Annual Audit Letter

Annual Audit Letter Brentwood Borough Council Audit 2008/09 February 2010 Contents Key messages 3 Financial statements and annual governance statement 8 Use of resources 16 Closing remarks 21 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 statutory recommendations to Members of the Council under section 11 of the Audit Commission Act 1998. Introduction 1 2008/09 was a challenging year for Brentwood Borough Council, with difficulties experienced in preparing the 2008/09 financial statements. A lack of evidence and working papers to support the financial statement led me to issue a disclaimer opinion - that is, I could not form an opinion on the financial statements. The Council also faces a challenging financial ...