Issue - meetings

(i)       to note the additional information provided in relation to the Marischal Square Development;

(ii)      to note the thanks given to all officers and Auditors involved with the annual accounts process;

(iii)      to approve the Annual Governance Statement as included in the Council’s unaudited Annual Accounts for the financial year 2016/17;

(iv)     to note the Council’s unaudited Annual Accounts 2016/17;

(v)      to note the unaudited Annual Accounts 2016/17 of the Council’s registered charities;

(vi)     to note that following this meeting the Council’s and the registered charities unaudited Annual Accounts will be finalised, signed and submitted to Audit Scotland by 30 June 2017;

(vii)     to note that as now required by statute, the Audit, Risk & Scrutiny Committee on 26 September 2017 will receive the Council’s audited Annual Accounts for consideration and approval prior to their signature by the Head of Finance, Chief Executive and Council Leader;

(viii)    to note that the Audit, Risk & Scrutiny Committee of 26 September 2017 will also receive the external auditor’s “Annual Report Members and the Controller of Audit” for debate and consideration and that this report will set out the auditor’s finding and conclusions from all audit activity undertaken during the year, highlight the significant issues arising from the audit of the annual accounts and inform Elected Members of the proposed audit opinion in advance of the accounts being certified; and

(ix)     to note that the Audit, Risk & Scrutiny Committee on 26 September 2017 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.

The Committee had before it a report by the Head of Finance, which (1) provided an overview of the Council’s 2016/17 unaudited Annual Accounts; (2) presented the Annual Governance Statement for approval; and (3) presented the unaudited Annual Accounts for the registered charities where the Council was the sole trustee.

The report recommended:

That the Committee –

(a)      approve the Annual Governance Statement as included in the Council’s unaudited Annual Accounts for the financial year 2016/17;

(b)      note the Council’s unaudited Annual Accounts 2016/17;

(c)      note the unaudited Annual Accounts 2016/17 of the Council’s registered charities;

(d)      note that following this meeting the Council’s and the registered charities unaudited Annual Accounts will be finalised, signed and submitted to Audit Scotland by 30 June 2017;

(e)      note that as now required by statute, the Audit, Risk & Scrutiny Committee on 26 September 2017 will receive the Council’s audited Annual Accounts for consideration and approval prior to their signature by the Head of Finance, Chief Executive and Council Leader;

(f)       note that the Audit, Risk & Scrutiny Committee of 26 September 2017 will also receive the external auditor’s “Annual Report Members and the Controller of Audit” for debate and consideration and that this report will set out the auditor’s finding and conclusions from all audit activity undertaken during the year, highlight the significant issues arising from the audit of the annual accounts and inform Elected Members of the proposed audit opinion in advance of the accounts being certified; and

(g)      note that the Audit, Risk & Scrutiny Committee on 26 September 2017 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.

Members asked questions in relation to the Marischal Square Development specifically around the current position with tenants for the space.

The Head of Finance thanked officers and auditors for the work undertaken in the production of the annual accounts and for those involved throughout the year.

The Committee resolved:-

(i)       to note the additional information provided in relation to the Marischal Square Development;

(ii)      to note the thanks given to all officers and Auditors involved with the annual accounts process; and

(iii)      to otherwise approve the recommendations contained in the report.