This report provided the Committee with the Audit Wales Audit Enquiries Letter, which asks a number of questions of those charged with governance and management of the Council. The letter is attached at Appendix A. 

The Governance and Audit Committee are asked to agree the response and approve its return to Audit Wales.

The Chairperson drew attention to two issues:

1.     The response to the question about fraud and wondered if that covers the national fraud initiative or any counter fraud issues such as housing benefit. The Group Manager – Chief Accountant indicated he would consult with the fraud officer to see if the response could be strengthened. The representative from Audit Wales indicated that the question was concerned with material fraud.

2.     In the section on Enquiries of Management – in relation to laws and regulations, he asked what the purpose was of asking these broad questions. The representative from Audit Wales acknowledged the question was pretty broad but the focus is on trying to focus on material issues that could have an impact on the accounts. In that sense, it is about any potential litigation.

A Member indicated that it was not unreasonable to expect that a local authority was compliant with relevant laws and regulations.

RESOLVED:

Subject to a review of the responses, the Committee noted and agreed the responses to Audit Wales’ Audit Enquiries Letter as attached at Appendix A.