Report of the Group Director of Operations
The Group Director of Operations submitted a report (previously circulated) to provide Members with the opportunity to contribute to the appointment of the External Auditors for the period 2023/24 to 2027/28.
The submitted report outlined that under the Local Government Audit & Accountability Act 2014 (“the Act”), the council is required to appoint an auditor to audit its accounts for each financial year.
It was reported that the council had three options ie. to appoint its own auditor, which required it to follow the procedure set out in the Act; to act jointly with other authorities to procure an auditor following the procedures in the Act; or to opt into the national auditor appointment scheme administered by a body designated by the Secretary of State as the ‘appointing person’ and the body currently designated for this role was the Public Sector Audit Appointments Limited (PSAA). Each of the three options were detailed in the submitted report.
Discussion ensued on the three options and the preferred option of this Audit Committee being to opt into the national scheme.
RESOLVED – That Members note the submitted report and options and recommend to full Council that Darlington accepts the PSAA invitation to opt into the national scheme for the appointment of external auditors for the 5 years from 1 April 2023.