Issue - meetings

Report of Grant Thornton.

Hanisha Solanki, Grant Thornton, presented the report on the Audit Plan. In response to a question from the Committee, it was confirmed that ‘Property, Plant and Equipment is not complete’, as set out on page 9 of the report, was identified as a significant risk from an audit perspective, and testing would be undertaken to ensure that this risk was not in fact the case. Officers confirmed that the Council was doing everything possible to ensure that this was not a risk and that assets were properly stated. In response to a question regarding the group audit scope and risk assessment, it was confirmed that the NLWA was a stand-alone authority and would therefore not form part of the Council’s Group Accounts.

In response to a request from the Committee, the Section 151 Officer advised that the Audit Plan covered all key areas and met the Council’s audit requirements.

RESOLVED

That the content of the report be noted.