28 October 2008
xxxx Section 40(3)(a)(i)
Direct line
0844 798 3118
Direct fax
0844 798 6281
Email
complaints@audit-
commission.gov.uk
Dear
xxxx Section 40(3)(a)(i),
WHISTLEBLOWING DISCLOSURE MADE TO THE AUDIT COMMISSION
I refer to the confidential disclosure that you made to the Audit Commission on Friday 24
October 2008 via its telephone hotline. You have informed me that you
xxxx Section 40(3)(a)(i)
I have recorded your disclosure and allocated you a reference of
A151 that enables your
disclosure to be discussed in confidence. You should quote this reference in all future
correspondence or telephone communication with us. You have agreed that you can be
contacted on the following telephone number –
xxxx Section 40(3)(a)(i) and at your home address.
The Commission is a prescribed person for receiving disclosures under the Act. It is our policy
to refer disclosures to the appointed auditor for the body concerned. In this instance, it is Robert
Davies. I have forwarded details of your concerns to Mr Davies along with your contact details.
Appointed auditors are required to undertake an external audit in accordance with statutory and
professional requirements. Their main focus is on the annual accounts prepared by the audited
body and the adequacy of the arrangements which the body has put in place for the use of
resources. In this context the auditor will consider the information which you have provided and
determine whether to undertake further audit work or make further enquiries or not. The auditor
will normally inform you of any further detailed audit work they intend to undertake and seek to
give you a general indication of the outcome of any specific work.
However, in providing feedback to you, the auditor must have regard to the provisions of
Section 49 of the Audit Commission Act 1998 which places restrictions on the information that
can be divulged.
Audit Commission, Westward House, Lime Kiln Close, Stoke Gifford, Bristol, BS34 8SR
T 0844 798 6757
F 0844 798 4100 www.audit-commission.gov.uk
2
You should also be aware that neither the Commission nor its appointed auditors have powers
to discipline local authority officers or are able to bring criminal prosecutions against such
individuals. Disciplinary action can only be taken by management and/or any relevant
professional bodies. Allegations of criminality are usually investigated by the police and can
ultimately only be decided by the courts.
Yours sincerely,
Dan Allbon
Complaints Unit Officer