All local authorities are subject to independent external review by an external auditor with the final conclusions and recommendations being presented to councillors in the Annual Audit Letter (AAL).

    To assist public accountability, local authorities are required to make arrangements to publish their Annual Audit Letter and make it readily available to residents of the Borough and other interested parties.

    The Annual Audit Letter draws on the findings and conclusions from the audit of the Council that has been undertaken in the last year and includes the external auditor's:

    • Opinion on the Financial Statements
    • Value For Money Conclusion
    • Assessment of the Council's Annual Governance Statement
    • View as to the main challenges facing the Council, going forward, in production of its financial statements.

    Annual Audit Letter latest copy

    The latest copy of the Annual Audit Letter is available for download here:

    Annual Audit Letter previous years