The annual report and accounts set out our overall financial position, detailing the financial transactions relating to our activities for the last financial year. The financial statements are prepared in accordance with the CIPFA Code of Practice on Local Authority Accounting. The statement of accounts is independently audited and certified by Grant Thornton, who produces an annual audit letter.

In addition to the annual accounts, we produce a summary written in "plain English" to highlight key areas of spending and available cash balances held at the end of each year.

Statement and Summary of accounts

The annual statement and summary of accounts are listed as follows:

Financial Period	Statement of Accounts	Summary of Accounts
2016/17	Annual Accounts 2016-17	Summary of Accounts 2016-17
2015/16	Annual Accounts 2015-16	Summary of Accounts 2015-16
2014/15	Annual Accounts 2014-15	Summary of Accounts 2014-15
2013/14	Annual Accounts 2013-14	Summary of Accounts 2013-14
2012/13	Annual Accounts 2012-13	Summary of Accounts 2012-13
2011/12	Annual Accounts 2011-12	Summary of Accounts 2011-12
2010/11	Annual Accounts 2010-11	Summary of Accounts 2010-11
2009/10	Annual Accounts 2009-10	Summary of Accounts 2009-10

Under Section 8(2) of the Local Audit and Accountability Act 2014, the Council must publish a notice relating to the appointment of its local auditor.

For audits of accounts from 1 April 2018, 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. Mid Devon District Council opted into this arrangement.

On 14 December 2017, the PSAA board approved the appointment of Grant Thornton (UK) LLP to audit the accounts of Mid Devon District Council for a period of five years, covering the accounts from 1 April 2018 to 31 March 2023. This appointment is made under Regulation 13 of the Local Audit (Appointing Person) Regulations 2015.

Supplementary documents

The current and previous two years of supplementary documents are listed below:

2017-18:

• Notice of Public Rights 2017-18

2016-17:

• Annual Governance Statement 2016-17
• Auditor's Signed Opinion 2017
• Notice of Public Rights 2016-17
• Audit Findings 2016-17

2015-16:

• Annual Governance Statement 2015-16
• Auditor's Signed Opinion 2016
• Letter of Representation 2015-16
• Notice of Conclusion of Audit 2015-16
• Notice of Public Rights 2015-16
• Performance Against Target 2015-16

2014-15:

• Annual Governance Statement 2014-15
• Auditor's Signed Certificate 2014-15
• Auditor's Signed Opinion 2015
• Auditor's Signed Opinion covering letter 2015

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