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Agenda item

External Audit - Durham County Council Audit Strategy Memorandum Year Ended 31 March 2021 - Report of the External Auditor


The Committee received a report from the External Auditor explaining the scope of the audit, the risks identified and the procedures that would be performed to deliver the audit for Durham County Council (for copy see file of minutes).


Mr Collins, Mazars advised of the significant risks and key judgement areas, value for money, fees charged and the approach taken to materiality setting.


In response to a query from Councillor Shuttleworth regarding valuation of property, Mr Collins advised that the External Audit work focusses upon the processes and procedures in place to ensure that revaluations are in line with code of practice requirements. The Interim Corporate Director of Resources added that the finance teams work closely with the dedicated revaluation team within Corporate Property and Land, who follow the regulations and professional standards in terms of providing revaluations for the necessary capital accounting requirements as part of the statement of accounts.


Mr Kirkham responded to a query from Mr I Rudd in relation to additional fees. He explained that this was the first year of the new requirements under the national audits new code of practice and exact figures were unknown at this stage. The information provided gave the committee an estimate cost of additional work that would be involved, however the actual costs would not be available until the audit for 2021 was complete.



That the External Auditor’s strategy for the year ended 31 March 2021, be noted.

Supporting documents:


Democratic Services
Durham County Council
County Hall
County Durham
03000 269 714