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 outlined, to the External Auditors, the governance arrangements in place and the Authority’s responsibilities on the financial statements presented.
· There had only been one change to the document since it was presented last year. That was to note (xi.) within the ‘Financial Statements’ information which set out detail and clarification in relation to Equal Pay claims. It confirmed the Council was satisfied that no liability needed to be recognised in relation to Equal Pay claims.
· The Letter was presented to the Committee today, in advance of the Full Council meeting taking place on 17 January 2024.
· The Letter was required as part of the final process for the approval of the Statement of Accounts for 2022/23
RECOMMENDED that the Letter of Representation be approved by Full Council.
Council considered the Letter of Representation on behalf of the Council (circulated previously).
The Director of Resources and Deputy Chief Executive explained that the Letter of Representation formally outlined to the External Auditors the governance arrangements in place and the Authority’s responsibilities on the financial statements presented. This letter was a standard letter and the only addition to the letter was in relation to the possible litigation in respect of equal pay claims. There was no further work proposed by the Council as no equal pay claims had been submitted. The Letter was required as part of the final process for the approval of the Statement of Accounts for 2022/23 and would enable the Auditors to issue their final opinion. This Council would be one of a few Local Authorities that would have their Statement of Accounts for 2022/23 signed off.
It was proposed by Councillor Roome and seconded by Councillor Maskell that the recommendation be adopted.
RESOLVED that the letter of representation on behalf of the Council be approved and signed by the Chief Financial Officer.