I have been an independent (non-councillor) chair of my local district council's audit committee for nearly three years. Appointed by a cross-party member panel after an open advertisement, it has been interesting to apply a status that is neither member nor officer to help my councillor committee colleagues get assurance over the workings of the council.

I was recently asked for my views on the usefulness of council statutory (annual) accounts, as part of a Public Finance Live conference panel. Here, independently of a formal view from the council (St Albans City) were my thoughts.