Issue - meetings

This report provides information about the external audit plan for the 2021/22 accounts.

The Director of Resources introduced a report which provided information about the external audit plan for the 2021/22 accounts. The Council’s external auditor, Mazars LLP, provided an Audit Strategy Memorandum for the financial accounts for the year ending 31 March 2022. The purpose of this document was to summarise the audit approach, highlight significant audit risks and areas of key judgements and provide the committee with the details of the audit team. The external auditor requested that the Memorandum be brought to Members’ attention.

The audit scope, approach and timeline was set out at Appendix 1 of the report. It could be seen from this that the intention was for the audit to be completed in time for a report on the outcome to be presented to the November meeting of this Committee

It was moved by Councillor Garry Purdy, seconded by Councillor Steve Flitter and

RESOLVED (Unanimously)

1.  That the External Audit Strategy Memorandum for the year ending 31 March 2022 be noted.

2.  That Council be requested to approve a supplementary revenue estimate of £6,002 for 2022/23 in respect of the additional audit fee for work on the 2021/22 financial statements, to be financed from the General Reserve.

The Chairman declared the motion CARRIED.