SH072 Annual Audit Letter

audit 2003/2004 Annual Audit Letter Shildon Town Council INSIDE THIS LETTER PAGES 2 - 7 • Key messages • The purpose of this letter • Background to our audit • Objectives of our audit • Performance management • Financial aspects of corporate governance • Accounts • Audit fees • Future audit work • Status of our annual audit letter • Closing remarks PAGES 8 - 10 Appendices • Appendix 1 - Reports issues during the 2003/04 audit • Appendix 2 - Auditor’s statutory report on the best value performance plan Reference: SH072 Annual Audit Letter Date: December 2004 audit 2003/2004 ANNUAL AUDIT LETTER Key messages The purpose of this letter For the areas subject to audit we found that the This annual audit letter to members summarises council has appropriate arrangements in place. the conclusions from our 2003/04 audit. It also They are less formalised than at larger reports for members the significant issues authorities, but appear generally appropriate arising from our audit, together with our given the size and nature of the council. comments on other current issues. The council has maintained levels of internal More detail on the specific aspects of our work control during a period of major change in can be found in the separate reports and letters members and then the retirement of the town we have issued during the year. Details of these clerk. Internal audit arrangements have ...