7 External Auditors' Annual Audit Letter 2021/22 PDF 58 KB
To consider the Annual Audit Letter of the External Auditors for 2021/22.
The Committee received a report which outlined the annual Audit Letter of the External Auditors, Grant Thornton, as attached at Appendix A to the report.
The Audit Commission’s Code of Audit Practice required auditors to prepare an annual audit letter and issue it to each body. The Committee were asked to consider its content and decide whether any executive action was required.
Virginia Rennie introduced the report and advised that the Annual Audit Letter would be presented to full Council in February. This was one of the only occasions that the external auditors would attend to present the report to all Councillors and answer any questions. Officers felt this was a good report which demonstrated what was being done across the Council to improve value for money and reiterated that the direction of travel was very positive.
The Chair highlighted that the anticipated letter was included in the appendix to the report.
Nic Vine (Strategy & Commissioning Manager, Legal and Democratic) addressed the meeting and advised that the recommendation did not make reference of the need for the Annual Audit Letter to progress to Council for ratifying. She therefore suggested that the wording of the recommendation be amended to reflect this.
The Chair agreed to the amendment and noted the statement relating to reserves on page 7 and the improvement recommendations on page 19 of the report.
The Chair felt the report was readable and interesting and having received no questions or queries from the Committee, proposed the recommendation as amended.
Resolved that the Annual Audit Letter of the External Auditors, attached at Appendix A, and endorse it to Council with any comments it has on Executive actions that it considers prudent.