Agenda and draft minutes

Apologies for absence were submitted on behalf of Councillor Gibbens with the substitution of Councillor Green authorised in accordance with council procedure rule 10.

To confirm the minutes of the previous meeting.

It was moved by Councillor Flemming, seconded by Councillor Webber-Jones and

RESOLVED – the minutes of the meeting held on 18 September be confirmed as a correct record.

To receive verbally from members any disclosures which they are required to make in accordance with the Council’s code of conduct or in pursuance of Section 106 of the Local Government Finance Act 1992. This is in addition to the need for such disclosure to be also given when the relevant matter is reached on the agenda.

No interests were declared.

Report of the Internal Auditor

Consideration was given to the internal audit progress report. It was moved by Councillor Webber-Jones, seconded by Councillor Allen and

RESOLVED – the report be approved.

Report of the Internal Auditor

Members received the main accounting final report from the internal auditor. It was moved by Councillor Webber-Jones, seconded by Councillor Allen and

RESOLVED – the report be approved.

Report of the Internal Auditor

The committee considered the budgetary control final report. It was moved by Councillor Webber-Jones, seconded by Councillor Allen and

RESOLVED – the report be approved.

To update members on the position regarding the backlog of the publication of audited accounts and the national proposals to deal with the delay

An update was provided on the position in relation to the backlog in the publication of audited accounts and the national proposals to deal with the delay. It was noted that because the delays were caused by the centrally appointed external auditors, there were hundreds of other councils in the same position and members were not confident that the external auditor would meet the backstop date of 13 December to enable publication of audited accounts.

It was noted that the delays would result in a further two years of unqualified accounts. In response to a member’s question, assurance was given that members wouldn’t be held liable for any issues as a result of the accounts being unqualified.

Discussion ensued on the recommendation contained within the statement of accounts report about delegation of the decision to approve the accounts to the chair of the committee and whilst members were comfortable with this, it was suggested that they may wish to arrange a further meeting. The external auditor agreed to keep the chair updated on progress up to 13 December.

It was moved by Councillor Webber-Jones, seconded by Councillor Pendlebury and

RESOLVED – the report be noted.

To present to members the financial statements and annual governance statements for 2020/21, 2021/22 and 2022/23 for approval

Members received the statement of accounts and annual governance statements for 2020/21, 2021/22 and 2022/23. Attention was drawn to a system error which had created an error in the accounts but had not affected the bottom line. It was moved by Councillor Webber-Jones, seconded by Councillor Flemming and

RESOLVED –

(i)            The statement of accounts and annual governance statements for 2020/21, 2021/22 and 2022/23 be approved;

(ii)          Authority be delegated to the chair of the Audit Committee to formally approve the accounts or approve any changes required when the external audit work is concluded.

Report from Ernst & Young LLP for years ended 31 March 2021, 31 March 2022 & 31 March 2023

Members received a report of the outgoing external auditor in relation to value for money arrangements. Discussion ensued on frequency of meetings and it was agreed that this would be reviewed after a period of stability. It was moved by Councillor Webber-Jones, seconded by Councillor Flemming and

RESOLVED – the report be approved.

Report of the External Auditor - Azets

The new external auditor presented the audit progress report. It was noted that due to the lack of assurance on previous years’ accounts following the external auditor’s backlog, a disclaimed opinion would also be provided on the 2023/24 and 2024/25 accounts, but the auditors would work with officers on a recovery plan. It was moved by Councillor Webber-Jones, seconded by Councillor Flemming and

RESOLVED – the report be approved.

Members to consider if any items are required to be referred to council

None.