Issue - meetings

to note the content of the report and the attached External Audit Annual Audit Plan for the 2023/24 audit.

The Committee had before it a report by the External Auditor which presented the Committee with External Audit’s Annual Audit Plan for the 2023/24 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 question relating to the risks associated with the financial sustainability of Council services, the External Audit Director advised that financial sustainability is  an audit risk that has been identified and is one that is experienced by all local authorities.   Evidence of robust financial planning in the medium and long term would be sought as an area of assurance to mitigate this risk.  The Chief Officer – Finance advised that the Council had Financial Sustainability as a corporate risk where a range of measures in place to mitigate the risks.

The Committee resolved:-

to note the content of the report and the attached External Audit Annual Audit Plan for the 2023/24 audit.