KBC01 Annual Audit Letter 01-02

audit 2001/2002 Annual Audit Letter Kettering Borough Council INSIDE THIS LETTER PAGE 2 • The purpose of this Letter • Audit objectives PAGES 3 - 4 • Key messages PAGES 4 - 5 • Comprehensive Performance Assessment PAGES 6 - 14 • Accounts • Financial aspects of corporate governance • Performance management PAGES 14 - 15 • Next year • Closing remarks • Reports issued during the audit PAGES 16 - 17 Appendix 1 • Auditor s Statutory Report on the Best Value Performance Plan KBC01 Annual Audit Letter 01-02 - Final Reference: Date: 23 December 2002 JG/JH Kettering Borough Councilaudit 2001/2002 Accounts The purpose of this Letter • Opinion This Annual Audit Letter summarises for Members the more important matters arising from our Financial aspects of corporate audit for 2001/2002 and comments on other current issues. We have produced separate governance reports during the year on completion of specific • Legality of financial transactions aspects of our work which have been discussed in • Financial standing detail with officers. The reports are listed at the end of this Letter for Members information. • Systems of internal financial control The Audit Commission has circulated to all • Standards of financial conduct, and the audited bodies a statement which summarises prevention and detection of fraud and the key responsibilities of auditors. Our audit has corruption been conducted in accordance with the ...