G. Smaller Authorities' Audit Appointments

The Smaller Authorities' Audit Appointments (commonly referred to as SAAA) is a sector-led limited company appointed by the government as the "specified person" to procure and appoint external auditors to smaller authorities, perform the functions set out in relevant legislation and to manage the ongoing audit contracts awarded every five years.

Their website contains the following information that local councils should be aware of:

• Audit appointments - set out by area for smaller authorities - USE THIS LINK TO VIEW

• Fees - based on bands of annual income or expenditure, whichever is the higher - USE THIS LINK TO VIEW

• The legislative framework - USE THIS LINK TO VIEW

• Public Interest Reports.  The appointed external auditor has a duty to consider whether to issue a report in the public interest when a significant matter comes to their attention which they believe the council should consider or the public should know about - USE THIS LINK TO VIEW
  

• Guidance - USE THIS LINK TO VIEW

• Frequently asked questions - USE THIS LINK TO VIEW

• Contact details - USE THIS LINK TO VIEW