KE012 Annual Audit and Inspection Letter Final

audit 2003/2004 Annual Audit and Inspection Letter Kettering Borough Council INSIDE THIS LETTER PAGES 2 – 10 • Executive summary • Key messages • Council performance • Accounts and governance • Other work • Looking forwards • Closing remarks PAGES 11 – 14 Appendices • Appendix 1 - Audit and inspection reports issued • Appendix 2 - Scope of audit and inspection• Appendix 3 - Audit and inspection fees Reference: KE012 Annual Audit and Inspection Letter (Final) Date: December 2004 audit 2003/2004 ANNUAL AUDIT AND INSPECTION LETTER The accounts We have given your accounts an unqualified Executive summary audit opinion but issued a report to members of the council’s Monitoring and Audit Committee on The purpose of this letter 23 November 2004 in respect of a technical accountancy issue that in our view did not This is our audit and inspection ‘Annual Letter’ comply with proper accounting practices. for Members which incorporates the Annual Audit Letter for 2003/04, and is presented by Financial position the Council’s Relationship Manager and District Auditor. The letter summarises the conclusions The council’s revenue spending for 2003/04 was and significant issues arising from our recent in line with the budget and performance audit and inspections of the council. continues to be good in 2004/05. Revenue reserves are slightly below target as a result of We have issued ...