Decision details

The Chair welcomed the Director and PSA Head of Audit Quality - Regulation, Audit Grant Thornton UK LLP, Barrie Morris.

The Director and PSA Head of Audit Quality - Regulation, Audit Grant Thornton UK LLP, Barrie Morris, presented the report, highlighting: the details of why the External Audit Findings Report and Audit Conclusion for South Somerset District Council 2022/23 had not been completed and finalised; the ongoing work and commitment from Grant Thornton and Somerset Council to compete and finalise the audit and confirmation that the audit would not be available for consideration at 27 June 2024 Audit Committee meeting.

The Head of Corporate Finance, Ben Bryant, further added to the above points, highlighting: the planned work, including increased internal experienced resources to work on the delivery and completion of the External Audit Findings Report and Audit Conclusion for South Somerset District Council 2022/23; the impact and focus on the Somerset Council 2023/24 accounts; and thanked the Grant Thornton team for the collaborative and positive work throughout the process.

The Audit Committee asked a number of questions and made a number of comments which were responded to at the meeting, as follows:

• The loss of organisational memory and experience, and the challenges and impact on processing information for the audit – The Chair expressed concern regarding the management of the transfer of people in and out of the Council, the importance of taking lessons learned forward to manage issues and function well as a Council.
• The reporting and processing of adjustments from South Somerset District Council accounts into the Somerset Council 2023/24 accounts.
• The impact of dissolution of Parliament on the current national backstop proposals to address local audit backlog.
• The Chair requested regular updates on External Audit Findings Report and Audit Conclusion for South Somerset District 2022/23 progress – The Executive Director Resource and Corporate Services, and the Director and PSA Head of Audit Quality - Regulation, Audit Grant Thornton UK LLP communicated their commitment to finalising and completing of the SSDC accounts as soon as possible.

The Audit Committee received and noted a verbal update on the External Audit Findings Report and Audit Conclusion for South Somerset District Council 2022/23.