10 2020 AUDIT PLAN - GWYNEDD COUNCIL PDF 319 KB
To consider the
report
Additional documents:
Decision:
To accept the Wales Audit report
Minutes:
The report was submitted by Alan Hughes
(Wales Audit Office) and Ian Howse (Deloitte)
It was noted that the accounts would be
available to the public until September, with the external auditors submitting
their final audit of the accounts after that time.
Attention was drawn to the significant risks
which had been identified for investigation by the Council, including the
overriding of regulations by managers (which is a common risk to all
Authorities), the impact of the national Covid-19 crisis, the completeness of
expenditure accrued, GwE income and grant
expenditure, looking into the provision made in relation to the McCloud
(Pensions) case judgement and initial work to review readiness to submit
leases.
In the context of Auditing Performance for the forthcoming year, it was noted that Covid-19 had affected some of the plan's
contents. A decision was made to cancel the audit of
the Wellbeing Act, and to focus on following the Council's recovery procedure.
It was highlighted that the rest of the plan remained the same, and that the
Auditors continued to collect assurance and assess risk, undertake work on
financial sustainability, and complete the regional review of residential and
nursing care commissioning (with scoping work and discussions to commence in
September). Attention was drawn to the intention to
undertake local work on 'our way of working', but it was noted that it would be
necessary to have discussions with officers to determine whether the subject
remained appropriate.
RESOLVED to accept the Wales Audit Office report