To consider a report from the Council’s External Auditor.

On behalf of the Council’s External Auditor (Mazars) Ms. K. Murray and Mr. T. Rooney were in attendance to introduce their Audit Completion Report on the Council for the year ending 31^st March 2020, which summarised the conclusions arising from the auditor’s work for the year in question. The difficulties were acknowledged of the Covid pandemic for the preparation and audit of accounts; it was noted that the national deadline for completion of the audit had been extended to 30^th November 2020; and the auditors’ thanks were accorded to the Council’s finance team for the quality of working papers and for their assistance during the course of the audit. Ms. Murray highlighted the principal findings from the audit, and a small number of matters still outstanding; and it was anticipated that an unqualified opinion on the financial statements would in due course be issued. Members discussed a range of issues arising from the report, including the question of uncertainty in valuations; and Ms. Murray set out broad details of expected audit activity, and ongoing financial challenges, for the coming year.

            RESOLVED – That the content of the report be noted.