The External Auditor's final act in respect of any financial year is to draw together conclusions from all the Auditor's work throughout the year, including his Audit of the Authority's financial statements and the PURE assessment.
In this report – the Annual Audit Letter – the Auditor reports his conclusions on the authority's accounts for the preceding financial year and his overall conclusions on the use of resources, as exemplified in the PURE assessment and other Audit work.
Please view previous Annual Audit Letters below: