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 annual audit letter 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.

The inspection period would normally have to include the first 10 working days of June. However, Parliament has extended the deadline for the publication of the annual accounts. The inspection period for the Statement of Accounts for 2020/21 and 2021/22 must commence on or before the first working day of August in 2021 and 2022 respectively.

Notice is given below.

Audit of Accounts 2021-22 – public notice

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.

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.