Documents
Agenda
Standard Items
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Hybrid Meeting
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Section 1
Apologies
Apologies from members.
Declarations of Interest and Transparency Statements
Members are asked to declare an interest or make a transparency statement in any item(s) on the agenda and to provide a brief explanation of the nature of the interest or the transparency statement.
There were no declarations of interest or transparency statements intimated prior to the commencement of the meeting.
Section 2
Report by Director of Finance & Resources.
2
There was submitted a report by the Director of Finance & Resources relative to the annual audit of the Council’s financial statements which had been undertaken by the Council’s appointed external auditors, Azets.
The report intimated that each year the Council's appointed external auditors carried out an audit of the Council's financial statements and provided an opinion as to whether those statements provided a fair view of the financial position of the Council and its income and expenditure for the year and also whether the accounts had been prepared in accordance with the Local Government (Scotland) Act 1973.
The report advised that in accordance with International Auditing Standards (ISA260) Azets was obliged to report to those charged with the governance of the organisation matters which had arisen in the course of the audit. A copy of the findings from the audit of the 2023/24 Renfrewshire Council accounts was attached as an appendix to the report. The report highlighted that there had been one material adjustment made to the accounts over the course of the audit in relation to the value of the Council’s pension asset disclosed in the 2022/23 Balance Sheet, owing to the exclusion of unfunded liabilities. Further detail was provided within the appendix. In addition, minor and presentational changes had been agreed.
DECIDED: That the report and attached Azets report be noted.
Report by Director of Finance & Resources.
1
There was submitted a report by the Director of Finance & Resources relative to the audit of the Council’s 2023/24 annual accounts, which had been undertaken by the Council’s appointed external auditors, Azets.
The report highlighted that the 2023/24 unaudited Renfrewshire Council Annual Accounts had been approved at the meeting of the Council held on 27 June 2024. A copy of the Renfrewshire Council audited annual accounts 2023/24 was appended to the report for consideration. It was highlighted that there had been one material adjustment to the accounts over the course of the audit in relation to the value of the Council’s pension asset disclosed in the 2022/23 Balance Sheet, owing to the exclusion of unfunded liabilities. Further detail in this connection was provided within the Annual Audit Report. In addition, minor and presentational changes had been agreed.
DECIDED: That the 2023/24 Audited Annual Accounts be noted and that it be recommended to Council that they be approved.
Report by Director of Finance & Resources.
3
There was submitted a report by the Director of Finance & Resources relative to the annual audit of the financial statements of the Coats Observatory Trust which had been undertaken by the Council’s appointed external auditors, Azets.
The report intimated that each year the Council's appointed external auditors carried out an audit of the financial statements of the charity controlled by Renfrewshire Council and provided a fair opinion as to whether those statements provided a fair and true view of the financial position of the charity and its income and expenditure for the year and whether they had been prepared in accordance with the relevant regulations. The report also stated that in accordance with International Auditing Standards, Azets was obliged to provide a report which highlighted matters that had arisen during the course of the audit. In this connection, copies of the Annual Audit report, prepared by Azets, in respect of the Coats Observatory Trust were appended to the report which outlined the findings from the audit.
DECIDED: That the Annual Accounts of the Coats Observatory Trust for 2023/24 be approved for signature in accordance with the Local Authority Accounts (Scotland) Regulations 2014.
Report by Director of Finance & Resources.
4
There was submitted a report by the Director of Finance & Resources relative to the audit of the 2023/24 financial statements of Coats Observatory Trust controlled by Renfrewshire Council which had been undertaken by the Council’s appointed external auditors, Azets.
The report highlighted that the 2023/24 unaudited financial statements of the charity controlled by Renfrewshire Council had been approved at the meeting of the Council held on 27 June 2024. The report intimated that each year the Council's appointed external auditors carried out an audit of the financial statements of the charity controlled by Renfrewshire Council and provided an opinion as to whether those statements provided a fair and true view of the financial position of the charity and their income and expenditure for the year and whether they had been prepared in accordance with the relevant regulations. The report advised that the audited financial statements had been updated to show an estimated value of capital works undertaken in-year on the refurbishment of Trust properties as part of the Paisley Museum Reimagined project. A copy of the audited Trustees’ Annual Report and Financial Statements 2023/24 for the Coats Observatory Trust were appended to the report for consideration.
DECIDED: That the 2023/24 audited financial statements for the Coats Observatory Trust attached to the report be noted and that it be recommended to Council that they be approved.
Attendance
Declarations of Interests
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