Issue - meetings

This report details the final response provided by the Council to the external auditors Enquiries of Management in order to meet expectations of the Financial Reporting Council (FRC).

Members are asked to note that the report has been resubmitted for consideration following initial review at the previous meeting in March 2024.

Ben Ainsworth (Head of Finance) introduced a report providing the Audit & Standards Advisory Committee with an update and final opportunity to review the responses provided by management to the External Auditors Enquiries of Management 2023-24, in order to comply with the expectations of the Financial Reporting Council (FRC).  Members were advised that the Enquiries of Management related to those charged with governance for both the Council and also Council’s Pension Fund with the management responses detailed in Appendix 1 (Brent Council Enquiries of Management) and Appendix 2 (Pensions Fund Enquiries of Management) and having previously been presented to the Committee for initial comment in March 2024.

The Committee were advised that no significant changes had needed to be made to the management responses following their initial consideration in March 2024 with the response under the General Enquiries of Management in relation to use of solicitors by the Council currently listed as “To be confirmed” currently being finalised.

As no further issues or comments were made in relation to the responses outlined, the Committee RESOLVEDto note and approve the Brent Council Enquiries of Management (as detailed within Appendix A of the report) and Pension Fund Enquiries of Management (as detailed within Appendix 2 of the report) for submission (once finalised) to the External Auditor.