LA013 Annual Audit and Inspection Letter - FINAL

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audit 2003/2004 Annual Audit and Inspection Letter South Lakeland District Council INSIDE THIS LETTER PAGES 2 - 10 • Executive summary • Key messages • Council performance • Accounts and governance • Other work • Looking forwards • Closing remarks PAGES 11 - 14 Appendices • Appendix 1 - Audit and inspection reports issued • Appendix 2 - Scope of audit and inspection • Ax 3 - Audit and inspection fee Reference: LA013 Annual Audit and Inspection Letter Date: December 2004 audit 2003/2004 ANNUAL AUDIT AND INSPECTION LETTER The Council needs to continue to implement its plans for improvement and ensure that it Executive summary maximises opportunities to work with other bodies across Cumbria, and beyond, to deliver economic, efficient and effective services for the The purpose of this letter people of South Lakeland. This is our audit and inspection ‘Annual Letter’ ALMO indicative inspection for Members that incorporates the Annual Audit Letter for 2003/04, and is presented by the The Council established an Arms Length Council’s Relationship Manager and District Management Organisation (ALMO) called South Auditor. The letter summarises the conclusions Lakes Housing and delegated responsibility for and significant issues arising from our recent providing housing management and audit and inspections of the Council. maintenance services from 1 of April 2004. We have issued ...

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• Publié par: Ormya
• Nombre de lectures: 19
• Langue: English

Extrait

audit 2003 2004       Annual Audit and Inspection Letter South Lakeland District Council

I N S I D E T H I S L E T T E R

  P A G E S 2 - 1 0 •   Executive summary   •   Key messages •   Council performance •   Accounts and governance   Other work • •   Looking forwards •   Closing remarks

P A G E S 1 1 - 1 4 Appendices •   Appendix 1 - Audit and inspection reports  issued •   Appendix 2 - Scope of audit and inspection •   Appendix 3 - Audit and inspection fee                                         Reference: LA013 Annual Audit and Inspection Letter Date: December 2004  

       

 audit  2003/2004  

 

 

Executive summary The purpose of this letter This is our audit and inspection ‘Annual Letter’ for Members that incorporates the Annual Audit Letter for 2003/04, and is presented by the Council’s Relationship Manager and District Auditor. The letter summarises the conclusions and significant issues arising from our recent audit and inspections of the Council. We have issued separate reports during the year. These reports are listed at Appendix 1 for information. Appendix 2 sets out the scope of audit and inspection. Appendix 3 provides information about the fees charged.   Key messages Council performance A Comprehensive Performance Assessment (CPA) of the Council was undertaken in 2003 and categorised the Council’s overall performance as ‘weak’. We have carried out a formal progress assessment on the areas of weakness highlighted in our CPA and reported these to the Council. This work was not intended to update the CPA category. Overall we found that there has been good progress in establishing clear priorities and significant investment of effort in researching and planning improvement by the Council. A number of key developments have been made during 2004 in priority services areas and in strengthening the Council’s wider community leadership role. We have reported separately on the detailed inspection and other work which we have carried out this year. We have recommended in our report that the Council shares the findings from our review in a public meeting and uses the key findings as the basis for revising the improvement plans discussed with the Audit Commission and ODPM.   Annual Audit and Inspection Letter – Audit 2003/ 2004  

ANNUAL AUDIT AND INSPECTION LETTER  

The Council needs to continue to implement its plans for improvement and ensure that it maximises opportunities to work with other bodies across Cumbria, and beyond, to deliver economic, efficient and effective services for the people of South Lakeland. ALMO indicative inspection The Council established an Arms Length Management Organisation (ALMO) called South Lakes Housing and delegated responsibility for providing housing management and maintenance services from 1 of April 2004. In June 2004 we undertook an indicative inspection to offer a judgement on the standard of the housing service before the full ALMO inspection in January 2005. We have assessed the Council as providing a ‘fair’, one-star service   that has uncertain prospects for improvement. If the standard of the Housing Service meets Government two star criteria when it is re-inspected in early 2005, the Council will access additional capital funding to improve the condition of its homes. Waste management – progress report A waste management inspection in 2002 rated the service as ‘fair’ with uncertain prospects for improvement. As part of a simultaneous programme of inspections and reviews across all district councils and the county council, the progress that the service had made since 2002 was reviewed. Recycling rates have improved from their low base and streets are generally clean, achieving above average resident satisfaction. The costs of collection remain relatively high and changes are being made to improve efficiency and release funds towards priority issues. Challenges remain for the Council to further reduce the high levels of waste generation within the district and the need for a sustainable waste strategy for Cumbria.

South Lakeland District Council – Page 2

 audit  2003/2004  

Housing strategy The CPA report identified the need for improvement in the strategic housing function in South Lakeland and at other district Councils in Cumbria. The districts and county have worked co-operatively to address supporting people issues and homelessness. However, there had been limited progress in addressing the housing market, especially affordability and low demand. Individual councils recognised their limited ability to resolve these issues without reference to the wider housing market. The newly created Cumbria Sub-Regional Housing Group is now taking these issues forward and responding to the regional housing strategy and funding opportunities that require a more integrated approach. We encourage the Authority to provide positive support to this group and the housing officer group to ensure they develop an effective response to these issues within the overall framework of the Cumbria Strategic Partnership. Cumbria Information Hub and e-government The Information Hub project aimed at implementing shared e-government priorities across Cumbria has now been re-established and the critical weaknesses highlighted in the previous project have been acknowledged. The Council will need to continue to play its part in ensuring stronger strategic leadership, agreed project objectives and better financial control is maintained if the intended benefits are to be delivered.  Safer communities review We assessed the effectiveness of current arrangements for tackling the impact of drug use in Cumbria and found that various agencies are not delivering, in partnership, outcomes that improve the lives of local people. We have presented our analysis of the arrangements to the partners, including representatives of South Lakeland District Council in October 2004. We will be issuing a report before the end of 2004 encouraging the Council to consider how it can contribute to improved outcomes, particularly for the young people of South Lakeland.       Annual Audit and Inspection Letter – Audit 2003/ 2004  

ANNUAL AUDIT AND INSPECTION LETTER  

Financial position The Council’s financial position is currently soundly based. However, there are a number of commitments flowing through in the current financial year and into 2005/06 from 2003/04 in respect of both Revenue and Capital. The Council has been required to take action in 2004 to reduce the financial impact of the new contracts of employments awarded following the pay and grading review. In order to ensure that the Council has a balanced budget for 2005/06 a pay freeze has been introduced pending implementation of a revised pay and grading structure. Some difficult decisions may be required to ensure that resources are allocated in line with the Council's aims and objectives. It is important that the Council has a clear financial strategy and this is currently being developed in line with the requirements of the Improvement Plan. The financial strategy should aim to ensure that the Council can continue to meet local and national priorities and its statutory obligations for the foreseeable future. Accounts and other governance issues We gave an unqualified opinion on the Council’s financial statements on 17 December 2004. In our view the there is scope for the Council to review the way it prepares financial information for production of the accounts to ensure the most efficient use of resources and enables the Council to meet the new statutory timetable for preparation of the accounts. Systems of internal financial control The Council has established and updated a clear view of immediate risks during a difficult period, where interim management arrangements have been required. However, risk management remains under-developed and this can be a key contributor to clear lines of accountability and control which the Council needs to improve.

South Lakeland District Council – Page 3

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Action needed by the Council We set out here key recommendations from our work for Members attention. •   The Council should consider the findings of the CPA progress assessment in a public meeting and use the key findings as the basis for revising improvement plans. •   The Council needs to maximise the opportunities for improvement available through more effective working with partners. •   Establish clear financial and risk management strategies to ensure that the Council can continue to meet local and national priorities and its statutory obligations for the foreseeable future.   Council performance CPA and improvement In October 2003 the Council was assessed as ‘weak’ under the Comprehensive Performance Assessment (CPA) framework. The Council has identified its improvement priorities in the light of the CPA findings and is making progress as detailed below. We have completed a formal assessment of progress this year but have not sought to reclassify the CPA score at this or any other District Council in the country. In this section of the letter we comment on the progress the Council has made so far. Our assessment is intended to serve the following purposes: •   to assess to what extent the Council’s planning and delivery is effectively driving, shaping and resulting in improvement in priority areas; •   to identify achievements, progress and direction of travel in delivering improvement priorities; •   to provide independent feedback to you on your progress to date and future plans; and •   to inform planning for the 2005/06 audit and inspection programme.   Annual Audit and Inspection Letter – Audit 2003/ 2004  

ANNUAL AUDIT AND INSPECTION LETTER  

Council priorities The Council has made good progress in establishing strategic plans that more clearly set out what it is trying to achieve to meet the needs of the local community. A Community Strategy was published in May 2004 that more clearly sets out its aims and objectives towards meeting the needs of the local community. The community leadership role has been developed through improved engagement with local people and partners and providing positive support to the local strategic partnership. The Council is in the process of developing action plans for itself and with partners that will set out the results it is trying to achieve for local communities. The new corporate plan 2004/07 (approved September 2004) draws from the community strategy and identifies the same five priorities with the additional challenge of ‘delivering excellent services’ for the Council. The corporate plan has improved the prioritisation of issues in a manner consistent with the community strategy. There has been a significant investment of effort in researching and planning the improvement programme, identifying aspects of management and leadership at other organisations that could be used to strengthen its own arrangements. Individual service performance remains generally good, but the Council has struggled to generate continuous service improvement. Significant challenges still remain for the Council to equip itself for delivering sustained improvement in the future particularly in the following areas: •   effective arrangements for managing performance;  •   risk management; •   procuring goods and services; •   pay and workforce strategy with arrangements to ensure recruitment and retention of the right staff to meet future needs; •   maintaining staff commitment and morale during negotiations on revised pay and grading difficulties; and •   moving resources to enable delivery of priorities.

South Lakeland District Council – Page 4

 audit  2003/2004  

Rapid progress will need to be made in these areas for the Council to be able to deliver improvements to the quality of life for local communities. Achievements and future plans The Council has shown particular commitment to maintaining progress, despite severe capacity restrictions within its management structure. Funds have been made available to support the leadership of the Council during this time. The Council has demonstrated through the self assessment work following the CPA process to have a good awareness of its own strengths and weaknesses. This will aid the development of future plans towards achieving the aim of delivering excellent services. There is a clearer recognition of cross-cutting issues within corporate planning and the need to engage with a range of partners to achieve results. There is some joint policy development to support priority areas eg county-wide housing policies on homelessness and supporting people. The Council has provided positive support to the local strategic partnership (LSP) and has taken up an improved community leadership role with partners, the community and linking to the Cumbria Strategic Partnership. Internal communications have improved enabling staff to be better informed during a period of significant change. The communications strategy also addresses how the Council intends to keep the public informed of the Council’s plans, activities and achievements. This improved approach adds to the clarity of Council aims and priorities that staff and partners now recognise. However, significant risks still face the Council in maintaining the commitment and morale of staff during difficult negotiations. The Council recognises the urgent need to consider the adequacy of current Human Resource arrangements to deliver equality, development, recruitment and retention approaches to meet future skill needs. The potential for the integration of workforce planning across key local partners, to maximise potential capacity within the sub region and improve cost-effectiveness, has not been fully explored.

  Annual Audit and Inspection Letter – Audit 2003/ 2004  

ANNUAL AUDIT AND INSPECTION LETTER  

Other areas for improvement include: •   the consistent use and interpretation of performance information, reflecting the quality of services and resident satisfaction, is limited. An appropriate suite of local performance measures has still to be developed to provide a clearer picture of improvement and success against objectives; and •   work is continuing to develop the performance management framework to establish clear targets, that more consistently address the results or outcomes for citizens and stakeholders. Performance information In respect of your Best Value Performance Indicators (BVPIs), there has been a significant improvement in the quality of the supporting information provided by the Authority this year. This has resulted in clean opinion being given on the Best Value Performance Plan. The Council needs to ensure that this level of accuracy and supporting information is maintained through its quality control procedures.  Other performance work Waste management – progress report A waste management inspection in 2002 rated the service as ‘fair’ with uncertain prospects for improvement. As part of a simultaneous programme of inspections and reviews across all district councils and the county council, the progress that the service had made since 2002 was reviewed. Recycling rates have improved from their low base and streets are generally clean, achieving above average resident satisfaction. The costs of collection remain relatively high and changes are being made to improve efficiency and release funds towards priority issues. Challenges remain for the Council to further reduce the high levels of waste generation within the district and the need for a sustainable waste strategy for Cumbria.

South Lakeland District Council – Page 5

 audit  2003/2004  

Cumbria Information Hub As part of our programme of work to review progress on the implementation of e-government we reviewed the Cumbria Information Hub project established by the Connected Cumbria Partnership. During the course of our review the project was cancelled and a number of lessons, applicable to partnership working and project working in general, were highlighted with the local Authority partners. The Information Hub project has now been re-established and partners have expressed confidence that the critical weaknesses highlighted have been addressed. The Council will need to play its part to ensure these issues continue to be addressed through: •   stronger strategic leadership from officers and Members; •   establishing agreed project objectives and e-government policy integration; and •   better financial control and project management.  Safer communities review In September 2004 we carried out a review of the organisations and partnerships that are tackling the impact of drug use in Cumbria communities. The review assessed the effectiveness of current activities and partnership working in order to find out what influences good outcomes, what needs to improve and how resources can be deployed more cost-effectively to achieve common goals. It involved the six district councils, county council, police, probation and the four primary care trusts. They are statutory partners in the Crime and Disorder Reduction Partnerships and the Drug Action Team and, through these bodies, deliver national drug   strategies at a local level commissioning services from a range of local providers.                 Annual Audit and Inspection Letter – Audit 2003/ 2004  

ANNUAL AUDIT AND INSPECTION LETTER  

The review found that dedicated staff deliver some good individual work and local projects, but opportunities to provide better services and access joint funding are being missed, However, many of the weaknesses, inconsistencies and gaps in services are recognised and there is a strong enthusiasm for change. We concluded that: •   partnerships are not delivering consistent outcomes that improve the lives of local people; •   a lack of strategic leadership means that partners do not share a common vision or work together in a consistent and co-ordinated way; •   individual activities do not always support common goals, for example, councils are not using their mainstream activities sufficiently to support delivery of their partnerships aims;   there is no clear agreed picture of need • across the county especially in relation to women and minority ethnic groups; and •   information systems are not well integrated and not all partners are committed to sharing data and information. This makes it difficult to plan effectively and to target efforts and resources to achieve maximum impact. We have shared our analysis of the current arrangements in Cumbria with key partners, including representatives from South Lakeland District Council. We will be issuing our report shortly which we hope will provide an agenda for action and improvement within each of the responsible organisations. Housing strategy The Council has successfully met the criteria for the transfer of the management of the housing stock to the ALMO South Lakes Housing from 1 April 2004.

South Lakeland District Council – Page 6

 audit  2003/2004  

District CPA 2003 highlighted a number of common areas for housing improvement within the district Councils in Cumbria. A programme of multi-agency support was launched with an Improvement Event in June 2004 which local authorities, registered social landlords, the Lake District National Park and other stakeholders attended. An outcome of the day was a shared understanding of the key challenges facing housing in Cumbria. The main strategic issues discussed by delegates were: •   affordability; •   low demand; •   supporting people; and •   homelessness.  In the context of these strategic housing issues, delegates also discuss the operational barriers that they faced, for example: •   lack of common definitions and approaches across Cumbria on issues such as affordable housing and local need; • lack of clarity, and complexity around   planning policy;   insufficient links between housing strategy, • economic development and planning; •   insufficient partnership working; •   lack of political priority and corporate responsibility for addressing housing issues; and •   insufficient capacity and resources to respond to strategic housing challenges. The districts and county have worked co-operatively to address supporting people issues and homelessness. However, there had been limited progress in addressing the housing market, especially low demand and affordability. Individual Councils recognised their limited ability to resolve low demand or affordability without reference to the wider housing market. Recent changes in the way these issues are being tackled are promising. The newly created Cumbria Sub-Regional Housing Group is now taking these issues forward and responding to the regional housing strategy and funding opportunities that require a more integrated approach.

  Annual Audit and Inspection Letter – Audit 2003/ 2004  

ANNUAL AUDIT AND INSPECTION LETTER  

The Council has entered into an agreement with Cumbria County Council regarding the additional revenue collected on second homes. We encourage the Authority to provide positive support to these groups to ensure they develop an effective response to these issues within the overall framework of the Cumbria Strategic Partnership.  Other Audit Commission inspections ALMO indicative inspection The Council established an Arms Length Management Organisation (ALMO) called South Lakes Housing and delegated responsibility for providing housing management and maintenance services from 1 April 2004. SLH will receive a management fee of £1.8 million for 2004/05. It will also manage the Council’s £1.7 million budget for repairs and £2.3 million capital improvements budget employing approximately 140 staff. In June 2004 we undertook an indicative inspection to offer a judgement on the standard of the housing service before the full ALMO inspection in January 2005. We have assessed the Council as providing a ‘fair’, one-star service that has uncertain prospects for improvement. Our judgements are based on the evidence obtained during the indicative inspection. In our view the Council and SLH are focused on delivering improvements to the way in which the service is delivered and over the last 12 months have identified further areas for development. Customers told us that the repairs service had improved, there is a customer focused rent collection service and tenants are involved significantly in the improvement process. Consultation in the lead up to the establishment of the ALMO was good. The estates management services are good and assist in maintaining a pleasant environment in which to live. If the standard of the Housing Service meets Government criteria, the Council will access additional capital funding to improve the condition of its homes.  

South Lakeland District Council – Page 7

 audit  2003/2004  

Improving services through accessibility and user focus A programme of simultaneous inspections at the district and county councils in Cumbria is underway to assess the effectiveness of the approach taken by councils, individually, and also through partnership working to provide services that are accessible and focussed on the meeting the needs of users. The inspection reports are due to be published in December 2004.       Accounts and governance Audit of 2003/04 accounts We have given an unqualified opinion on the Council’s accounts. The Statement of Accounts for 2004/05 will have to be produced by 31 July 2005, one month earlier than 2003/04. In our view there is scope for the Council to review the way it prepares financial information for production of the accounts to ensure the most efficient use of resources and enables the Council to meet the new timetable. Matters arising from the final accounts audit The published accounts are an essential means by which the Council reports its stewardship of the public funds at its disposal and its financial performance in the use of those resources. Members approved the Council’s annual accounts in August 2004. In last year’s Annual Audit and Inspection Letter we emphasised that timeliness in producing the accounts will become increasingly important over the next few years as the deadline for completion of the accounts is brought forward in line with the Government’s requirement. Whilst the accounts have been prepared to meet the requirements this year, the deadlines will become increasingly more difficult to achieve and will require early planning and thoughtful scheduling of key meetings next year.

  Annual Audit and Inspection Letter – Audit 2003/ 2004  

ANNUAL AUDIT AND INSPECTION LETTER  

Report to those with responsibility for governance in the Council We are required by professional standards to report to those charged with governance (in this case the General Purposes Committee certain matters before we give an opinion on the financial statements. We have reported in our SAS 610 report that there are a number of changes that have been agreed with the acting Chief Finance Officer in aggregate and these changes are not material. There are areas of non-compliance with the Statement of Recommended Practice, in particular completeness and format of disclosure in the accounts. It is an essential part of evidencing the corporate governance of the Council that appropriate disclosures are made. The creation of the ALMO on 1 April 2004, introduces additional complexities for the production of the 2004/05 Statement of Accounts, not least the requirement for group accounts. The additional requirements will necessitate careful planning and co-operation between the Finance staff of both the Council and the ALMO. The accounts production and audit timetables of the Council and the ALMO should be synchronised to ensure the Council is able to produce draft accounts for 31 July deadline and obtain audit closure by 31 October 2005. Financial standing The Council has been able to maintain what it considers to be a minimum working balance on the General Fund of approximately £1 million for 2004. At 31 March 2004 the balance was £1 million (£1.03 m illion 2003) which represents 6.2 per cent (6.7 per cent 2003) of the net cost of services. The General Fund balance is supplemented by a range of earmarked and contingency reserves amounting to a further £3.04 million (£2.34 million 2003) which equal a further 19 per cent of the net cost of services. A number of changes to employee terms and conditions of employment were made during the year. Current difficulties associated with the pay and grading review including the cost of future implementation of any subsequent pay scheme may impact upon the level of balances further and it will be necessary for the Council to continue to manage this risk carefully.

South Lakeland District Council – Page 8

 audit  2003/2004  

Capital programme Capital expenditure for 2003/04 was under spent by approximately £1.5 million. However, with respect to the Capital Programme a recent report by the Interim Finance Director has indicated that the current Capital Programme is not sustainable in the longer-term and therefore a more modest programme is being developed for future years. Reserves are therefore likely to be under further pressure in coming years for both revenue and capital commitments and some difficult decisions lie ahead in ensuring that resources are allocated in line with the Council's aims and objectives. It is important that the Council has a clear financial strategy and this is currently being developed in line with the requirements of the Improvement Plan. The financial strategy should aim to ensure that the Council can continue to meet local and national priorities and its statutory obligations for the foreseeable future. Systems of internal financial control We have not identified any significant weaknesses in the overall control. Internal Audit The services of Deloitte Touche Audit have been used during 2003/04 as the Council’s internal auditors. We have reviewed the work of Internal Audit and have no issues to raise with Members. Risk management Risk management remains under-developed and is not yet fully defined and embedded within the Council’s day to day management processes. However, the Council has established and updated a clear view of immediate risks following the suspension of key members of staff and appropriate interim management arrangements have been established.          

  Annual Audit and Inspection Letter – Audit 2003/ 2004  

ANNUAL AUDIT AND INSPECTION LETTER  

Risk management can be a key contributor to strong corporate governance of the Council and can be used to establish clear lines of accountability and control. Following the development of the risk management strategy the Council will need to ensure that it is used effectively and integrated with performance management arrangements.   Standards of financial conduct and the prevention and detection of fraud and corruption We have not identified any significant weaknesses in your arrangements to prevent and detect fraud and corruption and note that a new Fraud and Corruption Strategy was adopted in June 2004. The Council needs to ensure that this strategy becomes embedded within the culture of the organisation. Legality of transactions We have not identified any significant weaknesses in the Council’s framework for ensuring the legality of its significant financial transactions.   Other work Additional voluntary work There was no work undertaken during the year under section 35. Grant claims Over recent years the number of claims requiring audit certification has grown and audit fees have risen in line with this growth. In accordance with Strategic Regulation, the Audit Commission has adopted a more risk-based approach to the certification of grant claims. With effect from 2003/04 the smaller claims have not been subject to audit or have received a lighter touch. The approach to larger claims has been determined by risk and the adequacy of the Council’s control environment.

South Lakeland District Council – Page 9

 

 audit  2003/2004  

The Council’s arrangements for managing and quality assuring grant claims submitted for audit are of a consistently good standard.     Looking forwards Future audit and inspection work We have an agreed plan for 2004/05 and we have reported in this letter those aspects that have already been completed. The remaining elements of that plan, including our audit of the 2004/05 accounts, will be reported in next year’s Annual Letter. We will seek to ensure, wherever possible, that our work relates to the improvement priorities of the Council when planning our programme of work for 2005/06. We will seek to reconsider, with you, your improvement priorities in the light of the CPA assessment and your own analysis, and develop an agreed programme by 31 March 2005. Revision to the Code of Audit Practice The Audit Commission has consulted on a revised Code of Audit Practice for application to the audit of the 2005/06 accounts. The new Code, which will be laid before Parliament in January 2005, is designed to secure: •   a more streamlined audit, which is proportionate to risk and targeted on areas where auditors have most to contribute to improvement; •   a stronger emphasis on value for money, focussing on corporate performance and financial management arrangements (rather than individual services and functions); and • better and clearer reporting of the results of   audits. Further details will be provided in the Audit and Inspection Plan 2005/06.

  Annual Audit and Inspection Letter – Audit 2003/ 2004  

ANNUAL AUDIT AND INSPECTION LETTER  

Closing remarks This letter has been   discussed and agreed with the acting Chief Finance Officer and Acting Chief Executive. A copy of the letter will be presented at the General Purposes Committee in January 2005. The Council has taken a positive and constructive approach to our audit and inspection I would like to take this opportunity to express my appreciation for the Council’s assistance and co-operation. Availability of this letter This letter will be published on the Audit Commission’s website at www.audit-commission.gov.uk , and also on the Council’s website.

 

 

Fiona Daley District Auditor 16 December 2004   Status of our reports to the Council Our Annual Audit and Inspection Letter is prepared in the context of the Statement of Responsibilities of Auditors and Audited Bodies issued by the Audit Commission. Annual Audit and Inspection Letters are prepared by relationship managers and appointed auditors and addressed to Members and officers. They are prepared for the sole use of the audited and inspected body, and no responsibility is taken by the Audit Commission or its appointed auditors to any Member or officer in their individual capacity, or to any third party.       .

South Lakeland District Council – Page 10

  Annual Audit and Inspection Letter – Audit 2003/ 2004  

         

South Lakeland District Council – Page 11

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  Audit and inspection reports issued Report Date issued E-government: Informatio n Hub report June 2004 Audit Plan (Final version) July 2004 Waste Management – Assessment of Progress Report September 2004 SAS 610 Report and Audit Opinion November 2004 Final Accounts Memorandum December 2004 Cumbria Safer Communities – Reducing the Impact of Drug Use December 2004 Improving Services through Accessibility and User Focus Inspection December 2004 Report BVPP Audit Opinion December 2004 CPA – Progress Assessment Report December 2004

APPENDICES  

A P P E N D I X 1