Issue - meetings

Report of the Deputy Chief Executive (Resources and Transformation)/External Auditor Engagement Lead.

The Committee received a report from the Deputy Chief Executive (Resources and Transformation) on the External Audit Progress Report and Sector Update. This provided information from the Council’s external auditors on progress in delivering their responsibilities and was attached at Appendix A, and included:

·         a summary of emerging national issues and developments that may be relevant to local authority; and

·         a number of challenge questions in respect of these emerging issues which the Committee may wish to consider

Appendix A also included information in relation to:

·         2017/18 statutory audit and VFM update

·         certification of claims and returns

·         accounts audit plan 2017/18

·         update on technical and local authority matters

There had been regular meetings between Council officers and the external auditors and good progress had been made along with early testing. The Council was certainly further along the process than at this point last year.

It was confirmed that to date that the audit findings had found that nothing was required to be reported to internal audit (such as a deficiency in controls etc).

In respect of the value for money conclusions (page 17 of the agenda pack), the Committee was informed that without further investigation it would be hard to ascertain if it was the same local authorities in 2015/16 and 2016/17.

In the external auditors report in respect of the concept of proportionality (page 18 of the agenda pack), the external auditor’s commented that local authorities needed to operate within the regulations and an increase in commerciality had been noted.

In the External Auditors’ report (on page 20 of the agenda pack) there was reference to the Supply Chain Insights tool which the Council might take advantage of. The Committee was advised that this was a recent tool in which the Council was interested and was being monitored by its officers.

RESOLVED (Unanimously):

That the external auditors report be noted.