2008-2009 - Annual Audit Letter - Bassetlaw DC v1.1

Annual Audit Letter Bassetlaw District Council Audit 2008/09 December 2009 Contents Key messages 3 Financial statements and annual governance statement 6 Value for money and use of resources 9 Managing performance and organisational assessment 12 Closing remarks 14 Appendix 1 – Use of resources key findings and conclusions 15 Status of our reports The Statement of Responsibilities of Auditors and Audited Bodies issued by the Audit Commission explains the respective responsibilities of auditors and of the audited body. Reports prepared by appointed auditors are addressed to non-executive directors/ members or officers. They are prepared for the sole use of the audited body. Auditors accept no responsibility to: • any director/member or officer in their individual capacity; or • any third party. Key messages Key messages This report summarises the findings from our 2008/09 audit. It includes messages arising from the audit of your financial statements and the results of the work I have undertaken to assess your arrangements to secure value for money in your use of resources. It also includes a summary of the Audit Commission's organisational assessment of the Council. Audit Opinion 1 I reported to the Council in September a delay in the completion of my audit. After resolving satisfactorily the outstanding issues regarding the accounting treatment of capital expenditure on Council Houses and the valuation of your leisure centres, ...