Issue - meetings

(i)       to note that the External Auditor expected to issue an unqualified independent audit opinion for the annual accounts and the registered charities for the financial period 1 April 2018 to 31 March 2019;

(ii)      to note that the External Auditor would amend the report to reflect that Committee noted the Annual Effectiveness Reports rather than approve them; and

(iii)      to otherwise note the content of the report.

The Committee had before it a report by KPMG, External Auditor which presented their annual external audit report and summarised their audit opinions and conclusions on significant issues arising from the audit of the Council’s 2018/19 annual accounts and for registered charities.

Councillor Lumsden enquired as to whether other Local Authorities produced Committee Annual Effectiveness reports.  The External Auditor advised that there was more detail contained in the Aberdeen City Council reports than other Local Authorities.

In relation to the annual effectiveness reports, the Vice Convener advised that each Committee were asked to note the content of the reports and not to approve them. 

Councillor Duncan sought clarification in relation to collecting care income statements made on page 172 of the agenda and whether this was an area of concern or because it formed part of the requirements from Audit Scotland.  The External Auditor advised that all Local Authorities would have the information in their audit reports as it was a requirement from Audit Scotland.

The Committee resolved:-

(i)       to note that the External Auditor expected to issue an unqualified independent audit opinion for the annual accounts and the registered charities for the financial period 1 April 2018 to 31 March 2019;

(ii)      to note that the External Auditor would amend the report to reflect that Committee noted the Annual Effectiveness Reports rather than approve them; and

(iii)      to otherwise note the content of the report.