To provide the committee with a progress update of the work being undertaken by the external auditor, Grant Thornton.

Grant Thornton presented the report. 

It was explained that appendix 2 to the report (Informing the risk assessment) was conducted at the start of the audit process.   Management have populated responses to a framework provided by Grant Thornton and the committee is asked to confirm that they are happy with the responses.    

A member of the committee stated that they were unsure how they gained assurance based on the answers which had been given.   The S20 judgement was used as an example as this matter would have been going through the court system but had not been bought to the committee’s attention.   The solicitor to the council explained that case law in this area started to develop in 2015 in connection with S20.   Once this happened, there was a theoretical risk that similar cases may result and it did appear on the corporate risk register but is currently on the ECC directorate risk register.   As indicated by the chief executive, it may now appear on the corporate risk register.    It was noted that this document related to the financial statement and value for money audit.   As some members were not assured of the answers in the document, a vote was taken:

Five (5) in favour of confirming that the report had been reviewed and members assured of its content

Two (2) against confirming that the report had been reviewed and members assured of its content

RESOLVED

That    (a)        the progress report and sector update be noted

            (b)       the informing the risk assessment had been reviewed and                                members were assured of the content