[PDF document] South Norfolk Council Audit 2002 03

audit 2002/2003 Communication concerning financial statements to those charged with governance South Norfolk District Council INSIDE THIS REPORT PAGE 2 Summary Report • Introduction • Background • Auditor’s report • Unadjusted misstatements • Material weaknesses in accounting and internal control systems • Qualitative aspects of accounting practices and financial reporting • Matters required by other auditing standards to be reported to those charged with governance • Other matters • Next steps • Independence and objectivity PAGE 8 Appendix 1 • Draft auditor’s report Reference: SNDC SAS610 ReportDate: November 2003 audit 2002/2003 SUMMARY REPORT Introduction The Council is responsible for the preparation of financial statements that present fairly its financial position as at 31 March 2003 and its income and expenditure in the year then ended We are responsible for undertaking an audit and reporting whether in our opinion the Council’s financial statements do present fairly its financial position and income and expenditure. The Council is responsible for the preparation of a Statement of Internal Control in accordance with the provisions of the Code of Practice on Local Authority Financial Accounting in the United Kingdom: a Statement of Recommended Practice. We are required to report where we become aware in the course of our audit of inconsistencies with the disclosures made by the Council. ...