Issue - meetings

Consideration was given to a report from the Assistant Director of Corporate Governance and Strategic Financial Management, which put forward the proposed Audit Strategy Memorandum for the financial year 2021/2022. The report was presented by Alistair Newall, the representative of the Council’s external auditors, Mazars.

The Committee was informed that the Audit Strategy Memorandum set out the proposed work to be undertaken by the external audit team on the 2021/2022 Statement of Final Accounts including the Value for Money Opinion which was linked to the future financial resilience of the Council.

In this regard the Committee was advised that 2021/2022 was the second audit year where Mazars would be undertaking value for money (VFM) work under the 2020 Code of Audit Practice. Their responsibility remained to be satisfied that the Council has proper arrangements in place and to report in the audit report and/or the audit completion certificate where they identified significant weaknesses in arrangements. Separately Mazars had provided commentary on the Council’s arrangements in the Auditor’s Annual Report.

Resolved:

That the Audit Strategy Memorandum for 2021/2022 be noted.