External Auditor's Reports

Under Section 8(2) of the Local Audit and Accountability Act 2014, Gateshead Council must publish a notice relating to the appointment of its Local Auditor. Public Sector Audit Appointments Limited (PSAA) is responsible for appointing an auditor to principal local government and police bodies that have chosen to opt into its national auditor appointment arrangements. Gateshead Council opted into this arrangement.

The PSAA appointed Mazars LLP, in December 2022, to audit the accounts of Gateshead Council for a period of five years, for the accounts from 2023/24 to 2027/28. This appointment is made under regulation 13 of the Local Audit (Appointing Persons) Regulations 2015. View information relating to the appointment process.   

The external auditor has a responsibility to review and comment upon the financial activities of the council and to provide and opinion on whether the financial statements present a fair view of the financial position, and whether they have been prepared in accordance with the appropriate regulations and professional practices. They also have a responsibility to report on whether the council has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.

The Annual Audit Letter summarises the key issues arising from the work that the auditor has carried out on the council during the year.

Although it is addressed to the council, it also communicates key issues to stakeholders including local people.

Audited

Notice of conclusion of audit 2022-23 (PDF, 80 KB)(opens new window)

Audit certificate 2022-23 (PDF, 78 KB)(opens new window)

Auditors Annual Report Combined 2021-22 and 2022-23 (PDF, 670 KB)(opens new window)

Audit Certificate 2021-22 (PDF, 250 KB)(opens new window)

Auditors Annual Report 2021 (PDF, 387 KB)(opens new window)

Notice of conclusion of Audit 2019-20 (PDF, 73 KB)(opens new window)

Audit Certificate 2019-20 (PDF, 104 KB)(opens new window)

Annual Audit Letter 2019-2020 (PDF, 581 KB)(opens new window)

Annual Audit Letter 2018-2019 (PDF, 765 KB)(opens new window)

Annual Audit Letter 2017-2018 (PDF, 857 KB)(opens new window)

Annual Audit Letter 2016-2017 (PDF, 334 KB)(opens new window)

Annual Audit Letter 2015-2016 (PDF, 752 KB)(opens new window)

Annual Audit Letter 2014-2015 (PDF, 731 KB)(opens new window)

Annual Audit Letter 2013-2014 (PDF, 746 KB)(opens new window)

Annual Audit Letter 2012-2013 (PDF, 6 MB)(opens new window)

Annual Audit Letter 2011-2012 (PDF, 23 KB)(opens new window)

Annual Audit Letter 2010-2011 (PDF, 562 KB)(opens new window)

Annual Audit Letter 2009-2010 (PDF, 241 KB)(opens new window)

Annual Audit Letter 2008-2009 (PDF, 240 KB)(opens new window)

Annual Audit Letter 2007-2008 (PDF, 277 KB)(opens new window)

Annual Audit and Inspection Letter 2006-2007 (PDF, 126 KB)(opens new window)

Annual Audit and Inspection Letter 2005-2006 (PDF, 131 KB)(opens new window)

Annual Audit and Inspection Letter 2004-2005 (PDF, 193 KB)(opens new window)

Annual Audit and Inspection Letter 2003-2004 (PDF, 188 KB)(opens new window)

The Audit Completion Report/Annual Governance Report summarises the findings from the annual audit, identifying key issues that those charged with the governance of the council should consider before the auditors issue their opinion, conclusion and certificate.

Audit Completion Report 2019-20 (PDF, 1 MB)(opens new window)

Audit Completion Report 2018-19 (PDF, 1 MB)(opens new window)

Audit Completion Report 2017-18 (PDF, 1 MB)(opens new window)

Audit Completion Report 2016-17 (PDF, 599 KB)(opens new window)

Audit Completion Report 2015-16 (PDF, 815 KB)(opens new window)

Audit Completion Report 2014-15 (PDF, 945 KB)(opens new window)

Audit Completion Report 2013-14 (PDF, 745 KB)(opens new window)

Audit Completion Report 2012-13 (PDF, 587 KB)(opens new window)

Annual Governance Report 2011-12 (PDF, 346 KB)(opens new window)

Annual Governance Report 2010-11 (PDF, 633 KB)(opens new window)

Annual Governance Report 2009-10 (PDF, 264 KB)(opens new window)

Annual Governance Report 2008-09 (PDF, 313 KB)(opens new window)

Annual Governance Report 2007-08 (PDF, 240 KB)(opens new window)

Annual Governance Report 2006-07 (PDF, 117 KB)(opens new window)

Annual Governance Report 2005-06 (PDF, 160 KB)(opens new window)

The Use of Resources Report (no longer prepared) presented the results of the annual Use of Resources assessment of the Council. The Audit Commission undertook this review as part of their responsibility to examine the economy, efficiency and effectiveness of the Council's use of resources. The report summarised the results of the assessment and also highlighted the areas for improvement based on the criteria issued by the Commission.

Use of Resources 2008-09 (PDF, 277 KB)(opens new window)

Use of Resources 2007-08 (PDF, 287 KB)(opens new window)

Use of Resources 2006-07 (PDF, 136 KB)(opens new window)

Use of Resources 2005-06 (PDF, 14 KB)(opens new window)