Agenda and draft minutes

Apologies for absence were submitted on behalf of Councillors Flemming, Webber-Jones and Lambert.

To confirm the minutes of the previous meeting.

It was moved by Councillor Williams, seconded by Councillor Allen and

                        RESOLVED – the minutes of the meeting held on13 November                  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 at this meeting.

To provide context to the first Audit Completion Report from Azets our new External Auditors

Members received a covering report from the Head of Finance and the first Audit completion report from Azets the new external auditors.

In response to questions from members around the Government reform review, officers confirmed that they were engaging with Ministers to talk about the reform of the local audit system that included consultation on all proposals.

It was proposed by Councillor Pendlebury, seconded by Councillor Williams, and

                    RESOLVED – that members note the report and actions in place to address the value for money conclusions and outcomes from the recent Corporate Peer Challenge.

To provide an update to members on the council’s corporate risk register and respond to a key improvement action arising from the Corporate Peer Challenge in December 2024 in respect to the recommendation for corporate risks to be considered by this committee

Members were provided with an update to the Corporate Risk Register that had addressed actions from the Audit Committee Action Plan as well as findings from the Corporate Peer Challenge held in December 2024.

In response to questions from members, officers confirmed that:

·       The Corporate Risk Register was regularly reviewed, updated and published on a quarterly basis;

·       The devolution and Local Government Reorganisation risk listed on the register was as at November 2024 and had already been updated since the white paper had been published.

It was proposed by Councillor Gibbens, seconded by Councillor Williams, and

                    RESOLVED –

(i)              That members reviewed and considered the content of the report;

(ii)             That the Corporate Risk Register and Risk Management Framework be endorsed.

To provide members with a proposed update to the current Terms of Reference (ToR) based on the most recent CIPFA guidance for consideration

Members received this report updating the current terms of reference for this committee based on the most recent CIPFA guidance for consideration.

It was proposed by Councillor Allen, seconded by Councillor Surtees, and

                    RESOLVED –

(i)              The proposed updated Terms of Reference which had been drafted in response to the action plan and findings from the LGA Peer Challenge were approved

(ii)             The revised Terms of Reference were also recommended to Council for inclusion in the constitution.

Report of the internal auditor

Members were presented with the final sickness management internal audit report for 2024/25.

It was moved by Councillor Pendlebury, seconded by Councillor Gibbens and

                        RESOLVED – the report be approved.

Report of the internal auditor

Members received the Treasury management final internal audit report for 2024/25.

Members noted that there were areas identified where there was scope to improve the control environment.

It was moved by Councillor Gibbens, seconded by Councillor Pendlebury and

                    RESOLVED – the report be approved.

Report of the internal auditor

Members were presented with the internal audit annual report that summarised the internal audit work undertaken by Forvis Mazars in 2023/24, the scope and outcome of the work completed and included the annual statement on internal controls assurance.

In response to a question from members, officers confirmed that the Leisure centre audit had been deferred and would be carried out in March 2024.

It was proposed by Councillor Williams, seconded by Councillor Gibbens and

                        RESOLVED – the report be approved.

Report of the internal auditor

Members were presented with the internal audit progress report for January 2025 which showed the current position of delivery of the 2024/25 internal audit plan. Members noted that the capital programme audit had been delayed but should be completed by the end of March 2025.

It was proposed by Councillor Hollick, seconded by Councillor Allen, and

                    RESOLVED – the report be approved.

Annual report to council for consideration

Members were presented with the annual report to council for 2023/24. This report would now be presented to the next council meeting.

It was moved by Councillor Pendlebury, seconded by Councillor Allen and

                        RESOLVED – the report be approved.

To present to members an update on the  Financial Statements for 2023/24 and Annual Governance Statement for 2023/24 that are currently subject to external audit

Members were presented with the financial statements for 2023/24 and Annual Governance Statement for 2023/24 with a brief explanation of some of the key year on year changes in the primary statement of the accounts. These financial statements were subject to external audit with a completion date by the end of February 2025. An error of omission of a paragraph on page 261 of the pack was brought to the attention of the Audit Committee for inclusion in the approved version of the Annual Governance Statement under the heading, “How this issue is being addressed”.

It was proposed by Councillor Pendlebury, seconded by Councillor Hollick and

                        RESOLVED –

(i)            The following paragraph be included on page 261 of the pack under the section, “How this issue is being addressed” – During 2023/24 the committee had not been receiving information relating to the above responsibilities, and although the Finance and Performance Scrutiny see risks as part of its role, the coverage is not compensating for the required arrangements that need to be in place for the Audit Committee to ensure that assurance is being gained on the points above.

(ii)          The report be noted and the financial statements for 2023/24 and Annual Governance statement for 2023/24 approved for publication, subject to completion of the external audit process,

(iii)         The Chair given delegated authority to approve the final 2023/24 Statement of Accounts once the audit has been completed if there were any further amendments or audit requirements needed.

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

There were no additional items to be referred to Council.