Annual audit letters
The National Audit Office’s Code of Audit Practice requires auditors to prepare an annual audit letter and issue it to each audited body.
The annual audit letter summarises key findings from across the range of the auditor’s work and responsibilities under statute and the Code. It covers the work carried out by the auditors since the previous letter was issued. It should provide a clear, readily understandable commentary on the results of the auditor’s work and highlight any issues that the auditor wishes to draw to the attention of the public.
To find an annual audit letter for a local government or police body from 2015/16 to 2017/18 please use our Find a principal local government or police body search function.
Annual audit letters for years before 2014/15 were published by the Audit Commission and are available here.
Public interest reports
The appointed auditor is required to consider whether to issue a report in the public interest on any significant matter coming to his or her notice in the course of an audit, and to bring it to the attention of the audited body and the public.
The following public interest reports for principal local government bodies have been published after 1 April 2015:
Public interest reports published before 1 April 2015 were published by the Audit Commission and are available here.
PSAA reports annually on the results of auditors’ work at councils, police bodies, fire and rescue authorities and other local government bodies. These reports are available here.