Issue - meetings

To receive a verbal update on BDO’s progress in finalising their Value for Money Conclusion, Auditor’s Annual Report and Audit Certificates.

The Committee received a verbal update from Barry Pryke, Senior Audit Manager at BDO to inform members of the ongoing work related to the Council’s value for money arrangements. Barry noted the backstop reset guidance recommendation which dictated that the auditor completed the Value for Money Opinion and review of use of resources by reporting these findings in the Auditors Annual Report before 13 December. However, there were circumstances where the Value for Money work may be delayed beyond the backstop date. The Council was currently subject to a Best Value Inspection and the team was not due to complete this review before 31 January 2025. As the outcome of the Best Value Report will be relevant to BDO, the Value of Money work and issuing of audit certificates will not be finalised until the Best Value Inspection team has reported its findings.

The Senior Audit Manager confirmed that the Council had provided all relevant self-assessment information for BDO to progress their value for money work as far as possible. A summary was also provided on the impact of changes to the Value for Money regime over the past five years and the different code of audit practices for the periods 2018-19 and 2019-20 compared to 2020 onwards. The Committee asked about BDOs interaction with the Best Value team, and Barry confirmed limited interaction but emphasised the overlapping scopes of both reviews. The Committee discussed the housing benefits subsidy claim audit and queried when this will be completed. It was clarified that there was 3 years-worth of outstanding housing benefit assurance work underway, covering the years 2020 to 2023. The 2020-21 audit work was close to completion, and the remaining work will be prioritised with expectations to finalise in early 2025.

The Deputy Chief Executive queried the logistics around the issuing of the Best Value Inspection findings report which may directly impact BDOs timescales in completing the value for money work. It was acknowledged by the Senior Audit Manager that this required further consideration and will be authorised with the Council’s management.

The Committee resolved to note the verbal update.