Limited assurance regime

This section only applies to smaller authorities including local councils (i.e. parish and town councils, parish meetings), internal drainage boards and 'other' smaller authorities (i.e. charter trustees, port health authorities, conservation bodies, harbour boards and crematorium boards).

Smaller Authorities' Audit Appointments Ltd (SAAA) appointed auditors under the Local Audit and Accountability Act 2014, to all local government smaller authorities who are subject to the limited assurance regime, those being:

  • Local councils (including parish/town/village/community councils and parish meetings)
  • Internal drainage boards (IDBs)
  • 'Other' smaller authorities (i.e. charter trustees, port health authorities, conservation bodies, harbour boards and crematorium boards)

PKF Littlejohn LLP was appointed as external auditor by SAAA to all relevant smaller authorities in 37 contract areas for 5 years from 2017/18, as well as all IDBs and 'other' smaller authorities in England.  The contract areas serviced are Avon, Berkshire, Buckinghamshire, Cambridgeshire, Cheshire, Cornwall, Cumbria, Derbyshire, Devon, Dorset, East Sussex, Essex, Gloucestershire, Hampshire, Herefordshire, Hertfordshire, Humberside & East Riding of Yorkshire, Isle of Wight, Kent, Lancashire, Greater Manchester & Merseyside, Leicestershire, Lincolnshire, London, Norfolk, North Yorkshire, Northamptonshire, Northumberland & Tyne & Wear, Nottinghamshire, Shropshire, Somerset, South Yorkshire, Suffolk, Surrey, Warwickshire & West Midlands, West Yorkshire, Wiltshire and Worcestershire. (No smaller authorities opted out of the tender process).

Our core small body assurance (SBA) team is made up of the management team and the administrator and works on the contract all year round.  You can contact the team via: sba@pkf-littlejohn.com

There are 3 types of review procedures – exempt, basic and intermediate.

As appointed auditor, we cannot provide any accounting advice or guidance and all such queries are simply referred to proper practices, i.e. Governance and Accountability for Smaller Authorities in England (March 2018)

Please see the Useful documents and links page for helpful documents and links to external websites.

+++ For those joint committees who have requested us to carry out an independent review this year, please see the relevant information on the Joint Committees independent reviews page. +++