Decision Maker: Cabinet
Decision status: For Determination
Is Key decision?: No
Is subject to call in?: No
The Local Audit and Accountability Act 2014
and the Local Audit (Appointing Person) Regulations 2015;
Regulation 19 requires the decision to opt-in to the PSAA auditor
appointment process to be taken by Full Council. The closing date
for the notice of acceptance is Friday 11 March 2022.
27.1 The Cabinet considered a report by the Chief Operating Officer.
27.2 It was RESOLVED to:
1) approve that the Council opts into the national scheme for auditor appointment from April 2023; and
2) approve the continuation of Public Sector Audit Appointments (PSAA) as the appointing persons for the Council
27.3 There are significant national challenges for the provision of external audit services. It could be argued that the PSAA has not been effective in ensuring the delivery of quality audits, through the management of contracts with the audit firms. National headlines and the Redmond Review have increased the focus on external audit. In considering, whether to opt-in to the PSAA 2023 National Scheme Prospectus is it more effective to be part of the structure (PSAA and regulators) that is working to improve the situation, or go alone and seek to procure our own external auditor, for which there is no guarantee of procuring an audit firm at an affordable price. Considering all factors, the Cabinet agreed to recommend the County Council to approve the Council opt-in to the national scheme for auditor appointment from April 2023 and approve the continuation of Public Sector Audit Appointments (PSAA) as the appointing persons for the Council.
Report author: Phil Hall
Publication date: 09/11/2021
Date of decision: 09/11/2021
Decided at meeting: 09/11/2021 - Cabinet