To receive a verbal update from the Council’s external auditor EY.

Maria Grindley, EY, presented an Audit Update report, which included the key extracts from EY’s Audit Results report.  The full version of the report would be issued once the audit of the 2016/17 financial statements had been completed.  The report drew attention to the work that had been the completed to date and in particular set out the following:

Section 1 - A table of outstanding matters for completion; a commentary on scope changes since planning and our key messages to date;

Section 2 – Audit differences identified to date;

Section 3 – Control observations.

Resolved:    That the Audit Update report be noted.