Each year, the Council’s financial accounts and statements must be examined by an independent internal auditor appointed by the Council. For the year 2021/22 Council appointed Ridgewood Associates.
The Council is required to complete an Annual Governance & Accountability Return (AGAR) which includes the findings of the Internal Auditor, together with Governance Statements and Financial Statements. The AGAR is then submitted to the Council’s External Auditor, Audit Wales, for examination.
Audit Wales are appointed on behalf of the Auditor General for Wales, whose responsibility is to provide an opinion on the annual statement of accounts prepared by the Council and to satisfy himself that the body has appropriate arrangements in place to secure economy, efficiency and effectiveness in its use of resources.
Both internal and external audit reports are considered by Council and are made available for inspection and also published on the Council’s website.