Issue - meetings

Report by Head of Strategic Finance

The External Auditors, Grant Thornton UK LLP, have completed their audit of the Council’s accounts for the year to 31 March 2009.  The audited accounts incorporating the audit certificate and the external audit report for 2008 – 2009, which were previously before the Council on 27 November 2009 were before the Audit Committee for consideration.  The audit certificate contains no qualifications and the external audit report highlights key issues for the attention of Members.

Decision

Noted the audited accounts, the terms of the audit certificate and the external audit report and that the Audit Committee will monitor the action plans agreed in response to individual audit reports that have been issued during the year.

(Reference: Report by Head of Strategic Finance dated 5 November 2009, 2008 – 2009 Annual Accounts, and Report on the 2008 – 2009 Audit by Grant Thornton UK LLP dated October 2009, submitted)

Report by Head of Strategic Finance

The external auditors, Grant Thornton UK LLP, had completed their audit of the Council’s accounts for the year to 31 March 2009. The Audited Accounts and External Audit Report to Members were submitted for consideration together with the Audit Certificate which the Council were asked to note contained no qualifications. The Council formally recorded their appreciation of the work undertaken by the Head of Strategic Finance and his team.

Following the presentation of the accounts by the Head of Strategic Finance, the Chief Executive spoke about the Best Value Audit Progress report from the external auditors which she had sent to Members the previous day, and more generally about progress which had been made to improve processes within the Council over the past year.

Decision

The Council:

1) Noted the audited accounts, the terms of the audit certificate the external audit report;

2) Noted that the Audit Committee would monitor the action plans agreed in response to individual audit reports issued during the year;

3) Noted the terms of the report from the Chief Executive which set out a summary of the key findings of the best value audit report;

4) Noted that copies of the full report had been provided to members by the Chief Executive and specifically:-

a) Noted that the Council had responded positively to address the areas for improvement identified in Audit Scotland’s recent best value report and has made good progress in implementing the Improvement Plan following the appointment of the new Chief Executive.

b) Endorsed that the Chief Executive had implemented a strategy which has resulted in significant improvements in the Council’s best value arrangements and had increased the pace of change and reform to meet best value expectations.

c) Recognised that it needs to continue with the current pace of change and to ensure improvements in performance and strategic management lead to real and measurable improvement in service delivery, and noted the external auditors were satisfied that officers and Elected Members understood the scale of this challenge.

d) Noted the view of the external auditors that the Council’s prospects for future improvement is good.

e) Commended the overall assessment that the Council had made good progress and put on record its thanks to all Elected Members and officers who had worked hard throughout the year to achieve this improvement.

(Ref: Report by the Head of Strategic Finance dated 5 November 2009, 2008/2009 Annual Accounts and Audit Certificate, submitted)