Agenda item

Work programme

Minutes:

The Committee considered its updated 12 month rolling work programme and noted that the audit of the 2020-21 accounts was still ongoing due to a variety of factors, which were set out on the Supplementary Information Sheet.  The Committee noted that many councils across the country were facing audit delays with only 1 in 10 audits having been completed by the deadline for the 2020-21 accounts. Audit completion rates across the country were significantly lower than in previous years.

 

Whilst the auditors would be continuing their work on the audit during April, it was noted that if the audit was not completed by the end of April, then it would be delayed until at least July, for the reasons stated. 

 

As such the 2020-21 audited statement of accounts, external audit findings report, and the external audit plan for 2021-22 would be marked as “Unscheduled” on the work programme, until further notice.  It was noted that the Committee had held its annual private meeting with Grant Thornton immediately prior to this meeting, at which concerns were expressed as to the ongoing delays in completing the audit of accounts.  The Committee felt that the external auditors should nevertheless submit an update on progress with the audit of the 2020-21 accounts to the 21 April 2022 meeting, setting out details of the audit work undertaken, and the work still to be done, the timescale for completion of the audit, and any impact of the delay in respect of subsequent years’ audits.

 

In relation to the Committee’s request earlier in the meeting about receiving an interim audit report on progress with the outstanding matters identified by KPMG in their follow-up reviews, particularly in relation to safeguarding, it was suggested that this should be marked as “Unscheduled” and reviewed again at the next meeting to establish a meeting at which the report could be considered once the timescales for implementing the actions were understood.

 

Accordingly, the Committee

 

RESOLVED: That the updated 12 month rolling work programme, as set out in Appendix 1 to the report submitted to the Committee and subject to the changes referred to above, and to the further action listed below, be approved.

 

Action:

Officer to action:

To mark the 2020-21 audited statement of accounts, external audit findings report, and the external audit plan for 2021-22 as “Unscheduled” on the work programme

Democratic Services & Elections Manager

To provide an update on progress with the audit of the 2020-21 accounts to the next meeting of the

Committee on 21 April 2022 meeting setting out details of the audit work undertaken, and the work still to be done, the timescale for completion of the audit, and any impact of the delay in respect of subsequent years’ audits.

Director of Resources/ Grant Thornton

To mark as “unscheduled” the interim audit report on progress with the outstanding matters identified by KPMG in their follow-up reviews, particularly in relation to safeguarding, and to review again at the next meeting to establish a meeting at which the report could be considered once the timescales for implementing the actions were understood. 

Democratic Services & Elections Manager/ Director of Resources

 

Reason:

To allow the Committee to maintain and update its work programme.

 

Supporting documents: