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 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 will begin on Monday 3 June and finish on Friday 12 July 2024.

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

Find out more


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