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External auditor's Audit Findings Report

External auditor's Audit Findings Report

The Audit Findings Report summarises the key issues arising from the work that the Council’s external auditor, Grant Thornton, carries out on East Sussex County Council and East Sussex Pension Fund during the year. This includes their opinions on the financial statements of the County Council and the Pension Fund.

These reports are always published in arrears and are normally reported to the Council during the calendar year following the audit.

After the audit is finished the auditor will issue a certificate of completion, however for 2020/21 Grant Thornton are not yet able to issue this as there are a number of areas of work still ongoing in respect of:

the Council’s arrangements for securing economy, efficiency and effectiveness in its use of resources
the consistency of the pension fund financial statements of the Council included in the Pension Fund Annual Report with the pension fund financial statements included in the statement of accounts
Whole of Government Accounts (WGA) Component Assurance statement for the year ended 31 March 2021