Apologies for absence were received from Councillors Terry (no substitute), Dent (substitute: Cllr Cowan) and Stafford (no substitute).

No interests were declared at the meeting.

Resolved:

That the Minutes of the Meeting held on 10^th January 2024 be confirmed as a correct record.

Report of the Executive Director (Finance & Resources)

The Committee considered a report of the Executive Director (Finance and Resources) presenting the external auditors, Deloitte, final report on the 2022/23 audit summarising the results of the work completed concerning the opinion on the Statement of Accounts and the commentary on the Council’s Value for Money arrangements conclusions.

The Committee asked questions which were responded to by officers and the representative from Deloitte.

Resolved:

That the auditor’s final report on the audit for the year ended 31 March 2023, be approved.

Report of the Executive Director (Finance & Resources)

The Committee considered a report of the Executive Director (Finance and Resources) presenting the final Annual Governance Statement for 2022/23.

The Committee asked questions which were responded to by officers.

Resolved:

1. That the Annual Governance Statement for 2022/23 be recommended to the Leader of the Council and Chief Executive for authorisation and signature, and incorporation into the Statement of Accounts 2022/23.

2. That the Statement of Accounts for 2022/23 be adopted and approved for publication, subject to any final review and amendments required as a result of the remaining external audit matters outstanding.

Report of the Executive Director (Finance & Resources)

The Committee considered a report of the Executive Director (Finance and Resources) presenting KMPG’s risk assessment and planned audit approach for the 2023/24 financial year covering the audit of the Statement of Accounts and commentary on the Council’s Value for Money arrangements conclusion.

The Committee asked questions which were responded to by officers and the representative of KPMG.

Resolved:

That KPMG’s External Audit Plan and Strategy for the year ending 31 March 2024, be approved.

Report of the Executive Director (Strategy & Change)

The Committee considered a report of the Executive Director (Strategy and Change) concerning the progress being made in improving the timely completion of Freedom of Information (FOI) requests, Subject Access Requests (SAR) and complaints.

The Committee asked questions which were responded to by officers.  On consideration of the report the Committee also noted that although considerably improvements had been made further progress was needed to meet the required standards.

Resolved:

That the progress made so far, the actions continuing to be taken and the need for continued improvement, be noted.

Report of the Executive Director (Finance & Resources)

The Committee considered a report of the Executive Director (Finance and Resources) presenting an update on the Council’s annual self-assessment outcome against the expectations of CIPFA’s Financial Management Code.

The Committee asked questions which were responded to by officers.

Resolved:

1. That the Council’s annual review against the expectations of CIPFA’s Financial Management Code and the assurance that the Council’s arrangements have been self-assessed as compliant, be noted and the action plan to deliver further improvements, be endorsed.

2. That the Council’s compliance status against CIPFA’s Financial Management Code be kept under review and the requirement for an annual self-assessment to continue to be reported to the Audit Committee every April, with a six-monthly update on any resulting action plan between each-self assessment, be endorsed.

Report of the Executive Director (Finance & Resources)

The Committee considered a report of the Executive Director (Finance and Resources) presenting an update on the progress made by the Counter Fraud & Investigation Team (CFIT) in delivering the Counter Fraud Strategy and Work Programme for 2023/24.

The Committee asked questions which were responded to by officers.

Resolved:

That the performance of the Counter Fraud & Investigation Team over the last three months,be noted.

Report of Executive Director (Finance and Resources)

The Committee considered a report of the Executive Director (Finance and Resources) presenting an update on the progress made in delivering the Internal Audit Strategy and Plan for 2023/24.

The Committee asked questions which were responded to by officers.

Resolved:

That the progress made in delivering the 2023/24 Internal Audit Strategy and Plan, be noted.

Report of the Executive Director (Finance & Resources)

The Committee considered a report of the Executive Director (Finance and Resources) present the Internal Audit Charter with the supporting Strategy and Audit Plan for 2024/25.

Resolved:

That the Charter, Strategy and Audit Plan for 2024/25, be approved.

The Vice-Chair extended his appreciation and thanks to the officers and Committee for their hard work.  The Committee also placed on record their thanks and appreciation to K. Pandya for his dedication and contributions and wished him all the best for the future.