This is the fifth annual report on local government bodies’ accounts. It summarises the results of the work for 2014-15 at the following types of local government bodies (audited bodies) in Wales: Unitary authorities, Local government pension funds, Police and crime commissioners and chief constables, Fire and rescue authorities, National park authorities, Joint committees & Harbour authorities
The audits of most of the accounts highlighted that a number of amendments were required but, of greater concern, is that the number of bodies where the accounts had to be amended for material items increased once again this year. This is a worrying trend that has emerged over the last few years and brings into question the quality of accounts production and review arrangements.
