Manchester City Council

The Council & democracy Annual Audit Letters

Audit Letter 2011/12

The Annual Audit Letter summarises the key issues arising from the work that our auditors, Grant Thornton, have carried out during their 2011/12 audit. The letter is published here and on the Audit Commission's website at  As a local authority we are responsible for ensuring that proper arrangements are in place for the conduct of our business and that public money is safeguarded and properly accounted for.  In their letter, Grant Thornton have considered how the Council is fulfilling these responsibilities.

Grant Thornton, as the Council's external auditors, are responsible for planning and carrying out an audit that meets the requirements of the Audit Commission's Code of Audit Practice.  Under the Code, they are required to review and report on:

  • The Council's Accounts
  • The Council's arrangements for securing economy, efficiency and effectiveness
  • How the Council ensures Value for Money is achieved
  • The accuracy of grant claims and returns to various government departments and other agencies.

The letter summarises the significant matters arising from these areas of work and highlights the key areas for action.  Annual Audit Letters from previous years are also available for information.  

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