5 - External Audit Final Report

North Ayrshire Council · 25 August 2022
Back to Integration Joint Board — 25 August 2022 and its agenda

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Issued on 16th August 2022 for the meeting on 25th August 2022
North Ayrshire Integration Joint Board
Report to the Integration Joint Boardand the Controller of Audit on the 2021/22 audit

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Contents
01 Final Report
Introduction 3
Financial Statements Audit
Quality Indicators 7
Our Audit Explained 8
Significant Risks 9
Other Significant Findings 12
Our Audit Report 14
Your Annual Report 15
Audit Dimensions and Best Value
Overview and Conclusions 17
Purpose of our Report and Responsibility
Statement 18
Audit Adjustments 20
Our Other Responsibilities Explained 21
Independence and Fees 22
02 Appendices

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Introduction
The key messages in this report
I have pleasure in presenting our report to the North Ayrshire Integration Joint Board (“the IJB”) for the year ending 31 March
2022 audit. The scope of our audit was set out within our planning report presented to the Audit and Performance Committee
in March2022.
Thisreportsummarises ourfindingsandconclusions in relationto:
• The auditof the annual reportand accounts;and
• Consideration of the four audit dimensions that frame the wider scope of public sector audit requirements as illustrated in
thefollowingdiagram.Thisincludesourconsiderationof theAccountableOfficers’ dutyto secure best value.
Audit quality is our
number one priority.
We plan our audit to
focus on audit quality
and have set the
following audit quality
objectives for this
audit:
• A robust challenge
of the key
judgements taken
in the preparation
of the Annual
Report and
Accounts.
• A strong
understanding of
your internal
control
environment.
• A well planned and
delivered audit
that raises findings
early with those
charged with
governance.

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Introduction (continued)
The key messages in this report (continued)
I would like to drawyourattentionto thekey messages of thispaper:
Conclusions fromour testing
Based on our audit work completed to date we expect to issue an
unmodifiedauditopinion.
The Management Commentary and Annual Governance Statement comply
with the statutory guidance and proper practice and are consistent with
theannualaccounts andourknowledge of the Board.
Following updates made by management, the auditable parts of the
Remuneration Report have been prepared in accordance with the relevant
regulations. We identified errors in relation to salary and pension
disclosure includingsome relatedto theprioryear.
A summary of our work on the significant risks is provided in the
dashboardon page 9.
Statusof theAnnual Report and Accountsaudit
Outstandingmattersto conclude the auditinclude:
• Finalisationof internalqualitycontrol procedures;
• Receipt of signed managementrepresentationletter;and
• Our reviewof eventssince 31 March2022.
Conclusions on audit dimensions and best value
As set out on page 3, our audit work covered the four audit dimensions.
Our separate detailed report presented to the Board in June 2022 set out
our findings and conclusions on each dimension. In accordance with the
Code of Audit Practice, we have included our overall conclusions within
thisreporton page 17. Key highlightsinclude:
Financial Management - The Board continues to have effective budget
setting and monitoring arrangements in place. This is supported by an
experienced finance team and a robust internal audit function, as well as
appropriate arrangements for the prevention and detection of fraud and
error.
Financial sustainability - The Board has set a balanced budget for 2022/23
and holds unearmarked reserves at a level consistent with its Reserves
Strategy, therefore is financially sustainable in the short term. It is also
continuing to repay the historical loan to North Ayrshire Council. However,
it continues to be faced with significant financial challenges over the
medium and longer-term, projecting a high level potential funding gap of
upto £8.6m over thenext two years.
It is positive to see the development of the MTFO during the year, the
progress with transformational change programme and the updated
Strategic Commissioning Plan with a clear focus on continuous
improvement. Significant work is still required to make the level of lasting
long-term transformational change needed to ensure financial
sustainability. Progress continues to be impacted by the ongoing response
to the pandemic. Significant earmarked reserves are projected to be
carried forward into future years. It is critical that detailed plans are
developed to demonstrate how these funds will be used to make
transformationalchange.

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Introduction (continued)
The key messages in this report (continued)
Conclusions on audit dimensions and best value (continued)
Governance and transparency – The IJB continues to have strong
leadership, with more tailored training being developed for Board
members. The governance arrangements also continue to be robust, with
recent updates to the Standing Orders and Scheme of Delegation. The IJB
continues to be open and transparent. Further work is required to progress
with implementing delegated hospital budgets and set aside requirements,
in collaboration with the Scottish Government, NHS Ayrshire and Arran and
otherAyrshirepartnerships.
Value for money –– The IJB continues to have a clear and robust
performance management framework in place which analyses data, tracks
progress and identifies actions. Regular reporting on performance is
provided to the Performance and Audit Committee and the IJB, with a
focus on continuousimprovement.
Best value - The IJB has sufficient arrangements in place to secure best
value and has a clear understanding of areas which require further
development.
Added value
Our aim is to add value to the IJB by providing insight into, and offering
foresight on, financial sustainability, risk and performance by identifying
areas for improvement and recommending and encouraging good practice.
In so doing, we aim to help the IJB promote improved standards of
governance, better management and decision making, and more effective
use of resources. This is provided throughout both this report and our
separate‘AuditDimensionsandBest Value’ report.
We also included our “sector developments” within our separate report
where we shared Audit Scotland’s national reporting and our research and
informed perspective and best practice from our work across the wider
publicsector thatare specifically relevantto theIJB.
Managing transition to 2022/23 audits
2021/22 is the final year of the current audit appointments. We will
minimise disruption to all parties, and maximise the transfer of knowledge
of the IJB, by working in partnership with Audit Scotland and the incoming
auditors.
We would like to put on record our thanks to the Board, management and
staff for the good working relationship over the period of our
appointment.
Pat Kenny
Associate Partner

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Annual Report and Accounts Audit

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Area Grading Reason
FY22 FY21 FY20
Timing of key accounting
judgements
There were no significant accounting judgements included within the IJB Annual Accounts.
Thisis in line with ourexpectationsandunderstandingof theIJB.
Adherence to deliverables
timetable
Management provided all evidence in a timely manner, in advance of agreed timelines.
Any follow-up requests during the audit were quickly actioned. This is an improvement
from the prior year audit.
Access to finance team and
other key personnel
Deloitte and the IJB Finance Team have worked together to facilitate remote
communication during the audit which has been successful. There have been no issues
with access to thefinanceteam or otherkey personnel.
Quality and accuracy of
management accounting
papers
Documentation provided has been of a high standard, which enabled an efficient audit.
Working papers were clear and reconcilable to the Annual Report and Accounts. This is
borneoutbythe resubmissionrateon requestsforthe auditbeinglow, at 0%.
Quality of draft financial
statements
A full draft of the Annual Report and Accounts was received for audit on 15 June 2022.
Requiredchangeswere raised mainlyin relationto thepriorperiodadjustment.
Response to control
deficiencies identified
We identified one control deficiency based on NHS Ayrshire and Arran’scontrols which
impact the IJB. Please see page 12 for further details.
Volume and magnitude of
identified errors
We have identifiedtwo errorsin relationto disclosures.For more detailsee page 20.
Quality Indicators
Impact on the execution of our audit
Management and those charged with governance are in a position to influence the effectiveness of our audit, through timely formulation of judgements,
provision of accurate information, and responsiveness to issues identified in the course of the audit. This slide summarises some key metrics related to your
control environment which can significantly impact the execution of the audit. We consider these metrics important in assessing the reliability of your
financialreportingandprovidecontext forothermessages in thisreport.
Lagging Developing Mature! !

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Our Audit Explained
We tailor our audit to your business and your strategy
Identify
changes
in your
business and
environment
Determine
materiality Scoping
Significant
risk
assessment
Conclude on
significant
risk areas
Other
findings
Our audit
report
Identify changes in your business
and environment
In our planningreport we identified
the key changes in your business
and articulated how these
impactedour auditapproach.
Scoping
Our planning report set out the
scoping of our audit in line with
the Code of Audit Practice. We
have completed our audit in line
with our auditplan.
Significant risk assessment
In our planning report we
explained our risk
assessment process and
detailed the significant risks
we have identified on this
engagement. We report our
findings and conclusions on
these risks in thisreport.
Determine materiality
When planning our audit, we set our materiality
at £5.39m based on forecast gross expenditure,
which is the most appropriate benchmark for
Board as set out in our planning report. We have
updated this to reflect final figures and
completed our audit to materiality of £5.58m
(2020/21: £5.35m), performance materiality of
£3.9m (2020/21: £3.75m) and report to you in
this paper all misstatements above £0.25m
(2020/21: £0.25m).
Other findings
As well as our conclusions on the significant risks we are
required to report to you our observations on the internal
control environment as well as any other findings from the
audit.
Our audit report
Based on the current
status of our audit work,
we envisage issuing an
unmodifiedauditreport.
Conclude on significant risk
areas
We draw to the IJB’s attention
our conclusions on the significant
audit risks. In particular the IJB
must satisfy themselves that
management’s judgements are
appropriate.

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Overly optimistic, likely
to lead to future debit.
Overly prudent, likely
to lead to future credit
Significant Risks
Dashboard
Risk Material Fraud
risk
Planned
approach to
controls
testing
Controls
testing
conclusion
Consistency of
judgements with
Deloitte’s
expectations
Comments Page no.
Completeness and accuracy of
income D+I Satisfactory Satisfactory 10
Management override of
controls D+I See page 12 Satisfactory 11
D+I: Testing of the design and implementation of key
controls

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Completeness and accuracy of income
Significant Risks (continued)
Risk identified and key judgements Deloitteresponseand challenge
ISA 240 states that when identifying and assessing the risks of material
misstatement due to fraud, the auditor shall, based on a presumption that
there are risks of fraud in income recognition, evaluate which types of
income, income transactionsor assertionsgive rise to such risks.
The main components of income for the Board are contributions from its
funding partners, namely North Ayrshire Council and NHS Ayrshire and Arran.
The significant risk is pinpointed to the recognition of this income, being
completeness and accuracy of contributions received from the Health Board
and the Council. Whilst the Board was projecting a year-end underspend
against budget in relation to directly managed services, there remains a risk
associated with the additionalCOVID-19expenditureandassociated funding.
We have performedthefollowing:
• assessed the design and implementation of the controls around
recognitionof income;
• tested the income to ensure that the correct contributions have been
input and received in accordance with that agreed as part of budget
process;
• tested the reconciliations performed by the Board at 31 March 2022 to
confirm all income is correctlyrecordedinthe ledger;and
• confirmed that the reconciliations performed during 2021/22 have been
reviewedon a regularbasis.
Deloitte view
We have concluded that income has been correctly recognised in
accordance with the requirements of the Code of Practice on Local
AuthorityAccounting.

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Management override of controls
Significant Risks (continued)
Risk identified
Management is in a unique position to perpetrate fraud because of their
ability to manipulate accounting records and prepare fraudulent financial
statements by overriding controls that otherwise appear to be operating
effectively.
Althoughmanagement is responsible for safeguarding the assets of the entity,
we planned our audit so that we had a reasonable expectation of detecting
material misstatements to the Annual Report and Accounts and accounting
records.
Deloitteresponseand challenge
In considering the risk of management override, we have performed the
followingauditproceduresthatdirectlyaddressthisrisk:
Journals
We have tested the appropriateness of journal entries recorded in the general
ledger and other adjustments made in the preparation of the Annual Accounts.In
designingandperformingauditproceduresforsuchtests,wehave:
• Testedthedesignandimplementationofcontrolsoverjournalentryprocessing;
• Made inquiries of individuals involved in the financial reporting process about
inappropriate or unusual activity relating to the processing of journal entries
andotheradjustments;
• Selected journal entries and other adjustments made at the end of a reporting
period;and
• Considered the need to test journal entries and other adjustments throughout
theperiod.
Accountingestimatesand judgements
We have reviewed accounting estimates for biases and evaluate whether the
circumstances producing the bias, if any, represent a risk of material
misstatement duetofraud.
In performing this review, we have not identified any significant accounting
estimatesandjudgementsfromourtesting.
Significant and unusual transactions
We did not identify any significant transactions outside the normal course
of businessor anytransactionswhere thebusinessrationalewas notclear.
Deloitte view
We have not identified any significant bias in the key judgements made
bymanagement.
We have not identified any instances of management override of
controls in relationto the specific transactionstested.
We have identified a control deficiency in relation to NHS Ayrshire and
Arran’ssegregationof duties.Furtherinsightcan be seen on page 12.

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Other Significant Findings
Internal control
The purpose of the audit was for us to express an opinion on the financial statements. The audit included consideration of
internal control relevant to the preparation of the financial statements in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal
control. The matters being reported are limited to those deficiencies that we have identified during the audit and that we
have concludedare of sufficientimportanceto merit beingreportedto you.
Duringthecourse of ourauditwe have identifiedone internalcontrol finding,which we have includedbelow forinformation.
Area Observation Priority
Monthly
Journal
Reviews
Each month within NHS Ayrshire and Arran, senior accountants receive a listing of all journals posted by
accountants, in their division, for review. The aim of this is to follow up on unusual variances and discrepancies
which shouldmitigate againstoverride.
Based on a walk through of this control from September 2021, there is no evidence that the reviewer carried out
a detailed review as they did not include commentary accompanying the journal listing to demonstrate a robust
review.
We therefore recommend that management review the adequacy of this control and either enhance the
documentation of the review to clearly set out what has been reviewed or identify an alternative control to
reviewjournalentriesto ensurethereis sufficientsegregationof duties.
We understand that this deficiency is within the control of NHS Ayrshire and Arran. This has been communicated
to NHS Ayrshire and Arran as part of their Audit Report. Although, given that NHS Ayrshire and Arran is a partner
of the Board,it is appropriateto includethisfindingforcompleteness.
Low Priority
Medium Priority
High Priority

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Qualitativeaspectsof your accountingpractices:
The Board has prepared its Annual Accounts in line with the Code of
Practice on Local Authority Accounting. We are satisfied that the
Board’saccountingpracticesare appropriate.
Other mattersrelevantto financial reporting:
We have not identified other matters arising from the audit that, in the
auditor's professional judgement, are significant to the oversight of the
financialreportingprocess.
Significant mattersdiscussed with management:
Significant matters discussed with management related primarily to the
impact of COVID-19 on the organization. Management have made
relevantdisclosures in relationto thisimpact in the annualaccounts.
The impact of Russia’s invasion on Ukraine was also discussed with
management. However, therehas beenno impact of thison the IJB.
Other Significant Findings (continued)
Financial reporting findings
We will obtain written representations from the Board on matters material to the Annual Accounts when other sufficient appropriate audit
evidencecannotreasonablybe expectedto exist. A copyof thedraftrepresentationsletterhas beencirculatedseparately.
Below, we set out the findings from our audit surrounding your financial reporting process.

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Our opinion on the financial
statements
Based on our audit work completed
to date, we expect to issue an
unmodifiedauditopinion.
Material uncertainty related to
going concern
We have not identified a material
uncertainty related to going concern
and will report by exception
regarding the appropriateness of the
use of the going concern basis of
accounting.
Practice Note 10 provides guidance
on applying ISA (UK) 570 Going
Concern to the audit of public sector
bodies. The anticipated continued
provision of the service is relevant to
the assessment of the continued
existence of a particularbody.
Emphasis of matter and other
matterparagraphs
There are no matters we judge to be
of fundamental importance in the
Annual Accounts that we consider it
necessary to draw attention to in an
emphasisof matterparagraph.
There are no matters relevant to
users’ understanding of the audit
that we consider necessary to
communicate in an other matter
paragraph.
Other reportingresponsibilities
The narrative parts of the Annual
Accounts is reviewed in its entirety
for material consistency with the
annual accounts and the audit work
performance and to ensure that
they are fair, balanced and
reasonable.
Our opinion on matters prescribed
by the Controller of Audit as
discussed furtheron page 15.
Our Audit Report
Other matters relating to the form and content of our report
Here we discuss how the results of the audit impact on other significant sections of our audit report.

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Requirement Deloitteresponse
Management
Commentary
The management commentary comments on
financial performance, strategy and
performance review and targets. The
commentary included both financial and non
financial KPIs and made good use of graphs
and diagrams. The Board also focuses on the
strategicplanningcontext.
We have assessed whether the management commentary has been prepared in
accordance with the statutoryguidance.
We have also read the management commentary and confirmed that the information
contained within is materially correct and consistent with our knowledge acquired during
thecourse of performingtheaudit,andis nototherwise misleading.
We are satisfied that the management commentary hasbeen prepared in accordance with
guidance,is consistent with ourknowledge andis not otherwisemisleading.
Remuneration
Report
The remuneration report must be prepared in
accordance with the 2014 Regulations,
disclosing the remuneration and pension
benefitsof the ChiefOfficer.
We have audited the disclosures of remuneration, pension benefits and pay bands. We
identified a numbers of errors in relation to salary and pension disclosures including some
related to the prior year. We can confirm – following the updates made by management -
thattheyhave beenproperlypreparedinaccordance with theregulations.
Annual
Governance
Statement
The Annual Governance Statement reports
that the Board governance arrangements
provide assurance, are adequate and are
operatingeffectively.
We have assessed whether the information given in the Annual Governance Statement is
consistent with the financial statements and has been prepared in accordance with the
Delivering Good Governance in Local Government Framework. Based on our review of
the Annual Accounts, we concluded that they are prepared in accordance with the Annual
GovernanceStatementandonlyminoramendmentswere requestedto management.
Your Annual Report
We are required to provide an opinion on the auditable parts of the Remuneration Report, the Annual Governance Statement and whether the
ManagementCommentaryis consistent with thedisclosures in theaccounts.

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Audit Dimensions and Best Value

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Audit Dimensions and Best Value
Overview and conclusions
Financial management
The IJB continues to have effective budget setting and monitoring
arrangements in place. This is supported by an experienced finance team
and a robust internal audit function, as well as appropriate arrangements
for thepreventionanddetectionof fraudanderror.
Financial sustainability
The IJB has set a balanced budget for 2022/23 and holds unearmarked
reserves at a level consistent with its Reserves Strategy, therefore is
financially sustainable in the short term. It is also continuing to repay the
historical loan to North Ayrshire Council. However, it continues to be faced
with significant financial challenges over the medium and longer-term,
projecting a high level potential funding gap of up to £8.6m over the next
two years.
It is positive to see the development of the MTFO during the year, the
progress with transformational change programme and the updated
Strategic Commissioning Plan with a clear focus on continuous
improvement. Significant work is still required to make the level of lasting
long-term transformational change needed to ensure financial
sustainability. Progress continues to be impacted by the ongoing response
to the pandemic. Significant earmarked reserves have been carried
forward into future years. It is critical that detailed plans are developed to
demonstrate how these funds will be used to make transformational
change.
It is important that as the transformation change programme is
progressed, a clear benefits tracker is put in place to demonstrate that the
transformationinitiativesare achievingthedesiredoutcomes.
Governanceand transparency
The IJB continues to have strong leadership, with more tailored training
being developed for Board members. The governance arrangements also
continue to be robust, with recent updates to the Standing Orders and
Scheme of Delegation.The IJB continuesto be openandtransparent.
Further work is required to progress with implementing delegated hospital
budgets and set aside requirements, in collaboration with the Scottish
Government,NHS AyrshireandArranandotherAyrshirepartnerships.
Value formoney
The IJB continues to have a clear and robust performance management
framework in place which analyses data, tracks progress and identifies
actions. Regular reporting on performance is provided to the Performance
and Audit Committee and the IJB, with a focus on continuous
improvement.
As set out in our audit plan and separate report on the “Audit Dimensions and Best Value” presented to the Committee in June 2022, public audit in Scotland
is wider inscope thanfinancialaudits. Ours separatereportsets outourfindingsandconclusions on our auditwork coveringtheareasset outbelow.
In accordance with the Code of AuditPractice, ouroverall conclusions on each auditdimensionandbest valueare summarised on thefollowingpage.
Deloitteview – Best Value
The IJB has sufficient arrangements in place to secure best value and has
a clear understandingof areas which requirefurtherdevelopment.

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Purpose of our Report and Responsibility Statement
Our report is designed to help you meet your governance duties
What we report
Our report is designed to help the IJB, and the Board discharge their
governance duties. It also represents one way in which we fulfil our
obligations under ISA (UK) 260 to communicate with you regarding your
oversight of the financial reporting process and your governance
requirements.Our reportincludes:
• Results of our work on key audit judgements and our observations on the
qualityof yourAnnualReportandAccounts;
• Our internalcontrol observations;and
• Otherinsightswe have identifiedfrom ouraudit.
What we don’t report
As you will be aware, our audit was not designed to identify all matters that
may be relevantto the IJB.
Also, there will be further information you need to discharge your
governance responsibilities, such as matters reported on by management or
byotherspecialist advisers.
Finally, our views on internal controls and business risk assessment should
not be taken as comprehensive or as an opinion on effectiveness since they
have been based solely on the audit procedures performed in the
proceduresperformedin fulfillingourauditplan.
The scopeof our work
Our observations are developed in the context of our audit of the annual
accounts.
We describedthescope of ourwork in our auditplan.
We welcome the opportunity to discuss our report with you and receive
yourfeedback.
Use of this report
This report has been prepared for the Board, as a body, and we therefore
accept responsibility to you alone for its contents. We accept no duty,
responsibility or liability to any other parties, since this report has not been
prepared,andis notintended,foranyotherpurpose.
Pat Kenny, CPFA
For and on behalf of Deloitte LLP
Glasgow | 16th August2022

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Appendices

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2020
Audit Adjustments
Disclosures and misstatements
Disclosure misstatements
The following misstatements have been identified up to the date of this report which have been corrected by management. We nonetheless communicate
them to you to assist you in fulfilling your governance responsibilities, including reviewing the effectiveness of the system of internal control. There are no
uncorrected misstatements.
Disclosure Summaryof disclosure requirement Quantitativeor qualitative consideration
Prior periodadjustment
The disclosure in relation to the prior period adjustment for the Covid-
19 Thank You payments did not initially comply with the Code
requirements. Management have since revised the disclosure in
accordance with the Code.
The misstatement is quantitatively and
qualitatively material for the users of the
financialstatements.
RemunerationReport
We identified errors in relation to the salary disclosure for individuals
who had interim appointments. The requirement is to show full salary
rather than only the additional responsibility payment (which was
initially disclosed). This had a linked impact on the full year equivalent
salary and pension disclosures including prior year adjustments. This
hassince beencorrectedbymanagement.
The misstatement is qualitatively material
for theusers of thefinancialstatements.
Audit misstatements
As at the date of this report we have not identified any audit misstatements, corrected or uncorrected.

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Responsibilities:
The primary responsibility for the prevention and detection of fraud rests
with management and those charged with governance, including
establishing and maintaining internal controls over the reliability of financial
reporting, effectiveness and efficiency of operations and compliance with
applicablelaws andregulations.
As auditor, we obtain reasonable, but not absolute, assurance that the
financial statements as a whole are free from material misstatement,
whethercaused byfraudor error.
Required representations:
We have asked the Board to confirm in writing that you have disclosed to us
the results of your own assessment of the risk that the financial statements
may be materially misstated as a result of fraud and that you have disclosed
to us all information in relation to fraud or suspected fraud that you are
aware of andthataffectstheentity.
We have also asked the Board to confirm in writing their responsibility for
the design, implementation and maintenance of internal control to prevent
anddetect fraudanderror.
Audit work performed:
In our planning we identified the risk of fraud in relation to completeness of
income and management override of controls as a key audit risk for your
organisation.
During course of our audit, we have had discussions with management and
those chargedwith governance.
In addition, we have reviewed management’s own documented procedures
regardingfraudanderror in thefinancialstatements.
Our Other Responsibilities Explained
Fraud responsibilities and representations

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Independence and Fees
Independence
confirmation
We confirm the audit engagement team, and others in the firm as appropriate, Deloitte LLP and, where applicable, all Deloitte
network firmsare independentof the Boardandandourobjectivityis notcompromised.
Fees The audit fee for 2021/22, in line with the expected fee range provided by Audit Scotland, is £27,960, as analysed below:
No non-audit services fees have been charged for the period.
Non-audit services In our opinion there are no inconsistencies between the FRC’s Ethical Standard and the company’spolicy for the supply of non-
audit services or any apparent breach of that policy. We continue to review our independence and ensure that appropriate
safeguards are in place including, but not limited to, the rotation of senior partners and professional staff and the involvement
of additionalpartnersandprofessionalstaffto carry outreviewsof thework performedandto otherwise advise as necessary.
Relationships We are required to provide written details of all relationships (including the provision of non-audit services) between us and
the organisation, its board and senior management and its affiliates, including all services provided by us and the DTTL
network to the audited entity, its board and senior management and its affiliates, and other services provided to other known
connectedpartiesthatwe consider may reasonablybe thoughtto bear on ourobjectivityandindependence.
We are notaware of anyrelationshipswhich are requiredto be disclosed.
As partof ourobligationsunderInternationalStandardson Auditing(UK), we are requiredto reportto youon thematterslisted below:
2021/22 2021/20
£ £
Auditor remuneration 19,250 18,850
Audit Scotland fixed charges
Pooled costs 2,010 1,790
Contribution to PABV 5,670 5,650
Audit support costs 1,030 1,040
Total fee 27,960 27,330

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