To consider a report that contributes towards the effective two-way communication between Torbay Council's external auditors and Torbay Council’s Audit Committee, as 'those charged with governance'.

Members considered and noted the informing the audit risk assessment for Torbay Council 2020/21 report, that had been prepared by the Council’s External Auditors, Grant Thornton as part of their risk assessment procedures which required them to obtain an understanding of management processes and the Council’s oversight of the following areas:

·                     General Enquiries of Management:

·                     Fraud;

·                     Laws and Regulations;

·                     Related Parties; and

·                     Accounting Estimates.

The report contributes towards the effective two-way communication between the External Auditors and the Audit Committee as ‘those charged with governance’.

To consider a report that contributes towards the effective two-way communication between Torbay Council's external auditors and Torbay Council’s Audit Committee, as 'those charged with governance'.

This item was deferred until the Audit Committee meeting on 29 September.