Annual Audit and Inspection Letter

External audit is an essential element in the process of accountability for public money and makes an important contribution to the stewardship of public resources and the corporate governance of public services

Audit in the public sector is underpinned by three fundamental principles:

• Auditors are appointed independently from the bodies being audited.
• The scope of auditors' work is extended to cover not only the audit of financial statements but also value for money and the conduct of public business.
• Auditors may report aspects of their work widely to the public and other key stakeholders.

Each year the external auditors summarise their findings in the Annual Audit and Inspection Letter.

The letter provides an overall summary of the Audit Commission's assessment of the Council. It draws on the findings and conclusions from the audit of the Council and from a wider analysis of the Council's performance and its improvement over the year, as measured through the Comprehensive Performance Assessment (CPA) framework.

Audit and Inspection Letters from recent years can be found below. Letters can also be downloaded from the Audit Commission  website.

• 2006 / 2007 - This letter will be available shortly
• 2005 / 2006
• 2004 / 2005

Contact Information
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0161 342 3542
0161 342 2147