The Local Audit & Accountability Act 2014 and the Accounts & Audit Regulations 2015 set out the responsibilities of all local councils in respect of their accounting and auditing procedures.
Internal Audit: Each year, the Council’s financial accounts and statements must be examined by an independent internal auditor appointed by the Town Council. Since 2015 this has been R Dixon of Public Sector Audit.
External Audit: The Council is also required to complete an Annual Governance and Accountability Return (AGAR), which includes the findings of the internal auditor, together with Governance Statements and Financial Statements. The AGAR is submitted to the independent external for examination auditor, which is appointed by the Audit Commission on a national basis. The currently external auditor is PKF Littlejohn.