ketteringbc4 Annual Audit & Inspection Letter 02-03

audit 2002/2003 Annual Audit & Inspection Letter Kettering Borough Council INSIDE THIS LETTER PAGE 2 • The purpose of this Letter • Objectives of audit and inspection PAGE 3 • Key messages PAGES 4 - 10 • Council performance • Financial aspects of corporate governance • Audit assurance work • Other work • Audit and inspection fees PAGE 11 • Future audit and inspection work • Status of our Annual Letter • Closing remarks PAGE 12 Appendix 1 • Audit and Inspection reports issued during 2002/2003 ketteringbc4 Annual Audit & Inspection Reference: Letter 02-03 - Final Authors: John Gregory, District Auditor Trevor Croote, Audit Manager Date: 30 January 2004 JG/TC/SJ audit 2002/2003 ANNUAL AUDIT & INSPECTION LETTER EXHIBIT 1 The three main elements of our audit objectives The purpose of this Letter This Letter summarises the conclusions and significant issues arising from our 2002/2003 audit and inspection programme and comments on other current issues. We have issued separate reports during the year having completed specific aspects of our programme. These reports are listed at Appendix 1 for information. Auditor’s responsibilities are summarised in the Audit Commission’s statement of key responsibilities of auditors. The responsibilities Accounts of Audit Commission inspectors are detailed in section 10 of the Local Government Act 1999. • Opinion What we say in this Letter should be viewed in ...