Issue - meetings

To agree the process for the appointment of the External Auditors (report of the Deputy Chief Executive (Corporate & Development) and S151 Officer enclosed).

Consideration was given to the report of the Deputy Chief Executive – Corporate and Development (S151) which sought Council’s approval to the way forward regarding the appointment of External Auditors.

The current auditor appointment arrangements covered the period up to and including the audit of the 2022/23 accounts.

Public Sector Audit Appointments Limited (“PSAA”) was undertaking a procurement for the next appointing period, covering audits for 2023/24 to 2027/28. All local government bodies needed to make important decisions about their external audit arrangements from 2023/24. They had options to arrange their own procurement and make the appointment themselves or in conjunction with other bodies, or they could join and take advantage of the national collective scheme administered by PSAA.

The following points were raised:

·         Members asked if there was an estimate of the difference in cost to the Council for each different option.

·         Members commented that whilst the principal should be supported, it was important for the auditor to be aware of the rural nature of the area.  It was important to differentiate between urban and rural authorities.

DECISION:

a)    That 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; and

That delegate authority be given to the Section 151 Officer (or deputy in their absence) to communicate the willingness of the council to join the scheme, led by PSAA and to enter into the scheme after a satisfactory examination/negotiation of the proposed terms and conditions is included.

To agree the process for the appointment of the External Auditors (report of the Deputy Chief Executive (Corporate & Development) and S151 Officer enclosed).