The Committee considered the Letter of Representation, presented by the Director of Resources and Deputy Chief Executive (circulated previously).

The Director of Resources and Deputy Chief Executive explained that:

·       The Letter of Representation formally responds from the Council to the External Auditors, the governance arrangements in place and the Authority’s responsibilities on the financial statements presented.

·       The document sets out the disclosures made to the Auditors regarding estimated figures in relation to the value of assets and liabilities.

·       The Authority was unaware of any further risks other than those already disclosed.

·       The Letter was presented to the Committee today, in advance of the Full Council meeting taking place on 20^th November 2024.

·       The Letter was required as part of the final process for the approval of the Statement of Accounts for 2023/2024 and the formal sign off from the external auditors.

RECOMMENDED that the Letter of Representation be approved by Full Council.