Local Government Audit

Whether you are a local authority, audit firm or an organisation with an oversight or regulatory role in relation to local audit, our team can help.

With many local authorities on the brink of bankruptcy and wide-ranging reforms proposed to the “broken local audit system”, we are in the midst of an increasingly difficult time for those working within that system. 

Our team have worked for a number of bodies responsible for overseeing local government audit, as well as audit firms responsible for the audit of local authority accounts. We also advise local authorities on complex issues regarding their functions, duties and powers, often on cutting-edge issues that have not been considered before.

Our significant experience working for a wide range of actors in local audit allows us to see the issues from every side and provide organisations with strategic advice throughout this difficult time.

How we can help

We advise on the full range of local government law issues that are considered by local auditors, including objections, statutory powers, finance, governance and value for money arrangements.
We are also highly experienced in advising a range of organisations on systemic changes to the local government audit system, including changes to legislation and new codes.

Our extensive local government audit experience includes
  • Representing an audit firm in high-profile declaratory proceedings in the High Court, relating to a local authority’s recording and expenditure of a specific category of revenue.
  • Advising audit firms in respect of objections raised by local electors to local authority accounts, including objections regarding statutory undertakings, local authority procurement procedures and the national procurement framework, and compulsory purchase orders. This work includes:
      • Advising on the eligibility criteria for objections;
      • Advising on whether audit firms should apply to the court for a declaration that an item of account is contrary to law, issue public interest reports or take any other actions;
      • Ensuring that auditors’ processes for considering objections comply with the necessary public law requirements due to the statutory and quasi-judicial function auditors are carrying out when considering objections;
      • Drafting both provisional views and final statements of reasons setting out the auditors’ decision on objections.
  • Advising auditors on complying with the introduction of the statutory deadlines to publish audited accounts.
  • Assisting Public Sector Audit Appointments in its role as appointing person for local government bodies for audits, by undertaking ad-hoc reviews of draft responses to objections, written recommendations and public interest reports prepared by local auditors to identify any likely areas of challenge.
Meet our team