1
Under reference to item 6 of the Minute of the meeting of this Joint Committee held on 27 June 2022, there was submitted a joint report by the Treasurer and Strategic Development Plan Manager relative to the annual audit report on the annual accounts 2021/22.
The report advised that the Joint Committee had ended the 2021/22 financial year with a deficit of £69,764 which resulted in an underspend of £85,436 against a planned budget deficit of £155,200. The management commentary within the accounts provided an overview of the Joint Committee’s financial performance during 2021/22, along with its outlook for the future.
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, although publication of Local Government Finance Circular 6/2022: Extension to Accounts Approval and Publication Dates for 2021/22 provided for a revised approval date of 30 November 2022.
The report further intimated that 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, and these included details of the adjustments made to the accounts during the course of the audit.
The report noted that 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 2021/22 audit, as contained in the annual audit report, which formed Appendix 1 to the report, be noted; and
(b) That the 2021/22 audited annual accounts, which formed Appendix 2 to the report, be approved for signature.