Agenda item

Report No: COU/SA/18/010

The Shadow Council considered the Referrals Report of Recommendations from the Shadow Executive (Cabinet) contained within Report No: COU/SA/18/010.

(A)    Referrals from Shadow Executive (Cabinet): 18 September 2018

1.       Arrangements for the Appointment of External Auditors for the West Suffolk Council and West Suffolk Shadow Authority

Approval was sought for arrangements for the external audit of the accounts for the Shadow Authority and for West Suffolk Council.

The new West Suffolk Council was required to confirm its external audit arrangements to appoint a local auditor to audit its accounts for 2019/2020.  Forest Heath District and St Edmundsbury Borough Councils had previously in 2016, agreed to ‘opt-in’ to the Public Sector Audit Appointments (PSAA) audit arrangements; however, as these arrangements could not transition across to West Suffolk Council, the Shadow Executive (Cabinet) had recommended that the Councils’ present commitment to option 3, which was to ‘opt-in’ to the PSAA arrangements, should be reaffirmed.  

The Shadow Executive (Cabinet) had also recommended proposed arrangements for auditing the accounts of the West Suffolk Shadow Authority (WSSA).  The WSSA met the criteria of a ‘smaller authority’ and following consideration of alternative options, as set out in Attachment A to Report No: EXC/SA/18/009, the Shadow Executive had considered that opting-in to the Smaller Authorities’ Audit Appointments scheme would be the most cost-efficient route whilst also providing a well-established audit regime.

Councillor Ian Houlder, one of the Shadow Executive Members with the responsibility for Resources and Performance, drew relevant issues to the attention of the Shadow Council. Councillor Stephen Edwards, the other Shadow Executive Member with the responsibility for Resources and Performance, acknowledged the work of the officers in managing to secure a pragmatic and extremely cost effective method for auditing the accounts for the Shadow Authority.

On the motion of Councillor Houlder, seconded by Councillor Edwards and duly carried, it was:

RESOLVED:

That:

West Suffolk Council

(1)     Option 3, to ‘opt-in’ to the sector led body (Public Sector Audit Appointments Limited) for the independent appointment of the Council’s External Auditor, beginning with responsibilities for the financial year 2019-2020, as set out in Report Nos: PAS/SE/18/025 and PAS/FH/18/024, be approved. 

West Suffolk Shadow Authority

(2)     Agreement be given for the External Audit of the West Suffolk Shadow Authority Accounts to be prepared under the Smaller Authority audit procedures, as set out in Attachment A of Report No: EXC/SA/18/009; and

(3)     approval be given for the S151 Officer to write to the Smaller Authorities' Audit Appointments (SAAA) informing them that the West Suffolk Shadow Authority would like to be treated as ‘opted in’ to the smaller authorities scheme and as such the auditor would be PKF Littlejohn (the appointees for Suffolk).

2.       Transfer of Joint Policies to West Suffolk Council

Approval was sought for transferring the existing suite of joint policies adopted by Forest Heath District and St Edmundsbury Borough Councils to West Suffolk Council, together with giving delegated authority for officers to make minor drafting changes to existing and additional joint policies due to be adopted between September 2018 and 31 March 2019.

Councillors Ruth Bowman and Carol Bull, Shadow Executive Members with the responsibility for Future Governance, drew relevant issues to the attention of the Shadow Council.

On the motion of Councillor Ruth Bowman, seconded by Councillor Bull and duly carried, it was:

RESOLVED:

That:

(1)     the existing suite of joint policies adopted by Forest Heath District and St Edmundsbury Borough Councils be transferred to West Suffolk Council, as detailed in paragraph 1.1.3 of Report No: EXC/SA/18/010;

(2)     delegated authority be given to Officers, in consultation with relevant Portfolio Holders, to make necessary minor drafting changes to existing policies and then agree them for West Suffolk Council, as detailed in paragraph 1.1.4; and

(3)     delegated authority be given to Officers, in consultation with relevant Portfolio Holders, to make necessary minor drafting changes and then agree the additional joint policies that are adopted by Forest Heath District and St Edmundsbury Borough Councils between September 2018 and March 2019, as detailed in paragraph 1.1.4 and1.1.5.