Issue - meetings

To receive and consider the report of the Head of Audit and Risk.

Dawn Highton, Head of Audit and Risk presented her report which outlined the Chair of the Governance Committee responses provided to the planning enquiries made by the External Auditors, Grant Thornton as part of the 2022/23 statutory accounts.

In line with Auditing Standards and to support the Audit Planning process, the External Auditor needed to establish the risk of fraud or error. The Committee considered the questions and responses provided by the Chair of the Governance Committee which were appended to the report. Members requested that the responses be made more explicit to have a more meaningful dialogue.

Following queries, reassurances were made that high-risk fraud areas were considered within the audit plan and reviewed regularly. Fraud awareness training for members was requested.

The Committee were also advised that laws and regulations were complied with through training and regular updates on legislation change and council decisions were moderated through a two-stage process to ensure legal compliance.

Resolved – That the Governance Committee considered and approved the responses to the auditors enquiries.