NAVIGATION
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Governance and Accountability
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Statement of responsibilities of auditors and of audited small bodies The approach to the audit of local councils in Standing Guidance issued by the Audit Commission to External Auditors to small bodies on the overall scope and approach of their audit
Section
Subject Matter
Introduction
Part 1
The legal framework for local councils in England
Part 2
The Annual return and corporate governance
Part 3
Accounting guidance for local councils
Part 4
Directions for Larger Local Councils (£1 million +) and those approaching the threshold
Appendix 1
Local council services and powers
Appendix 2
Appendix 3
Appendix 4
Extracts from the Audit Commission’s Code of Audit Practice - highlighting amendments relevant to the audit approach for local councils
Appendix 5
Appendix 6
Annual return for local councils for the year ending 31 March
Appendix 7
Accounts and Audit Regulations and Guidance
Appendix 8
Local Government Investments - CLG guidance
Appendix 9
An approach to internal audit testing
Appendix 10
An executive checklist for financial year-ends
Glossary
Index
The Guide
Governance and Accountability - A Practitioners Guide 2008