Agenda item

External Auditors Report: 2010/11 Accounts

The Head of Finance (Financial Services), Paul Darby 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 2011, the Small Bodies in England Annual Return for the year ended 31 March 2011 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 3 was the response from BDO LLP and that it noted no material weaknesses, though there were three recommendations in relation to minor issues.  Members noted that the recommendations were in relation to issues identified in the Internal Audit systems report, coverage of the Asset and Investment Registers and the initialling of each page of the minute book for the Committee. All recommendations had either been addressed or were in the process of being addressed.

The Head of Finance (Financial Services) noted the excellent job done by the Principal Accountant, Jo McMahon and the Accountancy Team and thanked them for their hard work.

Resolved:

(i)         That the Joint Committee note the issues and recommendations          identified within the External Auditor’s Issues Arising Report dated 15 September     2011.

(ii)        That the Joint Committee note the actions both implemented and         required          with regards to addressing the External Auditor’s   recommendations.