Audit and Inspection
External Audit
The Council is audited under the Limited Assurance Audit Regime, alongside all other town and parish councils, under the requirements of the Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015.
The Council’s Annual Governance and Accountability Return, incorporating its annual accounting statements, annual governance statement and annual internal auditor’s report is independently inspected every year by an external auditor.
The external auditor reviews the information and figures included in the Annual Return and the supporting working papers submitted alongside the Annual Return, and provides an external auditor’s report and certificate confirming whether the Council has complied with the law and proper accounting practices, that its financial management is adequate and effective, and that it has in place a sound system of governance and internal control.
The external auditor currently appointed to the Council is Mazars LLP, who are based in Durham.
The opinion of the auditor is set out in an External Auditor’s Report and Certificate, which are included within the audited Annual Return. This would include any issues that the auditor had raised and recommendations for any improvements that are expected to be made.
The Council has received an “unqualified” audit opinion with no issues highlighted for further action for a large number of years now. This represents a clean bill of health and is the best possible outcome that the Council could have received.
2019/20 Audit Inspection
The 2019/20 Audit was completed in October 2020, and the Council has again received a unqualified audit opinion.
This represents clean bill of financial health, meaning that the external auditors have not raised any concerns around the Council’s accounting statements, annual governance statement and internal audit arrangements.
This achievement is credit to the continued hard work of the members and officers of the Council.
A copy of the audited 2019/20 Annual Governance and Accountability Return is attached below:-
Audited 2019/20 Annual Governance and Accountability Return
2018/19 Audit Inspection
The 2018/19 Audit was completed in September 2019, and the Council has again received a unqualified audit opinion.
This represents clean bill of financial health, meaning that the external auditors have not raised any concerns around the Council’s accounting statements, annual governance statement and internal audit arrangements.
This achievement is credit to the hard work of the members and officers of the Council.
A copy of the audited 2018/19 Annual Governance and Accountability Return is attached below:-
Audited and Signed 2018/19 Annual Governance and Accountability Return
2017/18 Audit Inspection
The 2017/18 Audit was completed in August 2018, and the Council received a unqualified audit opinion.
This represents clean bill of financial health, meaning that the external auditors have not raised any concerns around the Council’s accounting statements, annual governance statement and internal audit arrangements.
A copy of the audited Annual Return is attached below:-
2016/17 Audit Inspection
The 2016/17 Audit was completed in August 2017, and the Council received a unqualified audit opinion.
This represents clean bill of financial health, meaning that the external auditors have not raised any concerns around the Council’s accounting statements, annual governance statement and internal audit arrangements.
A copy of the audited Annual Return is attached below:-
2015/16 Audit Inspection
The 2015/16 Audit was completed in July 2016 and the Audit Completion Report from Mazars LLP was reported to the Council on 13th July 2016. The Annual Audit Letter has subsequently been received by the Council on 26th October 2016.
The Council is pleased to report that it has again received an unqualified audit opinion in 2015/16, represents another clean bill of financial health.
The 2015/16 Annual Audit Letter and Audit Completion Report can be viewed via the following links:-
2015/16 Audit Completion Report
Previous Years’ Audit Reports
Previous years’ Audit Letters can be viewed from the links below:
2014-15 Audit Completion Report
2013/14 Audit Completion Report
2012/13 Audit Completion Report
2011/12 Annual Governance Report
2010/11 Annual Governance Report
Statutory Notices of Audit
The Council is required by law to give public notice of electors’ rights in relation to the public inspection of the Council’s Accounts and the completion of the annual Audit of the Council’s Accounts.
These notices are placed by way of advertisement in the Newton News. The Notices for the last two years are attached via the links below:-
Notice of Completion of the Audit of the 2018/19 Annual Return
Notice of Electors Rights in relation to the Inspection of the 2018/19 Accounts
Notice of Completion of the Audit of the 2017/18 Annual Return
Notice of Electors Rights in relation to the Inspection of the 2017/18 Accounts
Internal Audit
The Council also employs an Internal Auditor in line with the statutory requirement set out in the Accounts and Audit Regulations to ‘maintain an adequate and effective system of internal audit of its accounting records and control systems’.
Internal audit provides the Council with an independent appraisal function that objectively examines, evaluates and reports on the adequacy of the internal control systems, management of risk and the prevention and detection of fraud within the Council, as well as its arrangements for securing economy, efficiency and effectiveness in its use of resources.
The Internal Auditor undertakes an Annual Internal Audit Plan that ensures that all of the Council’s major systems and service areas are reviewed at least once a year.
The work of the Internal Auditor is guided by the Council’s Internal Audit Code of Practice.
The work of the Internal Auditor is reported to the Council’s Audit Sub Committee on a quarterly basis and the agendas and minutes of this meeting including the Internal Auditor’s reports can be accessed from the Minutes and Agenda page.
