Decision Maker: Accounts, Audit and Risk Committee

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: November 19, 2025

Purpose:

Content: Resolved   (1)       That the contents of the Audit Completion Report for 2024/25 from our external auditors, Bishop Fleming be noted.   (2)       That the contents of the draft Auditor’s Annual Report for 2024/25) be noted.   (3)       That the draft Letter of Representation for 2024/25 be noted.   (4)       That once the final audit opinion for 2024/25 is received, the Assistant Director Finance (S151 Officer), in consultation with the Chair of the Accounts, Audit and Risk Committee (or Deputy Chair in their absence), be authorised to make any further changes to the accounts agreed with the auditors and sign the accounts and it be noted any further changes will be brought to the Committee’s attention at its next meeting following the signing.   (5)       That the Assistant Director of Finance (S151 Officer), in consultation with the Chair of the Committee (or Deputy Chair in their absence), be authorised to make any further changes to the letter of representation agreed with the auditors that may arise during completion of the audit and it be noted that any further changes will be brought to the Committee’s attention at its next meeting following the signing.