Agenda and draft 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 C S Gore and I K Ridley.

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

Councillor F S Ghattoraya substituted for Councillor C S Gore.

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 approve 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 2 October 2024 be taken as read, confirmed and approved.

There was no Action List arising from the previous meeting.

There was no Action List arising from the previous meeting.

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 Chief Finance Officer / S151 Officer

The Committee gave consideration to the report and appendix (as set out at pages 7-27 of the agenda reports pack) which gave an update on Internal Audit’s progress on delivering the 2024/25 Audit Plan.

By affirmation of the meeting, it was

UNANIMOUSLY RESOLVED THAT:

The content of the report and Internal Audit Progress Report (January 2025) (as set out at Appendix 1) be considered and noted.

Report of the Chief Finance Officer / S151 Officer

Councillor G A Boulter requested that the assurances given by the Section 151 Officer regarding having carried out due diligence be specifically minuted, namely the new Internal Auditors selected are reputable and competent.

The Committee gave consideration to the report (as set out at pages 28-29 of the agenda reports pack), which asked it to approve the recommendation as set out at paragraph 1.6.

It was moved by the Chair, seconded by Councillor G A Boulter, and

UNANIMOUSLY RESOLVED THAT:

The recommendation to appoint new Internal Auditors as set out at paragraph 1.6 be approved.

In accordance with Rule 6.3 of Part 4 of the Constitution, the Chair moved for the order of business to be altered and taken in the order as reflected in the minutes.

By affirmation of the meeting, it was

UNANIMOUSLY RESOLVED THAT:

The order of business be altered, accordingly

Report of the Chief Finance Officer / S151 Officer

The Committee gave consideration to the report and appendices (as set out at pages 30-78 of the agenda reports pack and pages 3-34 of the agenda update) which presented an update on External Audit’s progress.

By affirmation of the meeting, it was

UNANIMOUSLY RESOLVED THAT:

i)            The contents of the report and appendices be noted; and

ii)           The report and appendices be recommended to and noted by Full Council.

Report of the Chief Finance Officer / S151 Officer

The Committee gave consideration to the report and appendix (as set out at pages 79-86 of the agenda reports pack) which presented the Strategic Risk Register to Committee for information.

By affirmation of the meeting, it was

UNANIMOUSLY RESOLVED THAT:

The content of the report and Strategic Risk register Update (as set out at Appendix 1) be considered and noted.

Report of Chief Finance Officer / Section 151 Officer

Under section 100B(4)(B) of the Local Government Act 1972, by reason of special circumstance, in that this additional item of business needs to be considered before the next meeting of the Audit Committee.

The Committee gave consideration to the report and the appendices (as set out at pages 35-269 of the agenda update), which presented the Council’s Statement of Accounts (2023/24) for approval.

It was moved by the Chair, seconded by Cllr P Joshi and

UNANIMOUSLY RESOLVED THAT:

     i.        The Statement of Accounts for the year ended 31 March 2024 and the Annual Governance Statement, subject to any required final changes that may be agreed with the Council’s External auditors be reviewed and approved;

    ii.        The Statement of Accounts and Annual Governance Statement for the year ended 31 March 2024, be published, and the Section 151 Officer be authorised, following consultation with the Chair of the Audit Committee, to make any required final changes to the accounts that may be agreed with the Council’s External Auditors be confirmed, in order to comply with the Council’s statutory obligations; and

  iii.        The Letter of Representation be approved.