Issue - meetings

(i)       to note that the Chief Officer – Finance would reconsider the wording within Appendix A, page 149, 3^rd bullet point to bring better clarity around the meaning of the statement;

(ii)      to note that the Chief Officer – Finance would consider whether it was possible to breakdown the risks to separate Brexit and Covid-19 risks within Appendix A;

(iii)      to approve the Annual Governance Statement as included in the Council’s unaudited Annual Accounts for the financial year 2020/21;

(iv)     to note the Council’s unaudited Annual Accounts 2020/21;

(v)      to note the unaudited Annual Accounts 2020/21 of the Council’s registered charities;

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

(vii)     to note that the Audit, Risk and Scrutiny Committee on 30 June 2021 would receive the Council’s audited Annual Accounts for consideration and approval prior to their signature by the Chief Officer - Finance, Chief Executive and a Council Leader;

(viii)    to note that the Audit, Risk and Scrutiny Committee on 30 June 2021 would also receive the external auditor’s report on the annual accounts for debate and consideration and that this report will set out the auditor’s findings and conclusions, 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

(iv)     to note that the Audit, Risk and Scrutiny Committee on 30 June 2021 would 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 Director of Resources which (1) provided an overview of the Council’s 2020/21 unaudited accounts; (2) sought approval of the Annual Governance Statement; and (3) presented the unaudited Annual Accounts for those 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 2020/21;

(b)      note the Council’s unaudited Annual Accounts 2020/21;

(c)      note the unaudited Annual Accounts 2020/21 of the Council’s registered charities;

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

(e)      note that the Audit, Risk and Scrutiny Committee on 30 June 2021 would receive the Council’s audited Annual Accounts for consideration and approval prior to their signature by the Chief Officer - Finance, Chief Executive and a Council Leader;

(f)       note that the Audit, Risk and Scrutiny Committee on 30 June 2021 would also receive the external auditor’s report on the annual accounts for debate and consideration and that this report will set out the auditor’s findings and conclusions, 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 and Scrutiny Committee on 30 June 2021 would 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 resolved:-

(i)       to note that the Chief Officer – Finance would reconsider the wording within Appendix A, page 149, 3^rd bullet point to bring better clarity around the meaning of the statement;

(ii)      to note that the Chief Officer – Finance would consider whether it was possible to breakdown the risks to separate Brexit and Covid-19 risks within Appendix A; and

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