Agenda Item No


The Vale of Glamorgan Council


Audit Committee: 25th February 2013


Report of the Managing Director


Audit Committee - Annual Financial Audit Outline


Purpose of the Report

1.             The purpose of this report is to submit the External Auditor's Annual Financial Audit outline for 2012-13 for noting.


That Audit Committee:


1.         Review and note the content of this Report

Reason for the Recommendation

1.         So that the Committee are aware of the work to be undertaken by the Council's External Auditor Grant Thornton UK LLP.



2.             The Annual Financial Audit Outline has been prepared by the Council's External Auditor to meet the requirement of the auditing standards and proper audit practices.  It sets out the work to be undertaken by the Appointed Auditor at the Vale of Glamorgan council under the Public Audit (Wales) Act 2004.

Relevant Issues and Options

3.             The formal roles and responsibilities of the Appointed Auditor are outlined in Appendix A of the attached report.   The Appointed Auditor is required to examine and certify the accounts of the Council, satisfy himself that the accounts give a true and fair view of the Council's financial position, comply with all the relevant legal requirements and have been prepared in accordance with proper practice.

4.             In addition, the Appointed Auditor is required to satisfy himself that the Council has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources; certify that the audit has been completed in accordance with the Public Audit (Wales) Act 2004 and certify claims and returns.

5.             The report highlights the key elements of the audit engagement at the Vale of Glamorgan Council, and confirms that there are no known threats to the independence of the Appointed Auditor or other audit staff.

6.             The planned work addresses identified risks and is based on the information currently available.  Changes to the Outline may be required if significant new risks emerge.  However, no changes will be made without first discussing them with officers and, where relevant, those charged with governance.

Resource Implications (Financial and Employment)

7.             As detailed in the body of the report.

Sustainability and Climate Change Implications

8.             None directly from this report

Legal Implications (to Include Human Rights Implications)

9.             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

10.        None as a direct consequence of this report.

Equal Opportunities Implications (to include Welsh Language issues)

11.        None as a direct consequence of this report.

Corporate/Service Objectives

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

Policy Framework and Budget

13.        The proposals in this report do not contravene the policy framework and budget.

Consultation (including Ward Member Consultation)

14.        No further consultation is proposed.

Relevant Scrutiny Committee

15.        Corporate Resources.

Background Papers



Contact Officer

Alan Jenkins - Head of Accountancy & Resource Management

01446 709254


Officers Consulted

External Audit Manager - Grant Thornton UK LLP


Responsible Officer:

Sian Davies - Managing Director