Audit
Audit
Rossendale Borough Council's financial management performance and processes are subject to three different audit and inspection regimes
- internal audit throughout the year,
- public inspection of the year-end accounts and
- external audit of the year-end accounts.
All audit plans and reports are submitted to the Audit and Accounts Committee
Internal Audit
Internal audit is provided by Lancashire County Council's Internal Audit Service in order to ensure a comprehensive, professional service in the most efficient and effective way possible for a small district authority.
The Council's financial systems, processes, transactions and governance procedures are subject to regular internal audit reviews. The main financial systems are audited on an annual basis, with others being less regular or on an ad-hoc basis in line with an agreed Audit Plan which is approved by the above Committee in June each year.
Progress against the audit plan and the high-level outcomes of each investigation are also reported to each committee, along with a full report on the year in June.
External Audit
The Council’s Statement of Accounts are subject to external audit by auditors appointed by the Public Sector Audit Appointments Limited PSAA
The Council’s External Auditors are:-
Mazars LLP, 1 St Peters Square, Manchester, M3 3DE