Annual audit and governance reports

The councils' external auditor, Deloitte, reviews and reports on the councils' Statement of Accounts and Annual Governance Statement each year. They give an opinion in their Annual Audit Letter on whether the councils have made proper arrangements for securing economy, efficiency and effectiveness in their use of resources. 

The councils' External Auditors Annual Governance Report and Annual Audit Letter summarises the conclusions and significant issues arising from the Auditor's recent audit and inspections of the councils.