Agenda and draft minutes

None were received.

To receive declarations of the existence and nature of any private interests, both disclosable pecuniary and any other registrable interests, in any matter to be considered or being considered.

No declarations of interest were received.

Councillor Eyles noted that he was recording the meeting for personal use.

To sign the minutes AGc/01/06/22 to AGc/10/06/22 of the meeting of this Committee held on Thursday, 9^th June 2022, as a correct record of those proceedings.

Proposed by Councillor Patterson

Seconded by Councillor Connell

andRESOLVED that the minutes of the Accounts and Governance Committee Meeting, AGc/01/06/22 to AGc/10/06/22, held on Thursday, 9^th June 2022, be confirmed by the Chair as a correct record of those proceedings.

To consider the report DoR60/22 of the Interim Director of Resources, which sets out the audited accounts for 2020/21, the Annual Governance Statement, the Letter of Representation and the ISA260 Audit Findings Report from the External Auditor, Grant Thornton.

RECOMMENDED that:

a) The External Auditor’s Audit Findings Report 2020/21 (Appendix 1) is noted by the Accounts and Governance Committee; further that

b) The Letter of Representation (Appendix 2) is approved and that the Chair is authorised to sign on behalf of the Council; further that

c) The Annual Governance Statement (Appendix 3) is approved; and that

d) The audited accounts (Appendix 4) are approved and that the Chair is authorised to sign on behalf of the Council.

Please note that Appendices 1 to 4, as referenced in the report, will be sent ‘to follow’.

Members considered the report DoR60/22 of the Interim Director of Resources, which set out: the Grant Thornton - External Auditors Audit Findings Report 2020/21, the Letter of Representation, the Annual Governance Statement, and the audited accounts for 2020/21.

The Interim Director of Resources, noted that the appendices had minor revisions due to changes received from the auditors.

Gareth Kelly representing the external auditors, Grant Thornton, introduced the audit findings report for 2020/21; the audit having commenced in January 2022. The auditor noted his satisfaction with the annual governance statement and narrative report which was in compliance with the code in the post-audit changes. It was noted that the work of the auditors was substantially complete. It was anticipated that an unmodified opinion would be issued related to material uncertainty on valuations as raised by the valuers; not as a qualification, but as a disclosure.

The auditor noted that in terms of the overall Value for Money (VFM) conclusion, that it was very positive; with respect to the Council’s ability to properly arrange economic efficiency in its use of resources. He further drew attention to the significant risk areas where there are high level estimations i.e. land, property, pension liabilities. The auditor noted that no major issues were found, apart from a weakness in the management controls and the level of supporting documentation when journals are posted, both highlighted in the auditor’s report and accepted by management. The auditor also highlighted the capacity of the finance team to respond to audit queries on a timely basis as something that the Council needed to refine; noting the difficulty in the recruitment of finance officers to the Council.

The Interim of Director of Resources noted that the audit findings were completed a day earlier than the previous year and that very few local authorities managed to complete their audits on time in large part due to capacity issues during the audit on both sides. This was confirmed by the auditor.

Proposed by Councillor Patterson

Seconded by Councillor Connell

andRESOLVED that:

a) The External Auditor’s Audit Finding Report 2020/21 be noted by the Committee; further that

b) The Letter of Representation be approved and the Chair authorised to sign on behalf of the Council; further that

c) The Annual Governance Statement be approved; and that

d) The audited accounts be approved and the Chair authorised to sign on behalf of the Council.

To consider the report DoR61/22 of the Interim Director of Resources, which sets out the work programme for the Accounts and Governance Committee.

RECOMMENDED that the Accounts and Governance Committee approves the work programme as set out at Appendix 1.

Members considered the report DoR61/22 of the Interim Director of Resources, which sets out the work programme of the Accounts and Governance Committee for 2022/23.

Proposed by Councillor Connell

Seconded by Councillor Greenwood      

andRESOLVED that the work programme set out in Appendix 1 of the report be approved.

There were no urgent items of business.

To confirm the date of the next scheduled meeting of the Accounts and Governance Committee on Thursday, 8th September 2022 at 6:45PM.

The date of the next scheduled meeting of the Accounts and Governance Committee was confirmed as Thursday, 8^th September 2022.