Decision details

(i)       to consider the Council’s unaudited Annual Accounts 2022/23;

(ii)       to approve the Annual Governance Statement as included in the Council’s unaudited Annual Accounts for the financial year 2022/23;

(iii)      to consider the unaudited Annual Accounts 2022/23 of the Council’s registered charities;

(iv)      to note that following this meeting the Council’s and the registered charities unaudited Annual Accounts will be finalised, signed, and submitted to the Council’s external auditors, Audit Scotland;

(v)      to note that Audit Scotland has now stated that they will not have completed their audit in line with the Council’s early close timeline, presented in December 2022 and therefore a special Audit, Risk & Scrutiny Committee has been arranged on 20 July 2023 to allow for the approval of the audited Annual Accounts;

(vi)      to note that the Audit, Risk and Scrutiny Committee of 20 July 2023 will receive the external auditor’s report on the annual accounts for consideration and that this report will set out the auditor’s findings and conclusions, highlight any significant issues arising from the audit of the annual accounts and inform Councillors of the proposed audit opinion in advance of the accounts being certified;

(vii)     to note that the Audit, Risk and Scrutiny Committee on 20 July 2023 will also receive the Council’s audited 2022/23 Annual Accounts for consideration and approval prior to their signature by the Chief Officer - Finance, Chief Executive and the Council co-Leaders;

(viii)    to note that the Audit, Risk and Scrutiny Committee on 20 July 2023 will also receive the audited Annual Accounts for the registered charities for consideration and approval prior to their signature along with the associated external auditor’s report;

(ix)      to note that officers will continue to work with Audit Scotland to identify how the Councils’ ‘early close’ timeline can be achieved for external audit work in future years of the appointment; and

(x)      to note that the Chief Officer – Finance would provide an explanation to  any detailed questions that the members may have via email, with any follow up questions being responded to during consideration of the Audited Annual Accounts at the Special meeting of the Committee on 20 July 2023.