Agenda item

Members received the report from representatives of Grant Thornton, external auditors; Gareth Mills (Key Audit Partner and Engagement Lead) and Thilina De Zoysa (Engagement Senior Manager). The report provided Members with an update on the external auditor’s progress in delivering their Audit Code responsibilities.  

Members were advised the audit of the 2021-22 accounts had concluded in January 2023, which was ahead of other comparable authorities. It was highlighted that the work on Value for Money was on track for a March 2023 conclusion and that this information would be circulated informally to Members on completion before being formally presented at the next meeting of the Audit and Governance Committee.

It was explained to Members that the 2022-23 accounts deadline set by national government was September 2023 and that assurance could not be given that this would be met. A November 2023 completion date was set by Grant Thornton as a realistic target. Members were signposted to Appendix A of the report which set out some of the challenges faced by local authorities across the country in meeting deadlines for the publication of audited accounts.

RESOLVED:-

1.    That the External Audit Progress report be noted; and

2.    That the Value for Money report be circulated to Members ahead of the next meeting of the Audit and Governance Committee; and

3.    That the Head of Internal Audit, Anti-Fraud and Assurance work with Governance colleagues to ensure meeting dates of the Committee in late 2023 were scheduled to compliment Grant Thornton’s report publication timetable.