Decision details

Sarah Ironmonger, Partner at Grant Thornton UK presented the Interim Auditor's Annual Report 2023/24.

It was highlighted that the report was interim up until it was signed, although the auditors were not expecting to make any changes.

It was noted that management's responses to the auditors' recommendations IR2 and IR7 should both have referred to Ofsted, not the Care Quality Commission (CQC). Both would be corrected.

In response to questions from members, it was clarified that:

·  The management actions with a target date of January 2025 indicated that action was already being taken to respond to the auditors' advice. It did not indicate whether the action or issue had been resolved fully.

·  The council's Overview and Scrutiny function was important and recommendation IR5 related to the auditors' view that scrutiny was enhanced when it was undertaken by different political parties. It was recommended that the membership and strength of the scrutiny committees should be kept under review, especially as the council's political make-up might change during an election year.

·  Regarding IR4, consultation was something the council was required to undertake. The auditors recognised that encouraging residents to respond to consultations could be difficult. Some authorities found that the electorate only became more engaged as the authority's financial difficulties increased. The council would look at best practice in response to the auditors' recommendation.

Resolved: That the Interim Auditor's Annual Report 2023/24 be noted.