Issue - meetings

Verbal Update by Mazars

The Committee gave consideration to a short presentation from Cameron Waddell, of Mazars, who have been engaged as the External Auditors of Argyll and Bute Council.  Mr Waddell outlined the scope and approach of the audit process and advised of the development of the audit strategy and provided a draft timeline for the Financial Statements Audit 2022/23.  He outlined the audit progress together with the wider scope of public audit which focuses on financial management; financial sustainability; vision, leadership and governance and the use of resources to improve outcomes, the results of which will be reported in the annual audit report.  Mr Waddell spoke of the 7 themes of best value and highlighted the 2022/23 best value approach and provided detail on the revised ISA 315.

The Chair on behalf of the Committee thanked Mr Waddell for the information provided.

Decision

The Audit and Scrutiny Committee agreed to note the information provided.

(Reference:  Presentation by Mazars, submitted)