LGA Governance


Agenda item

Agenda item

National Audit Office, Local Audit in England Code of Audit Practice Consultation response

Minutes:

Bevis Ingram, Senior Adviser, introduced item three. 

 

Bevis’ introduction included details of the two-stage review of the code :

 

1.    Current consultation to identify any major issues with the existing code.

2.    Further consultation in October 2019 on the draft code.

 

Bevis stated that broadly speaking, the current code is acceptable for local government. However, there are some concerns about the quality of audit, how the code covers other bodies (such as the NHS and police) as well as other points captured in the draft consultation response.

 

Following Bevis’ update, Cllr Carrick raised a number of suggestions for improving the consultation response, including adding in a further comment about auditing of partnerships and links to international standards.

 

Members also discussed that auditors are raising significant capacity issues which is affecting the ability to deliver audits on time.  This poses significant issues for the local government sector.  A specific issue was identified with the firm Ernst and Young and their timetable for the audit of local authorities in the East of England and the East Midlands.

 

Following the discussion, the Chair thanked Bevis for the presentation and member for their comments. 

 

The following actions were agreed:

 

1.    Cllr Carrick and Bevis to meet to discuss strengthening the consultation response.

2.    Revised response to be agreed by Resources Board Lead members, following the meeting between officers and Cllr Carrick.

3.    Resources Board Chairman to write to PSAA and MHCLG raising concerns about the Ernst and Young issue and the impact on local authorities affected.

Supporting documents: