Issue - meetings

Members considered the Auditor’s Annual Report, which presented to those charged with governance, the work undertaken by Mazar’s (the Council’s External Auditor) for the year ended 31 March 2021.

The External Auditor introduced the report and provided Members with brief context as to the reports purpose, highlighting the key headlines as follows:

·         There was an unqualified audit opinion on the 2020/21 Statement of Accounts.

·         No significant weaknesses in Value for Money arrangements had been identified and no recommendations had arisen from the work done.

·         No questions or objections had been received by the Auditors under the Local Government and Accountability Act 2014, in respect of the Council’s financial statements

Members were advised that the report confirmed the information given at the most recent meeting of the Committee, in that Mazars had given an unqualified audit opinion in November 2021, and there were no further points to bring to the Committee’s attention.

The wider responsibilities of complying with HM Government’s accounts reporting requirements, and the obligatory aspects to submitting information was also highlighted to the Committee.  The Value for Money for arrangements were assessed looking at three key points:

·         Financial Stability;

·         Governance, and;

·         Improving efficiency and effectiveness.

Section 3 of the report provided further commentary. In concluding his presentation, the External Auditor re-iterated no significant weaknesses had been identified through the work and there were no arising recommendations for the Council to address.

Debate ensued and in response to concerns regarding the delay in issuing certification of completion, External Audit advised that its issuing was a procedural matter, and as such the auditing of the accounts was considered completed. Members were advised that no local authorities had had their certificates issued, noting that the delay had arisen due to instructions having not been received from the National Audit Office confirming the requirements, in relation to the Council’s whole of government accounts.

Additional context was provided by the Section 151 Officer who indicated to-date West Lindsey had not received the whole of government account return. Notification had been received in February indicating its arrival was imminent, but this had not materialised to-date.

In responding to further comments, the External Auditor gave further assurance that this was a similar situation nationwide, with the only impact being that the certification for 2021/22 could not be issued until certification for 2020/21 had been received. However, the Auditor had no concerns arising from the Audit work.

Having been moved and seconded on being put to the vote it was unanimously

RESOLVED that the content of this report be accepted