External Audit - Audit Findings Report 2019/20

Date of Meeting:

27 October 2020

Report of:

External Auditor (Grant Thornton)

Contact Officer:


Nigel Manvell 

Tel: 01273 293104



Ward(s) affected:

(All Wards);


Note: The special circumstances for non-compliance with Council Procedure Rule 3, Access to Information Procedure Rule 5 and Section 100B(4) of the Local Government Act 1972 (as amended), (items not considered unless the agenda is open to inspection at least 5 days in advance of the meeting) were that there were a number of queries in relation to the external audit of the accounts requiring resolution before the audit could be finalised and the Audit Findings Report concluded.





1.1       The Audit Findings Report (AFR) summarises the findings of the 2019/20 audit by the council’s appointed auditor, Grant Thornton, which is now substantially complete. It includes the key messages arising from the audit of the financial statements and the results of work undertaken to assess the Authority’s arrangements to secure value for money in its use of its resources.


1.2       The report indicates the anticipated opinion on the council’s financial statements and value for money conclusion and advises the committee of any outstanding audit queries.




2.1       That the Audit & Standards Committee note the findings set out in the 2019/20 Audit Findings Report, asks questions of the auditor as necessary and raises any other matters relevant to the audit of the financial statements.




Financial Implications:


3.1       The Audit Findings Report at Appendix 1 sets out the financial implications of the auditor’s findings and confirms the audit fees for the year.


            Finance Officer Consulted: James Hengeveld                           Date: 16/10/2020


Legal Implications:


3.2       The legal framework for approving the council’s statement of accounts is provided by regulation 9 of the Accounts and Audit Regulations 2015 (statutory instrument 2015/234).


3.3       The Regulations permit either Full Council or a committee of the council to approve the statement of accounts. At Brighton & Hove Council, the Audit & Standards Committee is the designated committee for this purpose. Consideration of the auditor’s findings as set out in their report at Appendix 1 is commensurate with this duty.


            Lawyer Consulted: Liz Woodley                                                    Date: 19/10/20


            Equalities Implications:


3.4       There are no equalities implications arising directly from this report.


            Sustainability Implications:


3.5       There are no direct environmental implications arising from this report.








1.         Grant Thornton Audit Findings Report 2019/20


Background Documents


1.         Audited Statement of Accounts 2019/20 (available on the council’s web site).