How do I ask the external auditor to investigate a particular matter ?

Question

Matters are coming to light following the departure of key individuals, their colluders still hold control of records etc - which need forensic style examination. There will be no support from fellow councillors for this action.

Answer 1

I suggest that you start with the internal auditor, who should see all documentation. Provide him or her with specific details of your concerns, with as much evidence as you can. The external auditor sees the AGAR and the internal auditor's report.

During the audit period, there will be a period for public rights when you may raise concerns with the external auditor, but you should read the guidance notes on public rights before pursuing this option.

Comments

Just to add to the comments from DavetheClerk (with which I agree).  The external auditor will not entertain anything unless you have raised it formally with the council and given them the chance to respond.

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That was not the case when I referred my Local TC to the EA on two occasions.  I went directly to the EA re false declarations in the Annual Governance statement and the Council were advised to take greater care with their AGAR's.

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Thanks Dave - access to the internal and auditor could be a problem though .Any question to the clerk is considered as undermining the clerks role. Sorry I cant be more specific until the sorry saga ends .

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John - Unfortunately " the council " a.k.a  the inner sanctum will support the clerk - as I've found out to my cost questions are not welcomed.

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Graeme- Thanks for all your help and advice - guess it will be a battle to get the EA contact details !

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All the more reason to ask them.

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The external auditor issues an annual report after examining your AGAR. Their name should be on their report, which should have been circulated to your Cllrs and be on your PC website.  It is just a question of getting their contact details from the Internet. Your EA might well have been PKF Littlejohn  See link for an example.  If you still have issues, Direct message me & I will help.  https://www.potto.org.uk/docs/2021-22-NY0451-IS3.pdf

Answer 2

Some Internal Auditors have been accused of not doing their job thouroughly enough.  When the AGAR (Annual Governance & Return) is submitted to the External Auditor, you need to look at the the AGAR and see if the matters known to you have been declared in the Annual Governance statement as internal control system non compliances.  If not you need to decide which of Sections 1 to 9 amount to false declarations and refer those to the external auditor.