Report of the Director of Finance (s151 Officer)

The subject of the decision:

Under the Local Government Audit & Accountability Act 2014 (“the Act”), the Council is required to appoint an auditor to audit its accounts for each financial year.

Alternative options considered:

The options considered were as set out in the report.

The reason for the decision:

Appointing an appropriate external auditor was a requirement the Local Audit and Accountability Act 2014.  Section 7 of the Act requires a relevant Council to appoint a local auditor to audit its accounts for a financial year not later than 31 December in the preceding year.  Approving this report met the statutory requirements

The decision:

The Audit, Governance and Standards Committee recommends that Council accepts 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