Agenda item

The Committee will receive the External Audit Progress Report and Technical Update.

The Committee received the External Audit progress report and technical update giving a high level overview of progress in the delivery of the External Auditor’s responsibilities.  The report set out in the appendix a summary of the main deliverables including report and opinions given and members noted progress against those issues.

The update report also provided details of:

·         KPMG resources including:

o   The launch of @gov – a digital magazine which examined a new theme in each edition.  The first edition focused on Transforming Government in the age of technology

o   The organisation of Chief Accountant Training Events

o   The publication of reports ‘Value of Audit – Perspectives for Government’, ‘Reimagine – Local Government’ and ‘The future of cities’

·         Technical Developments including the likely level of impact relating to:

o   The development of external auditor

o   Business Rates Retention

o   National Audit Office report on Capital Expenditure and Resourcing

o   The update of the PSAA Value for Money Tool

o   The update of the 2015/16 Code of Practice on Local Authority Accounting

o   Local Government Licensing Fees

o   The CIPFA publication on ‘Understanding the Financial Statements/

o   The National Audit Office Publications ‘Children in need of help or protection’ and ‘Discharging Older Patients from Hospitals’

o   National Audit Office activities in relation to Government Contraction and a speech made at the Institute for Government

The following matters were highlighted:

·         It was noted that audit planning had commenced for 2016/17.  A report would be submitted to the January meeting with the Audit Plan being submitted in February

·         The annual Audit Letter, as previously reported, had been issued

·         It was noted that all issues identified within the Resources section and the Technical Update were relevant to Barnsley but a key issue were the possible future devolution proposals.  Barnsley was, however, no different from any other authority

RESOLVED that the External Audit progress report, resources and technical update be noted.