Decision details

The Director of Resources submitted a report asking members to ratify the responses made by management in response to a number of questions raised by Grant Thornton. These questions cover some important areas of the auditor risk assessment where there is a requirement to make inquiries of the Accounts and Audit Committee under auditing standards.

The questions raised and the management responses were annexed to the report and covered the following:

· General Enquiries of Management

· Fraud

· Laws and Regulations

· Related Parties

· Going Concern

· Accounting Estimates

RESOLVED THAT COMMITTEE:

Ratify the responses made to the Grant Thornton document ‘Informing the audit risk assessment for Ribble Valley Borough Council 2022/23’ as attached at Annex 1 of the report.