Issue - meetings

Andrew Harper, Head of Strategic Finance, introduced the report which was twofold, firstly introducing the external auditor’s audit progress and annual update, along with a summary of the external issues and financial trajectory.  Secondly, the report updated the Committee on the conclusion of the external auditor’s work on the objection to the County Council’s accounts for the financial year ended 31 March 2018.

Andrew Harper recognised the extensive work undertaken on this matter, advising that this had been formally closed on 10 April 2024 with a letter to the objector and shared with the Chair.  The report advised that no further action would be taken but did include a best practice recommendation as detailed in paragraph 1.5.  Andrew Harper concluded by advising that formal closure notices could now be issued.

The Chair expressed his relief that the objection to the accounts had now been dealt with and noted the importance of dealing with queries through the proper channels.

Avtar Sohal, Grant Thornton, thanked the Committee for their patience in relation to this matter and advised that the external auditors were looking to sign off all certificates in the coming weeks. 

Following a question from the Chair about learning lessons, Avtar Sohal explained that the main delay in resolving this objection had been caused by capacity issues within Grant Thornton.  He gave an assurance that the Council was prompt at responding to any queries or requests for information.

Further discussions followed about potentially spurious complaints and the processes that needed to be undertaken to address any queries raised. 

Robert Zara, Independent Member, drew the Committee’s attention to the reference made on page 22 in relation to preventing failure in Local Government and advice for Audit Committees.  He felt that specialist training and support may be useful to new members, recognising that the guidelines were valuable to avoid complacency.  The specialist training supplied to the Pensions Sub-Committee was discussed which was often delivered in shorter, online sessions.

Councillor Ian Shenton agreed, adding his support to the potential of specialist training.  He also noted the changes to audit practices and queried if this was a dilution of audit’s purpose.

Councillor Sarah Feeney referred to the section on Levelling-up Funds on page 26 and the key questions detailed.  She hoped that the difficult questions would be asked about risky projects.  Following a question from the Chair, she advised she was happy to take advice from officers but she, and other members, noted that they would not want to be precluded from asking challenging questions where necessary.

In relation to the training issue raised, Members were mindful of the lessons to be learned from those local authorities that had published Section 114 notices and whether specific areas of weakness had been identified. 

Officers advised that opportunities for training with the LGA were being explored with a view to providing something later in the year.

Resolved

That the Audit and Standards Committee

1)    Consider and make any comments on the attached External Auditor’s Progress Report and  ...  view the full minutes text for item 2