Issue - items at meetings - Arrangements for the Appointment of External Auditors for West Suffolk Council

Issue - meetings

Arrangements for the Appointment of External Auditors for West Suffolk Council

Meeting: 07/12/2021 - Cabinet (Item 307)

307 Recommendation of the Performance and Audit Scrutiny Committee: 18 November 2021 - Arrangements for Appointment of External Auditors pdf icon PDF 133 KB

Report number:     CAB/WS/21/055

Portfolio holder: Councillor Sarah Broughton

Chair of the Committee: Councillor Ian Houlder

Lead officer: Rachael Mann

Decision:

Recommended to Council:

(14 December 2021)

 

That it be agreed to continue to ‘opt-in’ to the sector led body (Public Sector Audit Appointments Limited (PSAA)) for the independent appointment of the Council’s external auditor, beginning with responsibilities for the financial year 2023 to 2024.

Minutes:

(Report number CAB/WS/21/055)

 

The Cabinet considered this report, which was recommending to Council, approval of the appointing process for external auditors from the 2023 to 2024 financial year.

 

In September 2016, the former Forest Heath and St Edmundsbury Councils’ Performance and Audit Scrutiny Committees received papers regarding the appointment of external auditors for a period of five years from 1 April 2018. The Local Audit and Accountability Act 2014 brought to a close the Audit Commission and established transitional arrangements for the appointment of external auditors, and the setting of audit fees for all local government and NHS bodies in England.

 

At the conclusion of the transitional arrangements, West Suffolk Council had agreed to continue to use the Public Sector Audit Appointments Limited (PSAA) (Report number: COU/SA/18/010 - Appointment of External Auditors) as its route to select its external auditors Ernst and Young for the remaining term of the five years from 1 April 2019 (ending the financial year 2022 to 2023). 

 

The Performance and Audit Scrutiny Committee considered the following three options available for the appointing process for external auditors from 2023 to 2024.  The Council could choose one of the following options:

 

1.       Procurement via PSAA;

2.       Establish a stand-alone appointment; or

3.       Set up a joint auditor panel/local joint procurement arrangements.

 

Councillor Sarah Broughton, Portfolio Holder for Resources and Property, drew relevant issues to the attention of Cabinet, including the advantages and disadvantages of each of the above three options available, as set out in Report number: PAS/WS/21/021.

 

The Cabinet supported the recommendation of the Performance and Audit Scrutiny Committee and agreed to recommend to full Council that the Council should continue to ‘opt-in’ to the sector led body (Public Sector Audit Appointments Limited (PSAA)) for the independent appointment of the Council’s external auditor.

 

 

Recommended to Council (14 December 2021):

 

That it be agreed to continue to ‘opt-in’ to the sector led body (Public Sector Audit Appointments Limited (PSAA)) for the independent appointment of the Council’s external auditor, beginning with responsibilities for the financial year 2023 to 2024.


 

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