23.1 Overview
The Audit Commission is responsible for appointing the Council’s general External Auditor. Their basic duties are governed by statute and include, confirming the accounts are lawfully prepared, ensuring that proper practice has been observed, and that proper arrangements have been made for securing economy, efficiency and effectiveness in its use of resources.
The Authority may also be subject to audit, inspection or investigation by other external bodies such as HM Customs and Excise, the Inland Revenue and Grant making bodies.
School’s may opt to appoint their own external auditors, but are still subject to the external audit requirements placed on the authority as a whole.
23.2 Responsibility/Accountability
23.2.1 Chief Executive (click here for all responsibilities for the Chief Executive)
Working with external auditors and advising the Council, Cabinet , Directors, and Business Unit Heads on their responsibilities in relation to external audit.
Reporting to Council the recommendations made within the External Auditor’s Annual Audit Letter and the actions being taken for their implementation.
23.2.2 Directors (click here for all responsibilities for Directors)
Giving access to external auditors at all reasonable times to premises, personnel, documents and assets which are considered necessary for their work, together with any information and explanations which they seek.
Assigning to an appropriate officer the requirement to deal with any non-financial recommendations made by the External Auditor, as advised by the Section 151 Officer.
23.2.3 Section 151 Officer (click here for all responsibilities for the Section 151 Officer)
Liaising with external auditors to enable them to undertake their duties.
Advising the External Auditor of the timetable for final accounts and ensuring that they are given reasonable access in order for them to complete their duties.
Monitoring the implementation of External Audit recommendations with regards to any financial issues.
Referring any non-financial External Audit recommendations to Directors’ Management Team for assignment to a responsible officer for action.
23.2.3 Business Unit Heads (click here for all responsibilities for Business Unit Heads)
Ensuring all documentation and systems are up to date and available for inspection.
Allow access at all reasonable times to information requested by the external auditor, including any requests that are made by Financial Services on behalf of the external auditor.
23.3 Policy
External auditors comply with their own codes of practice and guidelines. Every assistance will be provided to allow them to fulfil their roles.
The Authority’s external auditors are PricewaterhouseCoopers.
Matthew Hepenstal
PricewaterhouseCoopers
The Quay
30 Channel Way
Ocean Village
Southampton
SO14 3QG
Tel.: 023 8033 0077
Direct Line: 023 8083 5114
Fax: 023 8022 3473
E-mail: matthew.hepenstal@uk.pwc.com
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