Issue - meetings

to note the content of the report and the attached External Audit Annual report for 2022-23 audit.

The Committee had before it a report by the External Auditor which presented the Committee with External Audit’s Annual Audit Report on the 2022/23 audit.

The report recommended:-

That the Committee review, discuss and comment on the issues raised within the report and the attached appendix.

In response to a comment relating to how scrutiny could be improved, the External Audit Director advised that the theme was the same as in the Best Value report at article 9 above.  It was noted that members discussed issues outwith Council and Committee meetings which required to be captured in future reports.

It was noted that this report is the External Auditor’s Report on the 2022/23 audit and, as such, it captures the judgements and conclusions reached on all audit activity in the year. It therefore summarises the findings reported in the separate detailed Best Value management report considered at article 9 above.

It was noted that the full terms of reference for this committee had not been reported on during the reporting period and that there was an opportunity to review these to ensure the committee were discharging its function effectively in the future and that this would be done by using the Governance Reference Group to look at the framework ahead of the Scheme of Governance report to Council in July.

The Committee resolved:-

to note the content of the report and the attached External Audit Annual report for 2022-23 audit.