Audit Request Templates

Two audit request templates are included below. Choose the one closest to what you want to ask and edit it. Before submitting a request to your local council (or other organisation to which the Act applies) you will need to consider three things:

1. Does your audit request relate to the latest accounts?
Make sure your request relates to the most recent published accounts. There is no point asking about accounts for previous years or anything else not relevant to the accounts. Have a clear idea of what you want to audit. Don’t ask for everything as you won’t get it. The more specific you can be the better.

2. When is the deadline for a request?
Each council/organisation has a different deadline so you will need to submit your request before then. Don’t leave it until the last minute as you need to give them notice.

3. What arrangements has the council/organisation made for making a request and accessing documents?
Some, like TfL, expect those making a request to telephone and make arrangements to visit. Others require requests to be in writing. Follow the councils instructions and make sure you write to the right person.

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Use the following template to ask about a specific item of expenditure or income within the accounts.   For example; Capital Receipts, Highways and Transport Services, Cultural and other services etc

AUDIT REQUEST TEMPLATE #1 (Use for checking a specific item in accounts)

{Enter name and address – typically chief financial officer}

Dear {Enter name}

I wish to exercise my rights to audit the council’s accounts in accordance with Section 26 of the Local Audit and Accountability Act 2014.

I wish to inspect the documents on {Insert dates}

With reference to {Enter specific item in accounts you are interested in} in the latest published accounts, I wish to inspect the following:

• Invoices [receipts] and related purchase orders that made up the expenditure [income]
• The contract under which the purchase order was made.

Please note that this list is not exhaustive. Should my initial review of the documents raise any queries I may need to request to see further documents.

Can you please confirm by {Insert date} that the documents requested will be available for inspection on the dates listed and provide me with the contact details of the person I need to see when I arrive at the council’s offices.

Yours faithfully,

Name
Address

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Many councils already publish invoice level information which will include basic invoice details like date, amount, supplier and a broad description of what the expenditure was for.  Examination of this information should help narrow your audit question.  The following template is It is

AUDIT REQUEST TEMPLATE #2 {Use for checking specific suppliers}

{Enter name and address – typically chief financial officer}

Dear {Enter name}

I wish to exercise my rights to audit the council’s accounts in accordance with Section 26 of the Local Audit and Accountability Act 2014.

I wish to inspect the documents on {Insert dates}

Please find attached a spreadsheet with a list of suppliers and invoices paid in the financial year 2015/2016 that I wish to inspect {attach list of invoices you wish to see}. These invoices have been abstracted from {enter council name} website . In addition to these invoices I wish to inspect the following documents related to each of the invoices:

• Executed contract together with any variations issued in relation to the invoices requested.
• Purchase Order together with any variations issued.
• All necessary back up calculations to demonstrate the invoice value.
• Contract monitoring reports.
• {list any other documents relevant to your request}

Please note that this list is not exhaustive. Should my initial review of the documents raise any queries I may need to request to see further documents.

Can you please confirm by {Insert date} that the documents requested will be available for inspection on the dates listed and provide me with the contact details of the person I need to see when I arrive at the council’s offices.

Yours faithfully,

Name
Address