Agenda item

Report from Bury’s External Auditors is attached

Karen Murray and Osama Rathore presented the Draft Auditor’s Annual report summarising the work Forvis Mazars have undertaken as the auditor for Bury Council (‘the Council’) for the year ended 31 March 2025.

It was reported that the Council did not meet the statutory publication date of 30 June 2025 for its unaudited financial statements for the year ending 31 March 2025. The draft statements were not published until 15 October 2025.

Forvis Mazars have not commenced work on the financial statements and it was explained that they expect to complete the work and issue their opinion on the financial statements in February 2026. Forvis Mazars expect to issue a disclaimed audit report.

It was also reported that that the external auditors had considered there was a significant risk the weaknesses they had previously identified had not been addressed. The risks had been reported, and the work they planned to do to address them, to the Council. However, they have been unable to complete the work planned as the Council had not yet provided evidence to support the improvements in all areas.

A more thorough report will be presented to the Audit Committee at its next meeting in February 2026.

Those present were given the opportunity to ask questions and the following points were raised:

• Councillor Hook referred to the statement that council evidence had not been provided and asked whether this was more to do with timing and capacity.

The external auditor explained that it was both, the council could have provided some information in certain areas as the auditors had been requesting it since June. There had been a lack of engagement.

The S.151 Officer explained that there was some budget work that needed completing before sharing and capacity had been an issue.

• Councillor Moss referred to VFM comments last year in relation to Childrens Services and asked about progress made.

The S.151 Officer explained that this was in relation to project safety valve. There had not been as much progress made in relation to this as the Council would have liked but it was a national issue  and the council were awaiting further information from the DfE.

The External Auditor explained that the Council had been slow at providing a response  and they had hoped that the changes which had been implemented would have helped the S.151 Officer and his team to provide  the information requested.

The S.151 Officer explained that governance arrangements had seen the implementation of six assurance groups that meet every Month in relation to the weaknesses identified. The progress made is reported to the Audit Committee at each meeting.

• Mr Webster stated that on page 15 of the External Auditor’s report it referred to the issue of the statutory recommendation in December 2025, Mr Webster asked if this should have read 2024.

• Mr Webster asked if any questions had been received during the public inspection period and asked if there was a timetable of work to February in place.

The External Auditor reported that no questions had been received and explained that the work would come together in the next 3 – 4 months.

• Councillor Bernstein referred to the outcome set out in the report in relation to the draft Annual Governance Statement and arrangements not being in place for 2024/2025. Councillor Bernstein stated that it wasn’t clear when some arrangements had been put in place.

• Councillor Hook asked if the requests for information from External Audit went to a specific board.

The S.151 Officer reported that each board included elements from the improvement plan and the Improvement Plan update which will be presented at the February 2026 meeting will set out progress made to that point.

• Councillor Gartside referred to paragraph 3 on page 9 of the report and asked if any of the recommendations had shown strengthening of areas.

The External Auditor stated that the Head of Internal Audit suggested that there was still some improvement required.

• Mr Thomas referred to the timetable of work and asked if the Council were to provide requests in a timely manner could the External Audit team complete the work required.

It was explained that in relation to the VFM work if the information was provided before the Christmas break the work would be completed in time to present at the February meeting of the Committee.

It was agreed:

That the contents of the report be noted.