Decision details

Annual Audit Letter for South Lakeland District Council Year Ending 31 March 2019

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


The External Audit Annual Letter, which summarised the key findings arising from work carried out by External Audit at the Council for the year ended 31 March 2019, was presented by Garth Kelly, External Audit.


The key messages were that External Audit had provided an unqualified opinion on the Council’s financial statements on 30 July 2019.  External Audit was satisfied that the Council had in place proper arrangements to ensure economy, efficiency and effectiveness in its use of resources during the year ended 31 March 2019.  External Audit had certified that it had completed the audit of the accounts of South Lakeland District Council in accordance with the requirements of the National Audit Office’s Code of Audit Practice on 30 July 2018.


In response to a query, Mr Kelly explained that additional work was required to compete the 2018/19 audit which would increase the audit fee.  The Letter included reference to £1,500 for additional work relating to the McCloud ruling on public sector pensions and the potential impact on the Council’s pension liability.  Additional fees of £3,000 were also being requested on top of this for additional work identified by a review of standards by the Financial Reporting Council relating to pension and the use of experts in the valuation of property, plant and equipment.  The final Audit Letter would be distributed to all Members of the Council.


RESOLVED – That the contents of the Annual External Audit Letter for the year ended 31 March 2019 be noted.

Publication date: 01/10/2019

Date of decision: 19/09/2019

Decided at meeting: 19/09/2019 - Audit Committee

Accompanying Documents: