Internal Audit

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Internal Audit and Counter Fraud is an in-house team that supports the County Council to:

promote effective governance
achieve value for money
reduce risks to the public purse
fight fraud

The Role of Internal Audit

The Internal Audit team carries out independent appraisals of the County Council’s systems under the direction of the Chief Operating Officer. Under law we must review the accounting, financial and other operations of the County Council and report upon the effectiveness of our systems and internal controls to:

safeguard the Council’s assets
ensure that our records are reliable
promote the effective and efficient use of Council resources
ensure that Council policies are being followed

Internal Audit Services

Our remit and responsibility are set out in the Internal Audit Charter. [137.2 KB] [pdf]We provide proactive advice and support on risk, governance and internal control matters, particularly in relation to major projects and change programmes. To achieve this, we have the right of access to any Council records and assets. This right is set out in the Council’s Financial Regulations.

As well as having extensive experience of auditing County Council departments and establishments, we also have extensive experience in providing internal audit support to non-maintained schools and colleges and other public bodies.

Our scope covers all East Sussex County Council operations and departments. This includes County Hall and other offices as well as schools, colleges and social care establishments. We review our main accounting system, the way we spend the Council's money, our income procedures and the way we look after our assets.

Each year we produce a risk-based internal audit plan, following an analysis of Council priorities and consultation with senior officers. This sets out all the areas we intend to cover and includes the provision of advice and a contingency for unexpected work or investigations. The plan is agreed by the Audit Committee on an annual basis.

Counter Fraud

The Internal Audit and Counter Fraud team also has a responsibility for fighting fraud.

Internal Audit and Counter Fraud is committed to the principles of the Council's Counter-Fraud and Corruption Strategy [373.2 KB] [docx] and will respond to your concerns about any matter related to the County Council's activities or services fairly and independently.

For details on how to report any concerns see our page on telling us about fraud or corruption.

External Audit

External Audit is an annual independent examination designed to form an opinion on the state of the County Council's financial management and its published annual accounts.

The external auditors provide assurance to residents and Councillors that the Council's finances are soundly managed, and the annual accounts present a true and fair view of the Council's income and expenditure assets.

All local authorities are legally obliged to submit their accounts for audit every year.

Our external audit is carried out by Grant Thornton

The public have a right to inspect, question, and challenge the County Council's accounts.

For further information on how you can do this, see the Public Sector Audit Appointments website, or contact our external auditor.

Further Details