Agreed to:
· approve the change of date in relation to the requirement for FFL to provide the final audited accounts to the Council from 31 July to reflect the requirement of The Accounts and Audit (Amendment) Regulations 2022. The current requirements of the Regulations will result in the final audited accounts being submitted by FFL to the Council by 30 September in each financial year until the 2027/28 accounts have been completed;
· that the date that the FFL is required to submit final audited accounts to the Council should continue to reflect the requirements outline in The Accounts and Audit (Amendment) Regulations 2022 both now and in the future;
· delegate to the S151 Officer or such other official as appropriate the responsibility to mirror the amended final audited accounts submission date in the FFL Articles of Association to reflect the requirements of The Accounts and Audit (Amendment) Regulations 2022 and any other relevant documents which contain this information.