Report of the Director of Finance (S151 Officer)

The subject of the decision:

The Director of Finance (s151 Officer) submitted a report which presented the Statutory Auditor Results Report for the year ended 31 March 2018, the Management Representation Letter and the Council’s Financial Report 2017/18 for approval.

Alternative options considered:

None.

The reason for the decision:

The National Audit Office’s Code of Audit Practice (The Code) for Local Government Bodies required a report to be issued from the External Auditor (Ernst & Young LLP) to those charged with governance, on the work carried out during the audit, to discharge Ernst & Young’s statutory responsibilities, together with any governance issues identified.

THE DECISION:

That:-

(1)     the ‘Audit Results Report – IAS 260’ presented to the Audit, Governance and Standards Committee for the 2017/18 audit as prepared by Ernst & Young LLP attached at Annex A to the report be accepted;

(2)     the signing of the Management Representation Letter at Annex B of the report by the Council’s Director of Finance, acting in the capacity of s151 Officer; be approved and

(3)     the audited Statement of Accounts for 2017/18 at Annex C of the report be approved.

Declaration of Interest

Councillor P R Wilkinson declared a personal non-pecuniary interest as Chairman of the Central Northallerton Development Company Limited when the Consolidated Statement of Accounts was reviewed.  Councillor Wilkinson remained in the meeting during discussion and voting on the above item as there was no specific discussion regarding the Central Northallerton Development Company Limited.

Report of the Director of Finance (S151 Officer)

The subject of the decision:

The Director of Finance (s151 Officer) submitted a report which presented the Statutory Auditor Results Report for the year ended 31 March 2017, the Management Representation Letter and the Council’s Financial Report 2016/17 for approval.

Alternative options considered:

None.

The reason for the decision:

The National Audit Office’s Code of Audit Practice (The Code) for Local Government Bodies required a report to be issued from the External Auditor (Ernst & Young LLP) to those charged with governance, on the work carried out during the audit, to discharge Ernst & Young’s statutory responsibilities, together with any governance issues identified.

THE DECISION:

That:-

(1)     the ‘Audit Results Report – IAS 260’ presented to the Audit, Governance and Standards Committee for the 2016/17 audit as prepared by Ernst & Young LLP attached at Annex A to the report be accepted;

(2)     the signing of the Management Representation Letter at Annex B of the report by the Council’s Director of Finance, acting in the capacity of s151 Officer; be approved and

(3)     the audited Statement of Accounts for 2016/17 at Annex C of the report be approved.