Local Authority Accounts 2011-12

4 Dec 2012 - 9:00am

This, my second annual report on local authority accounts, summarises the results of auditors’ work for 2011-12 at the following types of authorities in Wales: Unitary authorities (including eight pension funds), Police authorities, Fire and rescue authorities and National park authorities

On the whole the quality of accounts and supporting working papers improved compared to 2010-11, although a small number of authorities still struggled to provide timely and accurate working papers to support their accounts, particularly in the area of property, plant and equipment entries and transactions.

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