Issue - meetings

The External Auditor submitted the Audit Plan for the year ending 31 March 2014 which set out the External Audit approach, the risks, significant and other, associated with the plan.  The External Auditor provided a summary of the interim audit work undertaken, adding that there was nothing significant to bring to Members’ attention.  It was noted that in accordance with accounting codes of practice, the External Auditor would be carrying out a Value for Money exercise, the criteria and focus of which was explained.

In response to a query from Councillor M Pope concerning “de-cluttering the accounts” and making them easier to understand, the External Auditor explained how the accounts would be “de-cluttered” and how this would add value.  She assured Members that this would not affect strategic aims.  

In response to a query from Councillor R Sharma, the External Auditor confirmed that that there had been no fraudulent transactions identified and that good controls were in place. 

In response to a query from Councillor M Pope regarding work undertaken by the External Auditor remotely and “in situ”, the External Auditor explained that the majority of the work was undertaken on site but this depended on what was being audited.  The External Auditor stated that in January 2014, housing benefits was audited with auditors spending three weeks at the Council’s offices.

Members received the External Audit Plan.

RESOLVED -  that the External Audit Plan be received.