Council considered the Letter of Representation on behalf of the Council (circulated previously).

The Finance Manager 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 letter was required as part of the final process for the approval of the Statement of Accounts for 2023/24 and would enable the Auditors to issue their final opinion.

It was proposed by Councillor Crabb and seconded by Councillor Norman 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.

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.