Meeting to be held on 11 December 2025
(Appendix 1 refers)
Contact for further information – Steven Brown - Director of Corporate Services
Tel: 01772 866804
Executive SummaryThe external auditor is required to produce an Audit Findings Report summarising the conclusions from their work undertaken as part of the year-end audit of accounts. The external auditor has completed the majority of work required under the Code but cannot formally conclude the audit and issue the audit certificate until confirmation from the National Audit Office the audit of the Whole of Government Accounts is complete for the year ended 31 March 2025 has been received. The auditors have stated that they are satisfied that this work does not have a material effect on the financial statements for the year ended 31 March 2025.The Value for Money (VFM) work has been completed, and the detailed commentary is set out in the separate Auditors Annual Report also on this agenda.
Recommendation(s)The Committee is asked to note and endorse the updated Audit Findings Report.
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Under the statutory Code of Audit Practice for Local Government bodies our external auditors Grant Thornton are required to issue a report to those charged with governance summarising the conclusions from their audit work. This draft report, known as the Audit Findings Report, is attached as Appendix 1, and will be presented by the Audit Manager.
None.
None.
None.
Data Protection (GDPR)
Will the proposal(s) involve the processing of personal data? N
None
The audit fee is set out in Appendix E of the Audit Findings Report.
None.
Paper: N/A
Date: N/A
Contact: N/A
Reason for inclusion in Part 2 if appropriate: Insert Exemption Clause
Appendix 1: Audit Findings (ISA 260) Report for Lancashire Combined Fire Authority