Havant BC - Annual Audit Letter 2003 - FINAL

Annual Audit Letter to Members 2002/03 Annual Audit Letter to Members 2002/03 Contents Section Page 1 Introduction 1 2 Financial Aspects of Corporate Governance 4 3 Audit of the accounts 9 4 Performance management 11 5 Audit Plan 2002/04 & 2004/05 14 Statement of Responsibilities of Auditors and Audited Bodies Our audit letters and reports are prepared in the context of the Statement of Responsibilities of Auditors and Audited Bodies, issued by the Audit Commission. Reports prepared by appointed auditors and addressed to Members or Officers are prepared for the sole use of the audited body, and no responsibility is taken by auditors to any Member or Officer in their individual capacity, or to any third party. December 2003 Annual Audit Letter to Members 2002/03 1 1. Introduction 1.1 The purpose of this report As the Council’s appointed auditors, we are required, under the Audit Commission’s Code of Audit Practice (the Code), to issue an annual Audit Letter to Members on completion of each year’s audit. The purpose of the Audit Letter is to demonstrate that the audit objectives of the Code have been addressed and to summarise issues of significance arising from our work. The Audit Letter is structured in line with the Code and describes our work in ...