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LG Audit Reports

LG Audit Reports

The Local Government Auditor is tasked with providing independent scrutiny on the Council’s financial management and performance. This includes an independent evaluation of the preparation of its Annual Financial Statement, its income and expenditure, and the appropriate and consistent application of accounting policies and principles applicable to the local government sector.

Local authorities are statutorily obliged to keep proper books of accounts and to prepare annual financial statements of their activities to 31 December each year.  These statements must be available for audit by the end of March.