Agenda and minutes

Apologies for absence were received from Councillors Reeni Kennedy-Boyle, Gary Mulvaney and Iain Shonny Paterson.

There were no declarations of interest intimated.

The Council gave consideration to a report providing an update on the external audit of the Annual Accounts for the Council for the year ended 31 March 2023. There had been a significant delay in the completion of the audit.  The audit of the accounts for 2022-23 was complete and Mazars had issued an unqualified opinion.

Decision

Argyll and Bute Council –

1.     noted that the audit was complete and Mazars had issued an unqualified opinion on the Council’s Accounts for the year ended 31 March 2023;

2.     approved for signature the Council’s audited annual accounts for 2022-23;

3.     noted Mazars Annual Audit Report and follow up letter for 2022-23;

4.     approved for signature the ISA 580 letter of representation; and

5.     noted that the Audit of the Charitable Trusts was expected to be completed in April and the Charitable Trust Accounts would be submitted to Council and Audit and Scrutiny Committee thereafter.

(Reference: Report by Section 95 Officer dated 18 March 2024, submitted)