Agenda item

To present the report of External Audit.

The External Audit report incorporating the proposed Audit Plan for the 2022 audit year

was presented for the Committee’s consideration. The Plan set out the work proposed to

be undertaken in relation to the financial audit, the performance audit programme for the year along with the programme of grant certification work and audit reporting timetable.

Ms Yvonne Thomas, Audit Wales Financial Audit Manager reported that the impact of Covid-19 pandemic still has an unprecedented impact on the work of public sector organisations and timescale of work may need to be reviewed. External Audit will issue a certificate and report on the Audit of financial statements.  She referred to the risks as can be seen in Table at Page 6 of the report.   She further noted that the fee as set out in the Fee Scheme is estimated to increase by 3.6%.

Mr Alan Hughes, Performance Audit Lead for Audit Wales referred to the table at Page 10 of the report in respect of performance audit programme for 2022/2023.  He referred to the Assurance and Risk Assessment and noted that the 4 project areas that focus will be undertaken on Anglesey will be: Financial position; Capital Programme Management; Use of performance information – with a focus on service user feedback and outcomes and Setting of well-being objectives.  Thematic review – unscheduled care and noted that it is intended to undertake a cross-sector review focusing on the flow of patients out of hospital.  This review will consider how the Isle of Anglesey County Council is working with its partners to address the risks associated with the provision of social care to support hospital discharge, as well as prevent hospital admission.  The work will also consider what steps are being taken to provide medium to longer-term solutions.  Mr Alan Hughes further said that a Local Review will be undertaken into the planning service.

In response to a question with regards to an update on the  ‘Audit Risk’ with regard to the Council having advised that they will streamline the 2020/21 Statement of Accounts, Mr Gareth Evans, Audit Lead (Financial Audit) responded that it is up to the individual Council’s as to what they include in their Financial Statements.  He noted that streamlining the accounts can lead to high quality and can be easier to understand.  The Council has advised that they have implemented measures to improve the quality of the draft statement of accounts and supporting papers.  The impact of the effectiveness of these measures will not be known until the information is submitted for audit later in the year and regular meetings will be undertaken with the Senior Manager within the Finance Department.  Mr Evans further said that an Update Report on the Draft Accounts will be submitted to next meeting of this Committee.  The Director of Function (Resources)/Section 151 Officer reported that the recommendations submitted by Audit Wales were considered and measures have been undertaken to improve the Statement of Accounts.  He noted during the training sessions arranged for the Committee as regards to the Statement of Accounts he will highlight the reasons why some notes are included within the Accounts.

It was resolved to accept the 2022 External Audit Plan and to note its contents.