Meeting to be held on 28 November 2023
External Audit – Addendum to the Audit Plan
(Appendix 1 refers)
Contact for further information:
Steven Brown - Director of Corporate Services – Telephone Number 01772 826804
Executive Summary
This report provides an update to the audit plan agreed by the Audit Committee on 25 July 2023 to reflect an additional risk identified relating to incomplete or inaccurate information transferred to the new general ledger hosted by Lancashire County Council.
Recommendation
The Committee is asked to note and endorse the report. |
Information
The additional risk identified will require additional work in order to respond to this risk including a review of the IT environment to document and evaluate controls and map closing balances from the previous ledger to the opening balances in the new ledger.
Financial Implications
These will be provided in a separate update to the Audit Committee.
Business Risk Implications
None
Environmental Impact
None
Equality and Diversity Implications
None
Human Resource Implications
None
Local Government (Access to Information) Act 1985
List of Background Papers
Paper:
Date:
Contact:
Reason for inclusion in Part 2 if appropriate: N/A