Agenda item

The Head of Finance - Financial Services reminded Members that as the Central Durham Crematorium Joint Committee was now classified as a “Smaller Relevant Body” for audit purposes and that the Audit Commission had appointed BDO LLP as its External Auditor.  Councillors noted that in June 2013, the Small Bodies in England Annual Return for the year ended 31 March 2013 had been submitted to BDO LLP for audit under the limited assurance audit regime.

The Joint Committee noted the summary and report attached at Item 5 was the response from BDO LLP and that it noted no material weaknesses, though BDO had asked for additional information in relation to fixed assets following the redevelopment works and this was provided to the Auditors.

Councillor K Thompson asked whether the value of £3.318 million for the assets within the report would depreciate over time, as the new cremator equipment aged.  The Head of Finance - Financial Services noted that it would, the value as set out within the report being the gross value.

Resolved:

(i)       That the Joint Committee note External Auditor’s Issues Arising Report     for the year ended 31 March 2013.

(ii)      That the Joint Committee note the further information provided by the           Treasurer to the Joint Committee with regards to the External Auditor’s           Issues Arising Report.