Issue - meetings

To receive and comment on the Annual Governance Reports for 2008/09 for the former authorities of Cheshire East Borough Council.

The Committee received a report on the 2008/09 Annual Governance Reports produced by external auditors for the former authorities of Cheshire East Borough:

• Cheshire County Council
• Crewe and Nantwich Borough Council
• Congleton Borough Council
• Macclesfield Borough Council

Following the approval of the draft accounts on 25 June 2009, the external audit had now taken place. The auditors were responsible for giving an opinion on whether:

• the accounts presented fairly the financial position of the authority and its expenditure and income for the year in question; and

• the accounts had been prepared properly in accordance with relevant legislation and applicable accounting standards.

The findings, conclusions and recommendations from the audit work undertaken by the appointed auditors for the former authorities of Cheshire East Borough Council had been included in the Annual Governance Reports, which had been circulated to Members.

Cheshire West and Chester Council was the responsible authority for the closure of accounts for Cheshire County Council. The Department of Communities and Local Government had recognised that issues could arise during the audit that could have a material impact on the opening financial position for Cheshire East Council and therefore the Audit Commission was required to report on the Annual Governance report for Cheshire County Council to both authorities.

Judith Tench of the Audit Commission presented the annual governance report for Cheshire County Council; Keith Ward of Baker Tilly Presented the reports for Crewe and Nantwich and Congleton Borough Councils; and Ged Small of the Audit Commission presented the report for Macclesfield Borough Council. Each highlighted key messages and indicated any necessary adjustments. It would not be possible to issue the certificate for the Macclesfield audit by 30 September but this would not prevent the Council from publishing its accounts.

Judith Tench advised Members that the amount of work carried out in relation to exceptional items and significant changes in balances had both had a significant impact on the audit fee. If it was not possible to accommodate the cost within the existing fee, she would notify the Council in due course.

At the conclusion of the presentation, the Chairman on behalf of the Committee thanked the audit representatives and the Council’s Finance and Audit staff for their respective contributions.

RESOLVED

That

(1)   the Annual Governance Reports for 2008/09 for the former authorities of Cheshire East Borough Council be received and noted;

(2)   the final Statement of Accounts for 2008/09 be approved and accordingly the Vice-Chairman of the Committee sign the letters of representation for the following former authorities of Cheshire East Borough Council:

·         Crewe and Nantwich Borough Council

·         Congleton Borough Council

·         Macclesfield Borough Council

(3)   the position regarding the audit fee be noted.