External Auditor Reports

The Council's external auditor is an independent body responsible for ensuring that public money is spent economically, efficiently and effectively, to achieve high quality local services for the public. In December 2017 Grant Thornton were re-appointed (following the acceptance of a proposal from the Public Sector Audit Appointments Board) to act as the independent external auditor or watchdog on the Council's performance in key areas.

The external auditor issue various reports each year on the Council's performance and financial standing.

The external auditor issue reports on opinions on the financial statements and the value for money conclusion, which are included in the Annual Audit & Inspection Letters and the Annual Governance Reports (see links on this page)

Should you have any queries about the reports these may be addressed to either the Council's Finance Manager or direct to Grant Thornton at the addresses shown below.

Mr David Heyes
Finance Manager
Torridge District Council
Riverbank House Bideford
EX39 2QG

Direct Dial 01237 428989



Mr Andrew Davies
Audit Manager
Grant Thornton UK LLP
Hartwell House
Victoria Street
Bristol BS1 6FT

Direct Dial 01173 057844

  • Annual Audit & Inspection Letters

    These reports are produced annually and provide an overall summary of the external auditor's assessment of the Council, drawing on audit and inspection and performance assessment work.

  • Audit Findings Reports

    The audit findings reports provide a summary of the work carried out by the external auditor during the audit of accounts for the relevant year.

  • Service Inspections

    This section contains reports compiled by the external auditor relating to selective individual inspections of Torridge District Council's services.

  • Use of Resources

    The annual use of resources (URL) assessment evaluates how well councils manage and use their financial resources. The assessment focuses on the importance of having sound and strategic financial management to ensure that resources are available to support the Council's priorities and improve services, covering five themes.

  • Financial Resilience Reports

    Grant Thornton undertake a review of the Council's financial resilience and consider whether it has robust financial systems and processes in place to manage its financial risks and opportunities, and to secure a stable financial position that enables it to continue to operate for the foreseeable future.