List of counties audited
Berkshire
Buckinghamshire
Cambridgeshire
Cheshire
Derbyshire
Devon
East Sussex
Essex
Gloucestershire
Greater Manchester
Herefordshire
Hertfordshire
Humberside and East Riding of Yorkshire
Internal Drainage Boards
Lancashire
Lincolnshire
London
Merseyside
Norfolk
North Yorkshire
Northamptonshire
Nottinghamshire
Other Scheduled Authorities
Shropshire
Somerset
South Yorkshire
Suffolk
Surrey
West Yorkshire
Wiltshire
Worcestershire