Agenda and minutes

Apologies for absence were received from Laura Kirman, Councillors Emma Ghaffari and Stefan Mullard-Toal. Councillor Andrew Johnson attended as a substitute for Councillor Emma Ghaffari.

Councillors’ declarations of interest (if any) in relation to any matters on the agenda.

None.

Minutes of the meeting held on 18 September 2024

RESOLVED that the minutes of the meeting held on 18 September 2024 are agreed as a correct record and signed by the Chair.

None.

None.

Dean Gibbs – KMPG, attended the meeting to discuss the 2023/24 accounts and what to expect from the upcoming audit meetings and next steps.

He noted the internal ongoing work that has been undertaken between the council and KPMG and the final report is upcoming. This will be discussed and bought to the February committee when the 2023/24 audit is finalised.

Dean Gibbs and his team are happy to meet outside of the meeting to offer support to members if they have any questions and concerns.

The Committee received its current work plan.

A meeting for 11 December 2024 has been added to the workplan for receipt of the audited accounts.

Councillor Matthew Saggers noted at the Audit and Standards Committee on the 5 October 2022 the 2018/2019 accounts had been pre-signed whilst awaiting the infrastructure assessment from BDO. These would be read at the next meeting before discussing the 2023/2024 accounts in February 2025. Jacqueline Van Mellaerts – Assistant Director Finance, advised a pre-briefing will possibly be arranged to have a run through this and what to expect. Jacqueline Van Mellaerts also advised whilst awaiting for further information the report titles on the workplan may slightly change but this would be finalised for the next agenda.

RESOLVED that the work plan is noted.

Sarah Marsh presented the internal audit activity report.

Members and Officers discussed the internal audit activity report and the internal audit charter separately and questioned officers on them.

Councillor Russell Perrin asked why the process had slipped in reference to the general ledger lapsing into moderate assurance, due to the control process. Jacqueline Van Mellaerts advised she is looking into this, and this is something she will update Councillor Russell Perrin and the Committee of the findings once she has reviewed the recommendation prior to its due date.

RESOLVED that the Committee

A     The Committee reviewed the outcomes of the work of the internal audit service for the period October to November 2024 and identified any issues for further consideration.

B     The Committee approved the Internal Aduit Charter

Jacqui Van Mellaerts – Assistant Director Finance presented the risk management report.

RESOLVED that the Committee noted the report.

Any references arising from meetings held after the publication of this agenda will be circulated separately.

None.

To deal with any matters of an urgent nature.

None.