Agenda item

The Committee considered the Audit Completion Report of the External Auditor relating to Durham County Council for the year ended 31 March 2014 (for copy see file of Minutes).

Mr Waddell, Mazars, advised that the accounts had been produced on time and he would issue an unqualified opinion on the accounts together with an unqualified Value for Money conclusion.  He highlighted the significant audit risks and informed members about a consultation to move the process to the end of May.

He circulated a letter for the information of the Committee which provided an update on the work undertaken on the audit since the report was circulated to the Committee (for copy see file of Minutes).

Mr Waddell concluded that the Whole of Governance Accounts submission would be completed by 3 October 2014 and a certificate produced on the Statement of Accounts.

Ms K Larkin-Bramley suggested that changing the timescales of the Audit should be discussed at a future meeting.

Councillor C Carr queried the amount outstanding for Equal Pay Claims of £3.9m and was informed by the Corporate Director, Resources that this was included on the balance sheet for back dated claims.  He advised that there were still potential claims held in the courts system, that would take some time to come through.  He added that some equal pay claims for men and women would be challenged but it was appropriate for the authority to hold the money for these potential claims.  The Assistant Finance Manager, Corporate Finance advised that equal pay provision had been left in the budget until a review had been carried to ascertain whether non-claimants would come forward.

Councillor J Hillary expressed concern that there was still no list of authorised signatories and asked when this would be actioned and brought into use.  He was advised that information would be sought and brought back to Committee.

Resolved:

1.            That the Annual Governance Report of the Audit Commission be noted.

2.            That the letter of representation be approved.