Issue - meetings

This report presents the external auditor’s Annual Audit Letter for the year ended 31 March 2020; the Housing Benefit Certification Letter for 2019/20; and the External Audit Plan for 2020/21. In accordance with audit regulations, these items must be presented to Committee.

Following consideration, it was resolved that the Committee:

(1)      Received the Annual Audit Letter for 2019/20

(2)      Received the Housing Benefit Certification for 2019/20

(3)      Received the External Audit Plan for 2020/21

The Committee received a report presenting the external auditor’s Annual Audit Letter for the year ended 31 March 2020; the Housing Benefit Certification Letter for 2019/20; and the External Audit Plan for 2020/21. In accordance with audit regulations, these items must be presented to Committee.

The Committee received a verbal introduction from the representative from the Council’s External Auditor Grant Thornton.

The following matters were raised by the Committee:

a)            VAT: Following a question from a Member, the Officer confirmed that due to the complex nature of rules regarding VAT, it is common for HMRC to release clarification regarding how they interpret these rules. They may then ask organisations to renew their processes in line with this updated clarification. When HMRC asked all election authorities to review their VAT treatment on elections, it transpired that Epsom and Ewell had been reclaiming VAT twice. Therefore, the Council now has to repay the over-claimed VAT to HMRC. It was noted that this would be picked up with the External Audit team at the final audit.

b)           Delays due to Covid-19: Members noted possible delays to the Audit as a result of Covid-19. The External Audit representative confirmed that although the pandemic had presented some challenges, the Grant Thornton team hold the resource and intent to complete this Audit without any major issues. It was noted that the Epsom and Ewell External Audit is one that would be looked at completing early in the cycle of prioritisation.

c)            Housing benefit: Members noted the net £490 overpayment of Housing Benefit. The Officer noted that although this sum is below the DWP threshold and therefore not recoverable from recipients, it will be claimed back direct from DWP.

Following consideration, it was resolved unanimously that the Committee:

(1)      Received the Annual Audit Letter for 2019/20

(2)      Received the Housing Benefit Certification for 2019/20

(3)      Received the External Audit Plan for 2020/21