Agenda and minutes

Apologies for absence were submitted on behalf of Councillors D Cope, M Cook & H Williams with the following substitutions authorised in accordance with council procedure rule 10:

Councillor L Mullaney for Councillor Hodgkins.

To confirm the minutes of the previous meeting.

It was moved by Councillor Fleming, seconded by Councillor P Williams and

RESOLVED – the minutes of the meeting held on 25 August 2021 be confirmed as a correct record.

To receive verbally from members any disclosures which they are required to make in accordance with the Council’s code of conduct or in pursuance of Section 106 of the Local Government Finance Act 1992. This is in addition to the need for such disclosure to be also given when the relevant matter is reached on the agenda.

No interests were declared.

Report of the external auditor issued following completion of audit procedures for the year ended 31 March 2020.

The external auditors presented the report following completion of the audit procedures for the year ended 31 March 2020.

After a question by members, the external auditors confirmed that the final report would not come back to the meeting in January 2022, but the next meeting date after that which was 20 April 2022.

It was moved by Councillor Walker seconded by Councillor Fleming and

                        RESOLVED – the report be noted.

Report from the external auditor to presenting the final audit conclusion for 2019/20.

Members were updated on the report from the external auditor who presented the final audit conclusion for 2019/20.

It was moved by Councillor Ladkin and seconded by Councillor Williams and

                        RESOLVED – the report be noted.

Letter from the external auditor in relation to the 2020/21 audit.

It was confirmed by the external auditors that the draft statement of accounts for the year ended 31 March 20201 had not yet been completed due to rescheduling of the audit delivery timing. The Council had therefore not yet been able to publish the audited 2020/21 final statement of accounts in line with the deadline of 30 September 2021.

It was moved by Councillor P Williams seconded by Councillor Fleming and

                        RESOLVED – the report be noted.

Report of the external auditor setting out the approach and scope for the 2020/21 audit.

Members were updated on the report which set out the approach and scope for the external audit for 2020/2021.

The external auditor confirmed the report summarised their initial assessment of the key risks that had driven the development of the audit and outlined the strategy in response to those risks.

A member asked a question around the risks identified of fraud in revenue recognition in relation to COVID-19 grants.  The external auditors confirmed that this had been due to the significant amount of COVID-19 grant funding coming in to the council and the number of transactions going through agency relationships passing the money on to third parties.

Another question was raised by members around the change in risk or focus around valuation and impairment of properties including council dwellings and the risks identified.

It was confirmed that the council accounted for certain classes of property, plant and equipment at valuation. Council dwellings had also been subject to a degree of estimation and the external auditors had worked through an annual rolling programme. They confirmed that the leisure centre and the crescent had been valued annually as a key risk to the organisation and these rental figures went up and down each year.  They also confirmed that the commercial properties were looked at every year with only a proportion of the dwellings being looked at annually.

It was moved by Councillor P Williams, seconded by Councillor Fleming and

RESOLVED – the report be noted.

Report of the internal auditor to update on progress in relation to audit work.

This report had provided members with an update on progress in delivering the internal audit plan.

It was moved by Councillor Walker, seconded by Councillor Fleming and

                        RESOLVED – the report be noted.