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
- Statement of accounts 2023/24
- Statement of accounts 2022/23
- Statement of accounts 2021/22
- Statement of accounts 2020/21
- Statement of accounts 2019/20
- Statement of accounts 2018/19
Independent audit report
- Auditor’s Annual Report 2022-23
- Certificate of completion of the audit 2022-23
- Pension Fund Annual Report Consistency Statement 2022-23
- Certificate of completion of the audit 2021-22
- Certificate of completion of the audit 2020-21
- Certificate of completion of the audit 2019-20
- Certificate of completion of the audit 2018-19
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 period for the exercise of public rights to inspect the unaudited accounts and related documents should include the first 10 working days of June. For the year ended 31 March 2024, the inspection period began on Monday 3 June and finished on Friday 12 July 2024.
The Accounts and Audit (Amendment) Regulations 2024 now state that the exercise of public rights should include the first 10 working days of July. This will apply to the Statement of Accounts from 2024/25 to 2027/28.
At the Authority’s Audit Committee on 30 September 2024 the external auditors, Grant Thornton UK LLP indicated that they expected to conclude their audit work and issue audit opinions on the Statement of Accounts of the Authority and its Pension Fund for 2023/24 by the end of October 2024. Further information is provided in the Audit Committee papers Agenda for Audit Committee on Monday, 30 September, 2024.
The external auditors issued unqualified audit opinions on 28 October 2024.
The National Audit Office provides Council accounts – a guide to your rights where you will find more information.
Find out more
We take accessibility seriously and recognise that some of the information presented in the files available on this page may not be fully accessible to someone using assistive technology such as a screen reader. If you need guidance or an alternative format, email devonfinanceservices-mailbox@devon.gov.uk with details of any preferred format and the assistive technology you use.
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