This is a report on the exercise of the Local Government Auditor’s functions in the year to 31 March 2019. These functions cover the audit of 15 2017-18 local government body accounts (which include the 11 councils) as well as the audit and assessment of the councils’ performance improvement responsibilities for 2018-19. 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.