Annual Accounts 2021-22 - Letters of Representation
North Lanarkshire Council · 27 October 2022
Back to Audit and Scrutiny Panel — 27 October 2022 and its agenda
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North Lanarkshire Council Report Audit & Scrutiny Panel Does this report require to be approved? ☐ Yes ☒ No Ref;EK/KS/VR Date 27/10/22 Annual Accounts 2021/22 – Letters of Representation From Elaine Kemp, Head of Financial Solutions E-mail KempE@northlan.gov.uk Telephone 07939280601 1. Background 1.1. The Local Government (Scotland) Act 1973 requires all local authorities to appoint an officer who has responsibility for the administration of their financial affairs, known as the Section 95 Officer. 1.2. International Standards on Auditing (ISA580 Written Representations) require external audit to request a written representation from the accountable officer providing written assurance on aspects of the Council’s financial statements, and Charitable Trust and Educational Trust Accounts, including the judgements and estimates made in their preparation. Executive Summary The purpose of this report is to provide Members with information on the Letter of Representation required to be submitted to Audit Scotland in respect of the Council’s Annual Accounts and the Council’s Charitable Trust Accounts for 2021/22. Recommendations The panel is invited to note the Letters of Representation provided to Audit Scotland The Plan for North Lanarkshire Priority All priorities Ambition statement (25) Ensure intelligent use of data and information to support fully evidence based decision making and future planning
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2. Report 2.1. The letters of representation have been signed in my capacity as Section 95 Officer for the Council and Trustee for the Charitable Trust and Educational Trust. A copy of both letters are attached. 2.2. As in previous years, the letters set out the representations of management and confirms that the accounts are free from material misstatement. 2.3. During the course of the audit, the external auditors have highlighted a number of misstatements within the Council’s financial statements, which where material, have been adjusted for the audited accounts. 2.4. A list of items that have arisen relating to the Council’s accounts and the Charitable Trust and Educational Trust accounts are contained within the External Audit Annual Audit Report, which forms part of this meeting’s agenda. 3. Measures of success N/a 4. Supporting documents Appendix 1 North Lanarkshire Council Letter of Representation Appendix 2 Charitable Trusts and Educational Endowments Letter of Representation Elaine Kemp Head of Financial Solutions 5. Impacts ( http://connect/report-template-guidance ) 5.1 Public Sector Equality Duty and Fairer Scotland Duty Does the report contain information that has an impact as a result of the Public Sector Equality Duty and/or Fairer Scotland Duty? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? If Yes, has an assessment been carried out and published on the council’s website? https://www.northlanarkshire.gov.uk/your-community/equalities/equality-and-fairer- scotland-duty-impact-assessments Yes ☐ No ☐ 5.2 Financial impact Does the report contain any financial impacts? Yes ☐ No ☒ If Yes, have all relevant financial impacts have been discussed and agreed with Financial Solutions? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.3 HR policy impact Does the report contain any HR policy or procedure impacts? Yes ☐ No ☒
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If Yes, have all relevant HR impacts have been discussed and agreed with People and Organisational Development? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.4 Legal impact Does the report contain any legal impacts (such as general legal matters, statutory considerations (including employment law considerations), or new legislation)? Yes ☐ No ☒ If Yes, have all relevant legal impacts have been discussed and agreed with Legal and Democratic Solutions? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.5 Data protection impact Does the report / project / practice contain or involve the processing of personal data? Yes ☐ No ☒ If Yes, is the processing of this personal data likely to result in a high risk to the data subject? Yes ☐ No ☐ If Yes, has a Data Protection Impact Assessment (DPIA) been carried out and e- mailed to dataprotection@northlan.gov.uk Yes ☐ No ☐ 5.6 Technology / Digital impact Does the report contain information that has an impact on either technology, digital transformation, service redesign / business change processes, data management, or connectivity / broadband / Wi-Fi? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? Where the impact identifies a requirement for technology, has an assessment been carried out (or scheduled) by the Enterprise Architecture Governance Group (EAGG)? Yes ☐ No ☐ 5.7 Environmental / Carbon impact Does the report / project / practice contain information that has an impact on any environmental or carbon matters? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? 5.8 Communications impact Does the report contain any information that has an impact on the council’s communications activities? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? 5.9 Risk impact Is there a risk impact? Yes ☐ No ☒
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If Yes, please provide a brief summary of the key risks and potential impacts, highlighting where the risk(s) are assessed and recorded (e.g. Corporate or Service or Project Risk Registers), and how they are managed?