Agenda Item No 7
The Vale of Glamorgan Council
Audit Committee 24th February 2015
Report of the Managing Director
Certification of Grants and Returns 2013-14
Purpose of the Report
1. To present to Members the Council's External Auditor's report on the Grant work undertaken for 2013-14
1. THAT Members review and note the content of this report.
Reason for the Recommendation
1. To facilitate monitoring of the audit function.
2. The Council received and certified 16 grant claims and returns from government departments and other bodies requiring external audit certification in 2013-14, supporting income of £128,958,772.
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
6. 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 while the Council has generally adequate arrangements in place for the production and submission of its 2013-14 grant claims, there is scope for some improvement. The Council worked closely with the External Auditors to ensure that an accurate and up-to-date schedule of 2013-14 grants was in place throughout the year. Overall the External Auditors certified 16 grants and returns; 11 were unqualified with no amendments; 3 were unqualified but required some amendments to the final figures; 1 required a qualification to the audit certificate and 1 was qualified and required some amendment to the final figures.
Resource Implications (Financial and Employment)
8. As detailed in the body of the report.
Sustainability and Climate Change Implications
9. None directly from this report
Legal Implications (to Include Human Rights Implications)
10. 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
11. None directly from this report.
Equal Opportunities Implications (to include Welsh Language issues)
12. None as a direct consequence of this report.
13. The report is consistent with the Council's corporate objectives to ensure effective management of resources.
Policy Framework and Budget
14. This report is in accordance with the policy framework and budget.
Consultation (including Ward Member Consultation)
15. No further consultation is proposed.
Alan Jenkins - Head of Finance and Section 151 Officer
External Audit Manager - Grant Thornton UK LLP
Sian Davies - Managing Director