Report by Director of Finance

Further to Minute 27 of the Audit & Governance Committee held on 25 January 2022, the Director of Finance submitted a report explaining that, under the Local Government Audit & Accountability Act 2014, the Council was required to appoint an external auditor to audit its accounts.  The Council had previously opted into the ‘appointing person’ national auditor appointment arrangements established by Public Sector Audit Appointments (PSAA) for the period covering the accounts for 2018/19 to 2022/23.  The report recommended that the Council should continue this arrangement and accept the PSAA’s invitation to opt into the sector-led option for the appointment of external auditors to principal local government and police bodies for a further five financial years from 1 April 2023.

The following motion was moved by Councillor McEwan and seconded by Councillor Brock and CARRIED:

Resolved –

That the Public Sector Audit Appointments’ invitation to opt into the sector-led option for the appointment of external auditors to principal local government and police bodies for five financial years from 1 April 2023 be accepted.