Decision details


Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


It was RESOLVED that the Minutes of the meeting of the Audit Committee held on 7 September 2022 be approved as a correct record and signed by the Chair.


In respect of Minute 4 – 2019/20 External Audit Update, the Strategic Director (CF) advised that the Ernst & Young Audit Lead had been on long term sick leave.  He had recently returned to work on a phased basis and his priority was to complete work on the 2019/20 SBC accounts.  As a consequence, Ernst & Young had confirmed that no work would be progressed on the 2020/21 accounts audit until 2019/20 work was completed.


In reply to Members’ questions, the Strategic Director (CF) stated that it was unlikely that the position would change with regard to the level of audit fees charged by Ernst & Young.  A number of other local authorities were in a similar position to SBC, in that they had three years’ unaudited accounts open (including Watford Borough Council and Three Rivers District Council).


Publication date: 15/11/2022

Date of decision: 09/11/2022

Decided at meeting: 09/11/2022 - Audit Committee

Accompanying Documents: