Agenda and minutes

To receive apologies for absence from Members to determine the quorum of the meeting in accordance with Rule 7 of Part 4 of the Constitution.

An apology for absence was received from Councillors J Kaufman, Mrs L Kaufman and Mrs S B Morris.

To appoint substitute Members in accordance with Rule 26 of Part 4 of the Constitution and the Substitution Procedure Rules.

None.

Members are reminded that any declaration of interest should be made having regard to the Members’ Code of Conduct. In particular, Members must make clear the nature of the interest and whether it is 'pecuniary' or ‘non-pecuniary'.

None.

To read, confirm and sign the minutes of the previous meeting in accordance with Rule 19 of Part 4 of the Constitution.

By affirmation of the meeting, it was

UNANIMOUSLY RESOLVED THAT:

The minutes of the previous meeting held on 25 January 2023 be taken as read, confirmed and signed.

To read, confirm and note the Action List arising from the previous meeting.

None.

To receive any Petitions and, or, Deputations in accordance with Rule(s) 11 and 12 of Part 4 of the Constitution and the Petitions Procedure Rules respectively.

None.

Report of the Strategic Director / Section 151 Officer

The Committee gave consideration to the report and appendix (as set at pages 8 - 15 of the agenda reports pack) which updated the Audit Committee on the progress of improvement actions identified through the annual review of the Annual Governance Statement for 2022/23.

By affirmation of the meeting, it was

UNANIMOUSLY RESOLVED THAT:

The content of the report be noted.

Report of the Head of Finance / Deputy Section 151 Officer

The Committee gave consideration to the report and appendix (as set out on pages 16 - 25 of the agenda pack) which presented the Strategic Risk Register to Committee for information.

By affirmation of the meeting, it was

UNANIMOUSLY RESOLVED THAT:

The report and Strategic Risk Register (as set out in Appendix 1) be considered.

Report of the Finance Manager

The Committee gave consideration to the report and appendices (as set at pages 26 – 48 of the agenda reports pack) which asked it to review and approve the draft accounting policies and materiality levels for the 2022/23 Financial Statements.

It was moved by the Chair,seconded by Councillor G A Boulterand

UNANIMOUSLY RESOLVED THAT:

i)                     The Draft Accounting Policies for the 2022/23 Financial Statement as detailed in Appendix 1 be approved; and

ii)                   The materiality levels as out in Appendix 1 be approved; and

iii)                  Authority be delegated to the Section 151 Officer to make any necessary amendments be approved

Report of the Strategic Director / Section 151 Officer

The Committee gave consideration to the report and appendix (as set out on pages 49 - 56 of the agenda pack) which gave an update on Internal Audit’s progress on delivering the 2022/23 Audit Plan.

By affirmation of the meeting, it was

UNANIMOUSLY RESOLVED THAT:

The progress made in delivering the 2022/23 Audit Plan be noted.

Report of the Strategic Director / Section 151 Officer

The Committee gave consideration to the report and appendix (as set out in pages 57 - 92 in the agenda reports pack) which presented the Strategic Internal Audit Plan for 2023/24 to 2025/26.

It was moved by the Chair, seconded by Councillor D W Loydalland

UNANIMOUSLY RESOLVED THAT:

The Strategic Internal Audit Plan for 2023/24 to 2025/26 be approved.