Who directs the Internal Auditor

Question

Our Internal Auditor said if any Councillor had any concerns that we could approach them directly
I did and they promptly refused to answer and sent a copy of my letter to the Chair
One of my questions was if they were aware of a certain income stream which wasn’t included in the annual accounts but could have been “ netted off” I still don’t know the answer
A nearby Council has serious financial problems and a Councillor has been told by the auditor they only work under instructions of the Clerk

So how do you get an Auditor to look at a specific area, I assume it’s by passing a motion because of the extra cost involved?

Any ideas or examples would be gratefully received

Answer 1

As councillors are jointly responsible and liable for the finances of the council and agree to them before publication then any councillor is entitled to raise concerns or seek clarification with  the internal auditor. This is nothing to do with the chair as it is their duty to chair meetings not councillors. If the clerk is the RFO then answers should also be sought from them. There is nothing stopping a councillor seeking such information as it is the council not the Clerk who employ the internal auditor. The clerk advises and  facilitates the councils wishes.