External Auditor' Reports
The external Auditor for Gateshead Council is Mazars, who replaced the Audit Commission from 2012/13. The auditor has a responsibility to review and comment upon the financial activities of the council and to provide and opinion on whether the financial statements present a fair view of the financial position, and whether they have been prepared in accordance with the appropriate regulations and professional practices. They also have a responsibility to report on whether the council has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.
Mazars LLP was reappointed in December 2017 as the council's external auditor for the period 2018/19 to 2022/23.
The Annual Audit Letter summarises the key issues arising from the work that the auditor has carried out on the council during the year.
Although it is addressed to the council, it also communicates key issues to stakeholders including local people.
The Audit Completion Report/Annual Governance Report summarises the findings from the annual audit, identifying key issues that those charged with the governance of the council should consider before the auditors issue their opinion, conclusion and certificate.
The Use of Resources Report (no longer prepared) presented the results of the annual Use of Resources assessment of the Council. The Audit Commission undertook this review as part of their responsibility to examine the economy, efficiency and effectiveness of the Council's use of resources. The report summarised the results of the assessment and also highlighted the areas for improvement based on the criteria issued by the Commission.
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