Issue - meetings

The Committee considered a report from Grant Thornton’s representative, Avtar Sohal. He explained that this was an annual report, compiled of a series of questions asked of management designed to obtain an understanding of management processes and the Council’s oversight of a number of areas.

Avtar Sohal explained that the management responses received, attached at Appendix A, seemed reasonable and there was nothing that presented a specific audit risk or that would appear to uncover any further work.

Following a question from the Chair, Andrew Harper advised that his team were responsible for compiling the management response and any changes would originate through them.  He advised that there had been no changes as yet and all responses had been received on time.

In response to an additional question from the Chair, Andrew Harper went on to explain that the starting point for this work was to review past risk assessments and remove any that were no longer relevant.  He would also be able to advise on those risks removed from last year as a record was kept of any changes.

In addition, Avtar Sohal explained that any changes would be included in the final findings report.  He also assured the Committee that this was a high-level view and in line with expectations.

Resolved

The Audit and Standards Committee

1)    Considered the Audit Risk Assessment for 2023/24, attached at Appendix A; and

Note that the Executive Director for Resources will update this assessment, if any further information becomes available between this Committee and the draft 2023/24 Statement of Accounts being issued, with any changes being reported to the next meeting of the Committee.