Agenda item

Members were provided with a presentation regarding Informing the Audit Risk Assessment.

The key points were noted as follows:

·      The purpose of the report was to contribute towards the effective two-way communication between Barnsley Metropolitan Borough Council's External Auditors and the Audit and Governance Committee.

·       The report covered key areas of the auditor risk assessment where the auditors were required to make inquiries of the Audit and Governance Committee under auditing standards.

·       The report included a series of questions on each of these areas and the response External Audit had received from Barnsley Metropolitan Borough Council’s management.

·       The Audit and Governance Committee should consider whether these responses were consistent with its understanding.

RESOLVED that the report be noted.