Year end & audit - councils over £25,000

For officers who want to understand how to prepare their council’s Annual Governance & Accountability Return and comply with the requirements of the audit process.

This session does NOT cover exemption from audit or the Transparency Code for smaller Authorities. We have alternative sessions for councils under £25,000 that need those topics.

This session introduces the Annual Return and the stages of the audit process, enabling you to complete all the relevant steps correctly.

Topics include:
• Closing the accounts
• Assets and borrowing
• Internal audit
• Reviewing internal control
• The Annual Return
• Electors rights
• Publication requirements

By the end of this session you will:
• Be able to identify the steps needed as part of the audit process
• Understand how to close the council’s accounts
• Understand how to complete the Annual Return
• Be able to correctly allow the exercise of electors’ rights
• Recognise the need to review internal controls

Instructions