Audit and inspection

For audit of accounts from 2018/19, Devon County Council has opted into the arrangement that Public Sector Audit Appointments Limited (PSAA) will appoint the Council’s external auditors. More information at Notice of appointment of auditor from 2023/24. Each year the external auditor issues an auditor’s annual report summarising the key messages arising from the audit.

We also carry out internal audit with Devon Audit Partnership to ensure that statutory financial responsibilities are achieved, and to assist managers in the effective delivery of services, seeking to ensure value for money. We maintain close cooperation with the external auditor to reduce overall audit costs.

Statement of accounts

Independent audit report

The Code of Practice on Local Authority Accounting prescribes the content and general format of the statement of accounts.

Inspection of accounts

By law, we have to make our accounts available to the public for inspection for a period of 30 working days.

You have a right to inspect the council’s accounts. Electors may also ask questions about, or challenge, the accounts.

Under the Accounts and Audit Regulations 2015 regulations 9 and 15, the commencement period for the exercise of public rights to inspect the draft 2022-23 accounts and related documents, based on an account’s completion date of 31 May 2023, should include the first 10 working days of June, with inspection dates being between 1 June and 12 July 2023.

The audits of the 2020-21 and 2021-22 accounts had not been finished until October and November 2023 respectively. A variety of complex factors including those arising from audit delays impacted on the production of the 2022-23 accounts and we were therefore not in a position to commence the period for the exercise of public rights as set out above.

A more detailed explanation was provided to the Audit Committee 20 June 2023.

We published our draft 2022-23 accounts by Friday 30 June and the public had the right to inspect our accounts for 30 working days as required by Regulation 15 from Monday 3 July to Friday 11 August.

If you have any questions or comments please email devonfinanceservices-mailbox@devon.gov.uk or call 01392 383311.

The National Audit Office provides Council accounts – a guide to your rights where you will find more information.

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