If you need to make a complaint about a local authority or council you should in the first instance direct your complaint to the local authority or council involved. If your complaint refers to something your council has done that you feel is unfair (that is, you have suffered as a result of inefficient management of maladministration), please contact the Local Government Ombudsman. If your complaint relates to corruption, fraud or misuse of public money at a local authority or council please contact the appointed auditor for that body.
Additional key points of contact in respect of potential areas of interest relating to local public audit are provided below.
Key points of contact
Code of Audit Practice
Queries about the Code of Audit Practice
National Audit Office – Local Audit Code and Guidance Team
LACG@nao.gsi.gov.uk
020 7798 5393
Guidance to Auditors
Queries about guidance to auditors
National Audit Office – Local Audit Code and Guidance Team
LACG@nao.gsi.gov.uk
020 7798 5393
NAO’s locally focussed Value for Money examinations
Make suggestions for thematic locally focussed Value for Money examinations
National Audit Office Local Audit Code and Guidance Team
LACG@nao.gsi.gov.uk
020 7798 5393
Management of audit contracts
Discuss a proposed or previous auditor appointment
Public Sector Audit Appointments Limited
auditorappointments@psaa.co.uk
Pass on information about a possible threat to auditor independence
Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk
Discuss issues concerning audit fees
Public Sector Audit Appointments Limited
auditorappointments@psaa.co.uk
Discuss issues relating to the Audit Commission’s past actions in relation to audit contracts
Public Sector Audit Appointments Limited
Department for Communities and Local Government
localaudit@communitites.gsi.gov.uk
Professional conduct of auditors
Complain about the professional conduct of a local auditor or the quality of audit work
- Relevant local audit firm
- Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk - The auditor’s Recognised Supervisory Body
Check a firm of accountants eligibility for appointment as a local auditor
- The auditor’s Recognised Supervisory Body
- Public Sector Audit Appointments Limited in respect of existing contracts and any other contracts let by PSAA
auditorappointments@psaa.co.uk
Information about independent assessments of the quality of a firm’s past local audits
Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk
Information about quality assurance processes for local public audit under the Local Audit and Accountability Act
Financial Reporting Council
enquiries@frc.org.uk
020 7492 2300
Information about an audit
Find out who audits a local public body
Public Sector Audit Appointments Limited
auditorappointments@psaa.co.uk
Public rights in relation to local public audit – see Council Accounts – a guide to your rights (pdf – 520KB)
National Audit Office – Local Audit Code and Guidance Team
LACG@nao.gsi.gov.uk
020 7798 5393
Audit results across England (as previously contained in the Audit Commission’s publication Auditing the Accounts)
Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk
Grant certification
Housing Benefit certification
- The local auditor
- Public Sector Audit Appointments Limited
hbcount@psaa.co.uk
Certification of any other form of claims or return
The relevant government department that is funding the grant
Counter fraud activities
Queries relating to the National Fraud Initiative
Cabinet Office
fed@cabinetoffice.gov.uk
Obtain copies of previous Audit Commission counter fraud related outputs – for example, Protecting the Public Purse reports or Changing Organisational Cultures toolkit
Audit Commission’s archived website:
www.gov.uk/government/organisations/audit-commission
Freedom of information
FOI requests about local public audits
Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk
FOI requests about the work of, or matters relating to, the Audit Commission
Department for Communities and Local Government
localaudit@communitites.gsi.gov.uk
FOI requests about the work of, or matters relating to, the National Audit Office
National Audit Office – foi@nao.gsi.gov.uk
Website – FOI requests
020 7798 7264
FOI requests about the National Fraud Initiative
Cabinet Office
fed@cabinetoffice.gov.uk
Best value inspections
Information about best value inspections
Department for Communities and Local Government
localaudit@communitites.gsi.gov.uk
Analytical tools
Value for money profiles tool
Audit fee comparator tool
Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk