Issue - meetings

RECOMMENDED:  That the council notify PSAA of the intention to “opt in” to the national auditor appointment scheme administered by a body designated by the Secretary of State as the ‘appointing person’.  Public Sector Audit Appointments Limited (PSAA) is specified as the ‘appointing person’ for principal local government under the provisions of the Local Government Audit and Accountability Act 2014 and the Local Audit (Appointing Person) Regulations 2015.

Reason for Decision

To comply with the requirements of the Local Government Audit and Accountability Act 2014

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Cabinet considered a report on proposals for the arrangements to appoint external auditors for the council’s accounts for the five year period from 2023/2024.

The report set out the options for the appointment of an external auditor, each with varying risks and opportunities:

1.    To make a stand-alone appointment which required the council to follow the procedure set out in the Local Government Audit and Accountability Act 2014

2.    To act jointly with other authorities to procure an auditor (following the required procedures as set out in the Act)

3. To opt-in to the national auditor appointment scheme administered by PSAA (a body designated by the Secretary of State as the ‘appointing person’)

It was noted that the Audit Committee had considered the options and recommended to ‘opt-in” to the scheme led by PSAA.

In discussing the report cabinet noted that there was a shortage of auditors nationally which was having an effect on the audits carried out in a number of authorities across the country, the borough’s included.

In discussing the options available, cabinet was in agreement that the risks and additional work involved in carrying out the exercise alone or with a small number of authorities were much higher than entering into the PSAA scheme designated by the secretary of state which gave greater access to auditors and was more likely to attract a higher number of auditors to posts available and therefore more reassurance for the authority.  

RECOMMENDED:  That the council notify PSAA of the intention to “opt in” to the national auditor appointment scheme administered by a body designated by the Secretary of State as the ‘appointing person’.  Public Sector Audit Appointments Limited (PSAA) is specified as the ‘appointing person’ for principal local government under the provisions of the Local Government Audit and Accountability Act 2014 and the Local Audit (Appointing Person) Regulations 2015.

Reason for Decision

To comply with the requirements of the Local Government Audit and Accountability Act 2014