Hart District Council- 2002-03 Annual Audit Letter

Hart District CouncilPrepared by: Dave Buxton & David DobbsAnnual Audit Letter to Members 2002/03 Draft: 30 October 2003Final: 19 November 2003Central & North West London Mental Health NHS TrustKey Financial Systems & Financial Governance ReportHart District CouncilAnnual Audit LetterCONTENTS1. Introduction2. Summary3. Accounts4. Financial aspects of corporategovernance5. Performance management6. The 2003-04 Audit Hart District CouncilAnnual Audit Letter1. INTRODUCTIONThe Audit Commission has recently aligned its audit year withaudited bodies’ financial years so that the year now starts in Aprilrather than November as in the past. This meant that we haveprepared one audit plan for the 17-month period from November2002 to March 2004. This annual audit letter therefore summarisesthe work that we have carried out to date in respect of the 2002/03element of that longer-term plan.The audit was conducted in accordance with the AuditCommission’s Code of Audit Practice ("the Code") and this year’saudit plan, agreed by the Staff & General Purposes Committee on 29May 2003. Our responsibilities and those of the Authority itself aredescribed in more detail in the Audit Commission’s document"Statement of Responsibilities of Auditors and Audited Bodies", acopy of which has been sent to the Authority.Broadly we carry out work in three main areas: auditing theaccounts; reviewing the financial aspects of corporate governance;and reviewing aspects ...