DE007 Annual Audit and Inspection Letter Published final.d.

2004 Annual Audi t and I nspect on Let t er Devon County Council INSIDE THIS LETTER PAGES 2 - 12 • Executive summary • Key messages • Council performance • Accounts and governance • Other work • Looking forwards • Closing remarks PAGES 13 - 16 Appendices • Appendix 1 - Reports issued during 2003/04 • Ax 2 – Scope of audit and inspection • Appendix 3 - Audit and inspection fees Reference: DE007 Annual Audit and Inspection Letter Date: January 2005 i 2004 ANNUAL AUDIT AND INSPECTION LETTER There is scope for improvement in some areas of procurement. In particular, the council has made Executive summary only limited progress in aggregating high volume, low-value purchases. There are also weaknesses in the letting and of management of The purpose of this letter some low-value contracts. This is our audit and inspection ‘Annual Letter’ Waste management for members which incorporates the Annual Audit Letter for 2003/04, and is presented by The overall conclusion from our inspection is the council’s Relationship Manager and District that the council provides a ‘good’ service with Auditor. The letter summarises the conclusions ‘excellent’ prospects of improvement. While the and significant issues arising from our recent service has a number of strengths the greatest audit and inspections of the council. potential for improvement is through improved We have issued separate ...