Agenda item

The report, which asked Members to consider the 2023/24 External Audit Strategy memorandum, was presented by Daniel Watson of Mazars.

Members queried why there was such a substantial increase in the fees.  The reasons for the fee increase were explained.  

There is a possibility that a representative from Mazars may come to the newly formed Audit,Budget and Project Risk Monitoring Group meetings if that is required.

Members asked for clarification of the responsibilities of Members.  Authority and management are responsible to ensure adequate procedures are in place in terms of fraud and regarding internal control it is up to members and management to ensure that adequate internal procedures are put in place. This is detailed on Page 6 of the Audit Strategy Memorandum Report.   It was noted that Moors For the Future Partnership are a major part of both the external and internal audit. 

The recommendation set out in the report was moved and seconded, put to the vote and carried.

RESOLVED:

To note the 2023/24 External Audit Strategy Memorandum.