All local authorities are required by law to have an external auditor who operates under powers derived from the Local Audit and Accountability Act 2014.
The general duties of an external auditor, under the Act, are to ensure that our accounts comply with the laws that apply to them including:
- that proper practices have been observed in the preparation of the statement of accounts, and that the statement presents a true and fair view
- that the authority has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources
- to issue a Report in the Public Interest if there are significant issues related to the general duties which need bringing to the attention of the public
External auditor report in the public interest
Mazars is the City of York Council's external auditor.
Under the Local Audit and Accountability Act 2014, it's a statutory requirement of the external auditor to issue a Report in the Public Interest when ‘a significant matter comes to their notice and to bring it to the attention of the audited body and the public.’
The 2014 Act also sets out specific actions which have to be taken when a council receives a Report in the Public Interest.