Agenda item

To receive a report by Ian Howse, Deloitte

Ian Howse introduced the report. There were no significant issues in relation to the draft accounts to be published alongside the disclaimer opinion. There were no issues identified regarding value for money and no weaknesses in arrangements, however work was still ongoing and would be reported to the next Committee. Nothing material had come about for the Pension Fund and there were a number of disclosure points brought forward from 21/22.

Proposed by Cllr Suttle, seconded by Cllr Flower.

Decision:

1. The Committee noted the content of the Auditor’s ISA260 reports:

1.1 Dorset Council 2022/23

1.2 Dorset Pension Fund 2022/23

2. The Committee noted the content of the Auditor’s opinions:

2.1 Dorset Council 2022/23

2.2 Dorset Pension Fund 2022/23 (financial statements)

2.3 Dorset Pension Fund 2022/23 (consistency with Pension Fund

Annual Report)

3.The Committee agreed the content of the letters of management representation, and delegate authority to the s151 Chief Financial Officer (in consultation with the Chair of the Audit and Governance Committee or the Chair of the Pension Fund Committee as appropriate) subject to any further changes as required by external auditors Deloitte LLP.

1.1 Dorset Council 2022/23

1.2 Dorset Pension Fund 2022/23

4. The Committee agreed the financial statements for the year ending 31 March 2023 for both Dorset Council (including Dorset Pension Fund accounts), and delegate authority to the s151 Chief Financial Officer (in consultation with the Chair of the Audit and Governance Committee or the Chair of the Pension Fund Committee as appropriate) to approve the accounts subject to any further changes as required by external auditors Deloitte LLP.

Reason for Decision

As part of the national backstop stop deadline of the 13th of December 2024 for the completion of the 2022/23 audit, the committee are asked to approve the recommendations which provide a disclaimer of opinion on the financial statements for 2022/23.