The timing of the completion by the Local Government Audit Service of the audit of the annual financial statements of local authorities for various years may differ from local authority to local authority depending on a number of factors including in particular the date of completion by local authorities of their annual financial statements and the work programme of the audit service. The latest year in respect of which it has completed audits of all local authorities is 1997. All audits, apart from one, have been completed for the years 1998 and 1999.
Question No. 492 answered with Question No. 490.