Issue - meetings

The External Auditor submits a report to the Audit and Risk Committee. Under the National Audit Officer (NAO) Code of Audit Practice (‘the Code’), External Auditors are required to consider whether the Authority has put in place proper arrangements to secure economy, efficiency and effectiveness in its use of resources, and the Auditors report in more detail on the Authority’s overall arrangements, as well as key recommendations on any significant weaknesses in arrangements identified during the audit.

The Committee is recommended to note the report.

The External Auditor submitted a report to the Audit and Risk Committee. Under the National Audit Office (NAO) Code of Audit Practice (‘the Code’), External Auditors were required to consider whether the Authority had put in place proper arrangements to secure economy, efficiency and effectiveness in its use of resources, and the Auditors reported in more detail on the Authority’s overall arrangements, as well as key recommendations on any significant weaknesses in arrangements identified during the audit.

Grant Patterson, External Auditor, presented the report which was the first brought under the new value for money arrangements:

·         It was noted that there had been delays in completing audits nationally and locally.

·         The report identified five potential recommendations which management have accepted. It was noted this was not unusual for a large and complex Council. However, there was no significant weaknesses identified.

·         It was recognised that the review had not identified any significant weaknesses in the Authority’s VFM arrangements as a result of responding to the COVID-19 pandemic.

·         It was noted the Redmond Review had recommended that going forward this report should go to Full Council. Moving forward it was expected that legislation would be made to support the recommendation.

The Chair noted that the improvements required were minor and achievable by the Council. The Chair thanked the External Auditor and the Finance Team and noted the report.

RESOLVED:

1.    That the Audit and Risk Committee note the report.