180105 2003-04 Audit and Inspection Letter App

Government and Public Sector December 2004 Darlington Borough Council 2003/04 Audit and Inspection Letter The Members Darlington Borough Council Town Hall Darlington DL1 5QT 16 December 2004 Ladies and Gentlemen We are pleased to present our audit and inspection letter for 2003/04. We hope that the information contained in this report provides a useful source of reference for Members. Yours faithfully Sarah Diggle Paul Woolston Audit Commission PricewaterhouseCoopers Contents Executive summary 1 Council performance 2 Accounts 5 Governance 7 Looking forward 10 Appendix A – reports issued during the year 11 Code of Audit Practice and Statement of Responsibilities of Auditors and of Audited Bodies PricewaterhouseCoopers perform the audit in accordance with the Audit Commission’s Code of Audit Practice (the Code), which was last issued in March 2002. This is supported by the Statement of Responsibilities of Auditors and Audited Bodies (the Statement), which was last issued in April 2000. The purpose of the Statement is to assist auditors and audited bodies by explaining where the responsibilities of auditors begin and end, and what is to be expected of the audited body in certain areas. PricewaterhouseCoopers’ audit reports are prepared in the context of the Statement and in accordance with the Code. Audit and inspection letters are prepared by relationship managers and auditors and addressed to ...