This is a report on the exercise of the Local Government Auditor’s functions in the year to 31 March 2017. These functions cover the audit of 20 2015-16 local government body accounts (which include the 11 councils) as well as the audit and assessment of the councils’ performance improvement responsibilities for 2016-17. The report comments on a range of topics arising from her audit work.
It highlights areas of strength and areas for improvement within local councils. The Local Government Auditor has also considered several important issues that may affect the councils in the near future. Both councillors and officers should consider this report and review how their council is preparing for the issues highlighted.