Independent report

Local authority financial reporting and external audit: independent review

Independent review by Sir Tony Redmond into the effectiveness of external audit and transparency of financial reporting in local authorities.

• From: Ministry of Housing, Communities & Local Government (2018 to 2021)
• Published: 8 September 2020

Applies to England

Documents

Independent review into the oversight of local audit and the transparency of local authority financial reporting

PDF, 1000 KB, 85 pages

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Annex 1: What are auditors required to do?

PDF, 195 KB, 4 pages

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Annex 2: Roles and duties of statutory officers

PDF, 138 KB, 2 pages

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Annex 3: Functions of the Office of Local Audit Regulation

PDF, 127 KB, 3 pages

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Annex 4a: Illustrative simplified financial statement - district council

PDF, 412 KB, 11 pages

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Annex 4b: Illustrative simplified financial statement - fire and rescue authority

PDF, 262 KB, 7 pages

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Annex 4c: Illustrative simplified financial statement - police and crime commissioner

PDF, 245 KB, 7 pages

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Annex 4d: Illustrative simplified financial statement - unitary authority

PDF, 357 KB, 13 pages

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Annex 5: Potential impact of recommendations made by other reviews of audit

PDF, 116 KB, 7 pages

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Annex 6: Approach of other state auditors to performance audit

PDF, 198 KB, 4 pages

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Annex 7: Terms of reference

PDF, 94.5 KB, 3 pages

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Annex 8: Call for views respondents

PDF, 138 KB, 2 pages

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Details

This independent review, led by Sir Tony Redmond at the invitation of the Ministry of Housing, Communities and Local Government, considered the effectiveness of external audit and transparency of financial reporting in local authorities.

The final report makes a number of recommendations in relation to:

• external audit regulation
• smaller authorities audit regulation
• financial resilience of local authorities
• transparency of financial reporting

Alongside the report, we have published a number of annexes intended to further inform the reader.

The government’s response to the review was published on 17 December 2020

Published 8 September 2020