Issue - meetings

Ms Tina James presented the report of the External Auditor on the progress to date against the 2019/20 Audit Plan.  The report also provided a summary of emerging national issues and developments of relevance to the local government sector.  It was noted that the External Auditor had completed the interim audit.  Whilst some issues were still under discussion, no significant issues had been identified from this early substantive testing and documentation of controls.

In response to questions, Mr Dossett explained that with regard to the possibility of lobbying the Government to introduce a staggered timescale for audit reporting so that not every local authority has to report by the same date, there were two issues.  Firstly, the impact of the COVID-19 virus and secondly, any changes arising from the Redmond Review of Local Authority Financial Reporting and External Audit.  It was recognised that for Officers and auditors, it was very challenging to meet the existing tight timescale.

RESOLVED:  That the External Auditor’s progress report, attached as Appendix 1 to the report of the Head of Finance, be noted.