Issue - meetings

The attached report at Appendix A sets out the work that the Council’s External Auditor, Grant Thornton, plans to undertake for the audit of the Council’s Statement of Accounts in respect of 2025/26.

The External Auditor plans to give an opinion on whether the accounts give a true and fair view and whether the Council has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.

Barrie Morris and Roz Apperley representing Grant Thornton, the Council’s External Auditor (EA) presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'B' to these Minutes in the Minute Book.

Appendix A of the report set out the work that the EA planned to undertake for the audit of the Council’s Statement of Accounts for 2025/26. The EA planned to give an opinion on whether the accounts gave a true and fair view and whether the Council had made proper arrangements for securing economy, efficiency and effectiveness in its use of resources. Key points highlighted by the EA included the actions required to ensure the Statement of Accounts was completed by the earlier deadline of November 2026 and the EA’s approach to materiality. It was noted that the significant risks were unchanged. An additional risk was identified in relation to a new requirement to index non-current assets for the first time. The EA thanked the Council’s finance team for their responsiveness to the Audit Plan to date.

The EA representatives responded to questions and comments on the report. As previously explained, there was now an increased level of assurance around the timely completion of the Dorset County Pension Fund audit. The EA explained in more detail the factors considered when setting its approach to materiality and the different financial thresholds involved. Committee members sought assurance on the timescales for delivering an undisclaimed audit opinion. The EA outlined the steps being taken with the Council to rebuild assurance over time. The additional work required on local audit recovery was being supported by a Government grant and it was possible that recovery may be achievable by 2028/29, if not before. The focus for 2025/26 was working towards the November 2026 completion deadline. The Portfolio Holder for Finance commented on the SEND shortfall and the recent departure of the Council’s Section 151 Officer.

RESOLVED that the Audit & Governance Committee notes the Grant Thornton External Audit Plan 2025/2026 for the Council.

Voting: Agreed with no dissent