Department of Housing, Local Government and Heritage
Published on 1 December 2018
Last updated on 3 November 2021
Local authorities are legally required
to keep proper books of accounts and to prepare annual financial statements of their activities to 31 December each year.
These statements are to be ready for audit by the following 31 March.
View all the local authority audit reports since 2012.
View all the value for money reports.
View the yearly overviews of the Work of the Local Government Audit Service.
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