Issue - meetings
Statement of Accounts 2021/22 and 2022/23
Meeting: 28/11/2024 - Audit and Governance Committee (Item 32)
32 Statement of Accounts 2021/22 and 2022/23 
PDF 468 KB
Report of the Executive Director of Corporate Services and Commercial
Additional documents:
- Appendix A - Statement of Accounts 2021/22, item 32
PDF 3 MB
- Appendix B - Statement of Accounts 2022/23, item 32
PDF 3 MB
- Appendix C - Completion Report for Those Charged with Governance, item 32
PDF 3 MB
- Appendix D - Letter of Representation 2021-22 and 2022-23, item 32
PDF 233 KB
Minutes:
The Committee considered the report of the Executive Director of Corporate Services and Commercial which presented the final audited Statement of Accounts for 2021/22 and 2022/23, including the updated Annual Governance Statements and also the Completion Report from Ernst & Young LLP (EY) for approval.
The proposed “Letter of Representation” document to be provided by Sefton Council to EY was attached for approval.
The Committee also heard updates from Sefton Council’s former external auditors (EY).
The Committee discussed the following topics:
· Determining Performance Materiality
· Misstatements
· Significant weaknesses
· The impact on future audit work
· Sefton Council’s future progress
RESOLVED: That
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(1) |
the Statement of Accounts for 2021/22 and 2022/23, subject to the final completion of the audit be approved;
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(2) |
authority be delegated to the Chair to approve the final Statement of Accounts for 2021/22 and 2022/23, on behalf of Audit and Governance Committee, following completion of the audit, should any changes be required to the current versions approved by this Committee;
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(3) |
the updated Annual Governance Statements for 2021/22 and 2022/23 (Section 11 of the Statement of Accounts) be approved;
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(4) |
the comments of Ernst & Young LLP within their Completion Report be noted;
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(5) |
the Letter of Representation, subject to completion of the audit, be approved and authority be delegated to the Chair and the Executive Director of Corporate Services and Commercial to sign the Letter of Representation on the Council’s behalf; and
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(6) |
authority be delegated to the Chair and Executive Director of Corporate Services and Commercial to sign on the Council’s behalf revised Letters of Representation should the approved version need to be updated following the completion of the audit. |
Meeting: 20/11/2024 - Audit and Governance Committee (Item 29)
29 Statement of Accounts 2021/22 and 2022/23 PDF 467 KB
Report of the Executive Director of Corporate Services and Commercial
Additional documents:
- Appendix A - Statement of Accounts 2021/22, item 29
PDF 3 MB
- Appendix B - Statement of Accounts 2022/23, item 29
PDF 3 MB
- Appendix C - Completion Report for Those Charged with Governance, item 29
PDF 3 MB
- Appendix D - Letter of Representation 2021-22 and 2022-23, item 29
PDF 233 KB
Minutes:
The Committee considered the report of the Executive Director of Corporate Services and Commercial which presented the final audited Statement of Accounts for 2021/22 and 2022/23, including the updated Annual Governance Statements and also the Completion Report from Ernst & Young LLP (EY) for approval.
The proposed “Letter of Representation” document to be provided by Sefton Council to EY was attached for approval.
The Committee also heard updates from Sefton Council’s former (Ernst Young) external auditors.
The Committee discussed the following topics:
· The delay in publishing the report prior to the meeting
· Audit progress made on the 2022/2023 accounts
· Committee Member changeover since the previous approval of the accounts in September 2023
· Audit deadlines relating to approval of the accounts
· The impact on the 2023/2024 Statement of Accounts
· Minor Disclosure Items
Following discussion, the Committee agreed to adjourn the meeting.
RESOLVED:
That the meeting be adjourned, and the Committee re-convene on Thursday, 28 November 2024 at 3.00 p.m. at Bootle Town Hall.