Issue - meetings

The Council is asked to consider the appointment of an external auditor for both West Sussex County Council and West Sussex Pension Fund, in the light of a report by the Regulation, Audit and Accounts Committee.

54.1     The Council considered the appointment of an external auditor for both West Sussex County Council and West Sussex Pension Fund, in the light of a report by the Regulation, Audit and Accounts Committee (pages 51 to 54).

54.2     Resolved –

That the invitation from the Public Sector Audit Appointments Limited (PSAA) to continue to be an opt-in authority for the purposes of the appointment of an external auditor for both West Sussex County Council and West Sussex Pension Fund, for the period 1 April 2023 to 31 March 2028, under the provision of the Local Audit and Accountability Act 2014 and the requirements of the Local Audit (Appointing Person) Regulations 2015, be endorsed for acceptance.

Report by Director of Finance and Support Services.

The Committee is asked to recommend to County Council the acceptance of the invitation from the Public Sector Audit Appointments Limited (PSAA) to continue to be an opt-in authority for the purposes of the appointment of an external auditor for both West Sussex County Council and West Sussex Pension Fund.

29.1     The Committee considered a report by the Director of Finance and Support Services (copy appended to the signed minutes).

29.2     Mrs Chuter, Financial Reporting Manager, introduced the report and informed the Committee that the appointment of the external auditor was a five year cycle and the report outlined the options for the next term, with an officer recommendation to opt-in to a Sector Led Body appointment.

29.3     The Committee queried if there were any local authority options for a joint procurement.  – Ms Eberhart confirmed that there had been no County level discussion and that most had proposed to stay with current arrangements due to the gains of being under the Public Sector Audit Appointments Limited (PSAA) arrangement

29.4     Resolved – That the Committee recommend to County Council the acceptance of the invitation from the Public Sector Audit Appointments Limited (PSAA) to continue to be an opt-in authority for the purposes of the appointment of an external auditor for both West Sussex County Council and West Sussex Pension Fund, for the period 1 April 2023 to 31 March 2028, under the provision of the Local Audit and Accountability Act 2014 and the requirements of the Local Audit (Appointing Person) Regulations 2015.