Under powers set out in Regulation 3 of the Local Audit (Smaller Authorities) Regulations 2015, Smaller Authorities Audit Appointments Ltd (SAAA) was appointed by the Secretary of State for Communities and Local Government as "a person specified to appoint local auditors" and as the Sector Led Body (SLB) for smaller authorities. Smaller authorities are those whose gross annual income or expenditure is less than £6.5 million.
Under the Regulations, SAAA is responsible for appointing external auditors to all applicable opted-in smaller authorities, for setting the terms of appointment for limited assurance reviews and for managing the contracts with the appointed audit firms. The SAAA has appointed an external auditor for Bourton-on-the-Water Parish Council for the 5-year appointing period from 2022-23 until 2026-7. Responsibilities under the new contracts will relate to the conclusion of any outstanding work on the 2021-22 Annual Governance and Accountability Returns and the financial year beginning on 1 April 2022. The external auditors appointed to audit the accounts for smaller authorities in Gloucestershire are PKF Littlejohn LLP, 1 Westferry Circus, Canary Wharf, London E14 4HD.
Separately, each smaller authority is required to appoint its own Independent Internal Auditor. This Internal Audit takes place during the financial year which enables the Internal Auditor to complete the relevant Annual Internal Audit Report as part of the end of year exercise. For 2022-23 the Council employed an auditor appointed by Glos. Association of Parish & Town Councils, Liz Dowie (see attachment below to view full report).
The Council's Financial Regulations are also available on the attachment below - this document is reviewed annually.