: Announcement Made: 30th September 2022
Notice of Public Rights: Announcement Made: 17th June 2022
Annual Governance and Accountability return 2021-22 (and section 3 external audit report PKF Littlejohn)
2020-21
Internal Auditor Hudson Accounting 2020-21 Internal Audit Report
External Auditor: PKF Littlejohn
Notice of Conclusion of Audit: Announcement Made: 20 September 2021
Notice of Public Rights: Announcement Made: 18th June 2021
Annual Governance and Accountability return 2020-21 (and section 3 external audit report PKF Littlejohn)
2019-20
Internal Auditor: David Gallie
External Auditor: PKF Littlejohn
Notice of Public Rights: Announcement Made 15th June 2020
Annual Governance and Accountability return 2019-20 (and section 3 external audit report PKF Littlejohn)
2018-19
Internal Auditor: David Gallie
External Auditor: PKF Littlejohn
Notice of Public Rights: Announcement Made: 30th October 2019
Annual Governance and Accountability return 2018-19 (and section 3 external audit report PKF Littlejohn)
