Report by Treasurer and Strategic Development Plan Manager.
1
Under reference to item 3 of the Minute of the meeting of this Joint Committee held on 14 September 2020, there was submitted a report by the Treasurer and Strategic Development Plan Manager relative to the audited annual accounts 2019/20.
The report intimated that in accordance with the Local Authority Accounts (Scotland) Regulations 2014 the audited accounts required to be approved for signature by the Joint Committee no later than 30 September each year. This year, owing to the COVID-19 pandemic, this date had been extended to 30 November 2020.
Section 10 of the regulations required that the Joint Committee consider any report made by the appointed auditor before deciding whether to sign the audited accounts. The findings of the appointed auditor, Audit Scotland, formed Appendix 1 to the report. Details of the one adjustment made to the accounts during the course of the audit were contained in the report.
Following approval, the audited accounts, which formed Appendix 2 to the report, would be signed by the Convener, the Treasurer and the Strategic Development Plan Manager by secure digital signature.
DECIDED:
(a) That the findings of the 2019/20 audit, as contained in the annual audit report, which formed Appendix 1 to the report, be noted; and
(b) That the audited accounts 2019/20, which formed Appendix 2 to the report, be approved for signature by the Convener, the Treasurer and the Strategic Development Plan Manager.