Agenda item

The Committee had before it a report by the Director of Resources which provided an overview of the Council’s 2021/22 unaudited Annual Accounts, the unaudited Accounts for registered Charities where the Council were the sole Trustee and sought approval for the Annual Governance Statement.

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 2021/22;

(b)      note the Council’s unaudited Annual Accounts 2021/22;

(c)      note the unaudited Annual Accounts 2021/22 of the Council’s registered Charities;

(d)      note that following the 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 27 September 2022 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 co-Leader;

(f)       note that the Audit, Risk and Scrutiny Committee of 27 September 2022 will also receive the external auditor’s report on the annual accounts for debate and consideration and that this report would 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;

(g)      note that the Audit, Risk and Scrutiny Committee on 27 September 2022 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; and

(h)      note that the guarantee for £127k to Aberdeen Science Centre detailed in contingent liabilities in the Council’s Annual Accounts would be removed as at 30 September 2022, as the organisation had advised that it is no longer required, but would welcome support in future if there was a need.

In response to a question relating to Charitable Trusts and whether there were plans to merge the Trusts due to their reducing value, the Chief Officer – Finance advised that there had been some consolidation with the Trusts previously and that the Governance Team continued to monitor the situation.

In response to a question relating to the CIPFA Governance Mark of Excellence and how the Council compared to other Local Authorities, the Chief Officer – Governance advised that the Council first received the Mark of Excellence in 2020 and has since been re-accredited.  He explained that Aberdeen were the only Local Authority in Scotland to receive the accreditation.

The Committee resolved:-

(i)       in relation to Bus Lane Enforcement monies, to note that the Chief Officer – Finance would check the figures and amend accordingly;

(ii)      in relation to questions from a member relating to the accounts, to note that the Chief Officer – Finance would meet with the member separately to discuss the issues raised;

(iii)      to note the thanks given to all officers involved with the preparation of the annual governance statement and the accounts; and

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