Minutes:
Mr Outterside, Mazars gave a verbal update on the external audit progress report for 2022/23. He stated that the work was progressing well. He reported that the plan was to be complete the external audit by the end of October with a view to report back to Committee in November.
T Henderson stressed that the Council were to sign off the accounts at the special Audit meeting that was to be held on 30 October 2023.
Mr Outterside, Mazars stated that he would try to complete the audit earlier but this may prove difficult as work had just started on the NHS audit that would impact the work.
P Darby mentioned that like social workers, external auditors were hard to recruit and that it was a difficult job market. This had undoubtedly impacted on the capacity of the external audit team to complete the audit of the accounts this year, which was disappointing given that the accountancy team had worked so hard to prepare the accounts early.
J McMahon stated that statutorily the Council were required to finalise their accounts by 30 September 2023 but as that was not possible a public notice had been added to the website.
Councillor Watson noted that DCC had a proud and strong record of achieving final accounts sign off by the required statutory timescale within the authority. He hoped that the external audit process would run smoothly and that the final accounts review would be complete in time for the extra ordinary Audit meeting that was scheduled for 30 October 2023.