Protecting the public purse

Consultation on 2015/16 work programme and scales of fees

The Audit Commission is consulting on its 2015/16 proposed work programme and scales of fees

The consultation sets out the work that auditors will undertake at principal audited bodies for 2015/16, with the associated scales of fees. The Department for Communities and Local Government (DCLG) has asked the Audit Commission to set fees for 2015/16 before the Commission’s closure on 31 March 2015.

We are proposing to reduce scale fees by a further 25 per cent from 2015/16, based on the scale fees applicable for 2014/15. We do not plan to make changes to the overall work programme. The fee reduction will apply to all principal bodies, with the exception of 15 local government bodies whose scale audit fees are already below £20,000, and of the fees for pension fund audits at local authorities.

The 25 per cent fee reduction has been achieved as a result of a recent procurement exercise to retender the work undertaken under our older contracts with audit firms, and is in addition to the 40 per cent cut in fees made by the Commission in 2012. These savings are part of the legacy the Commission will leave behind after March 2015, with the lowest total audit fees for 25 years. We will publish the final work programme and scales of fees for 2015/16 in March 2015.

The consultation does not cover small bodies subject to the limited assurance regime. Information about the audit of small bodies can be found on our dedicated small bodies webpage.

Separate documents cover the Commission’s work at local government and police bodies and at health bodies.

Now available for you to view are:

Proposed scale fees for individual audited bodies are available from the links on the left.

We hope you find this information useful and welcome your comments on our proposals. Please send comments by email by Friday 9 January 2015 to:
or by post to:
Jon Hayes, Associate Controller of Audit (Compliance)
Audit Commission
1st Floor, Fry Building, 2 Marsham Street, London, SW1P 4DF

2014/15 Supplementary fee consultation

In the context of the overall fee reductions of 25 per cent proposed from 2015/16, the Commission is also consulting on a small supplementary fee for the audit of the accounts from 2014/15, in relation to audit work now required on business rates.

Auditors are no longer required to undertake certification work for the Department of Communities and Local Government on national non-domestic rates, following the introduction in April 2013 of new arrangements for collecting and distributing business rates. In completing their work on the financial statements of applicable councils, auditors previously placed reliance on their certification work on national non-domestic rates.

The 2014/15 supplementary fee consultation closes on Friday 7 November 2014.