Issue - meetings

(a)       That the Audit Wales report - Audit of the Financial Statements 2022/23 - Flintshire County Council - be noted;

(b)       That the final version of the Statement of Accounts 2022/23 be approved, following consideration of the Audit Wales report; and

(c)       That the Letter of Representation be approved.

The Corporate Finance Manager presented the final version of the Statement of Accounts 2022/23 incorporating changes agreed with Audit Wales during the course of the audit.  As reported previously, the statutory deadline for publishing the final audited accounts had been extended further as explained in the report.  There were no uncorrected misstatements identified in the audit and findings had been discussed in detail with adjustments incorporated where appropriate.  A summary of issues arising during the audit, shown in Appendix 2, highlighted the historic accounting of assets which applied to all councils in Wales.

In summarising the report by Audit Wales, Mike Whiteley confirmed that an unqualified audit opinion would be issued on the accounts in due course.  He thanked the Finance team for their support in working through the issues, particularly those relating to the complex capital accounting issues.  He also highlighted the impact of delayed responses from the Council’s Valuation team to audit queries.

Councillor Andrew Parkhurst asked about the level of risk from Contingent Liabilities in section 34 of the accounts.  The Chief Officer (Governance) provided background on claims relating to the former Clwyd County Council which had reduced in numbers and which did not pose a significant risk.

Councillor Parkhurst also raised concerns about the delayed responses from the Valuations team during the audit, particularly given the level of corrections and previous assurances of oversight on asset disposals.

In response, Mike Whiteley summarised the amendments on errors and omissions identified from the valuation work in Appendix 3.  He and the Chair both commented that this did not reflect a significant amount given the overall context of the accounts.

To give assurance, the Chief Executive advised that following a review of arrangements, a lead officer from the Valuation team would now be involved in the process for producing the statement of accounts.

The Corporate Finance Manager confirmed that having been finalised since publication of the report, the management response to the recommendations would be shared with the Committee.

Councillor Glyn Banks referred to the issue relating to the Valuation team during the audit and suggested that relevant officers be invited to give explanation to the Committee.  In respect of rising levels of debt and rent arrears, he took the opportunity to acknowledge the positive support given by the Revenues Manager and his team and commented on the need for earlier intervention to help tackle escalating rent arrears.

The Chief Officer (Governance) spoke about changes in the approach to reducing rent arrears in consultation with the Community and Housing Overview & Scrutiny Committee.

In response to questions from the Chair, the Strategic Finance Manager provided assurance on reference to a section of land not owned by the Council.  On the 2023/24 accounts timetable, Mike Whiteley advised that the aim was for Audit Wales to set the local government reporting deadline for the end of November 2024, subject to resources.

The Chair thanked the Corporate Finance Manager and Strategic Finance Manager who in turn thanked the Principal Accountant and Audit Wales  ...  view the full minutes text for item 64