Year-end and audit - income and expenditure accounts

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
• Debtors and creditors
• 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