Audit Process

The audit and assurance framework for smaller authorities decided by government aims to be a proportionate method of financial reporting and auditing.

It consists of the completion of an Annual Governance and Accountability Return which must be published, an internal audit and the authority making various governance assertions and accounting statements, and if the authority is not exempt the submission of the AGAR to the appointed external auditor to undertake a limited assurance review as specified by the National Audit Office. Local electors have rights to inspect and ask the auditor questions about the accounts and to write to the auditor to raise an objection for consideration.

SAAA produces an annual “Report on the results of auditors’ work”, which includes information on the number of smaller authorities and the outcomes of auditors’ work for the relevant financial years.