Audit

8 articles

G. Smaller Authorities' Audit Appointments

The Smaller Authorities' Audit Appointments (commonly referred to as SAAA) is a sector-led limited…

a. Why do local councils need audits?

A local council has a range of statutory powers including the authority to raise money through the…

b. Internal audit

Local councils must undertake an internal audit to evaluate the effectiveness of its system of inte…

c. External audit

Local councils are subject to a "light touch" system of external audit, referred to as a "limited a…

d. Annual Governance and Accountability Return (AGAR)

Annual Governance and Accountability Return (AGAR) is the principal means by which your council is…

e. Transparency Codes

Transparency gives local people the tools and information they need to hold local public bodies int…

f. The practitioner's guide to proper practices

The Joint Panel on Accountability and Governance (JPAG) is responsible for issuing proper practices…

h. Preparing for internal audit

Throughout the calendar year your clerk should be following your council's policies and procedures…