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The Council appoints an independent internal auditor who reports to the council annually on the adequacy of its records, procedures, systems, internal control, regulations and risk management.  The arrangements for external audit changed with effect from 2017/18 - there is no longer a requirement for a formal external audit; however, all smaller authorities, regardless of size, must comply with proper practices, complete and approve an Annual Governance and Accountability Return, and provide for public rights.

The following documents relating to the 2018-19 audit process are now available to view:

The following Annual Returns are available for earlier years:

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