Dear Sir or Madam,

What instructions has the Audit Commission given District Auditors
in relation to data loss by Council's that they are appointed to
audit by the Audit Commission... specifically this request relates
to:

a) data shredding of complaints files by Council's according to
policy's that might or might not have been adopted by a Council
(and not in accordance with common practice);

b) loss of reports and/or data shredding relating to completed
investigations by the Local Government Ombudsman (that the Local
Government identifies were the subject of an inquiry and that have
not been closed, remedy's and recommendation's not met);

Loss of complaint files by Council's appears to be a reasonably
common occurrence. Please provide any guidance provided to District
Auditor's identifying that loss of these records is acceptable, and
what steps District Auditors are expected to follow when it is
identified.

Yours faithfully,

Stuart Hardwicke Carruthers

Dear Mr Hardwicke Carruthers

Thank you for your request for information that was received 14 September.
Your request has been allocated the reference RFI 901.

In your request, you ask the Audit Commission to provide you with the
instructions that the Audit Commission has given District Auditors in
relation to data loss by councils that are appointed by the Audit
Commission.

The Audit Commission has not given such instructions to District Auditors
and therefore the Audit Commission does not hold the information that you
have requested.

Document retention will be determined by councils' policies and
procedures. The Audit Commission has published a Statement of
Responsibilities of Auditors and of Audited Bodies, which supports the
Code of Audit Practice. This clarifies the respective responsibilities of
audited bodies and auditors. Paragraph 36 of the Statement states that:

In reviewing the audited body's arrangements for its use of resources, it
is not part of auditors' functions to question the merits of the policies
of the audited body, but auditors may examine the arrangements by which
policy decisions are reached and consider the effects of the
implementation of policy. It is the responsibility of the audited body to
decide whether and how to implement any recommendations made by auditors
and, in making any recommendations, auditors should avoid any perception
that they have any role in the decision making arrangements of the audited
body.

The full statement can be accessed on our website at
[1]http://www.audit-commission.gov.uk/about...

I can confirm that the Audit Commission has not withheld any information.
However if you are unhappy with what has been provided, you can raise a
complaint under the Audit Commission's Access to Information Complaints
Procedure, please find a copy attached.

Regards

Leah

Leah Sparks

Senior Manager, Audit Regulation

Audit Policy and Practice

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