Agenda Item No 8


The Vale of Glamorgan Council


Audit Committee: 6th February 2014


Report of the Managing Director


Certification of Grants and Returns 2012-13


Purpose of the Report

1.         To present the Council's External Auditor's report on the Grant work undertaken for 2012-13.


That Audit Committee review and note the content of this Report

Reason for the Recommendation

To facilitate monitoring of the audit function.



2.         The Council received and certified 23 grant claims and returns from government departments and other bodies requiring external audit certification in 2012-13, supporting income in excess of £117 million.

3.         Grant Thornton UK LLP (GT), as the Council's external auditors and acting agents of the Wales Audit Office (WAO), is required to certify the claims submitted by the Council.  This certification typically takes place some 6 - 12 months after the claim period and represents a final but important part of the process to confirm the Council's entitlement to funding.

4.         This report summarises the External Auditor's overall assessment of the Council's management arrangements in respect of the certification process and draws attention to significant matters in relation to individual claims.

Relevant Issues and Options

5.         A summary of all claims and returns subject to certification is provided within the report attached at Appendix A, together with the certification fee and outcome of the External Auditor's review.  The key message from the review is that the Council has adequate arrangements in place for the production and submission of its 2012-13 grant claims.  The Council worked closely with the External Auditor's to ensure that an accurate and up-to-date schedule of 2012-13 grants was in place throughout the year.  Overall the External Auditors certified 23 grants and returns; 16 were unqualified with no amendments; 6 were unqualified but required an amendment to the final figures; none required a qualification to the External Auditor's certificate and one was qualified but required an amendment to the final figure.

Resource Implications (Financial and Employment)

6.         As detailed in the body of the report.

Sustainability and Climate Change Implications

7.         None directly from this report.

Legal Implications (to Include Human Rights Implications)

8.         Under Paragraph 20 of Schedule 8 to the Government of Wales Act 2006 the Auditor General shall, if required by a local government or other grant-receiving body, make arrangements for certifying claims and returns.

Crime and Disorder Implications

9.         None directly from this report.

Equal Opportunities Implications (to include Welsh Language issues)

10.      None directly from this report.

Corporate/Service Objectives

11.      This report is consistent with the Council's corporate objectives to ensure effective management of resources.

Policy Framework and Budget

12.      This report is in accordance with the policy framework and budget.

Consultation (including Ward Member Consultation)

13.      No further consultation is proposed.

Relevant Scrutiny Committee

14.      Corporate Resources

Background Papers



Contact Officer

Alan Jenkins - Head of Accountancy and Resource Management


Officers Consulted

Corporate Management Team

Head of Accountancy and Resource Management



Responsible Officer:

Sian Davies, Managing Director