The Council considered the ISA260 report prepared by external auditors as part of the audit of the Council’s financial statements. The report set out key issues emerging from the audit in relation to the proposed audit opinion, key adjustments to the financial statements arising from the audit process and any unadjusted errors that are not material. Consideration was also given to a separate ISA260 report in relation to the audit of the Council’s charities.
Decision
The Council noted the contents of the reports.
(Reference: Report by Head of Strategic Finance and ISA260 reports dated September 2014, submitted)