The Committee is asked to note any apologies for absence and substitutions received from Members.

Apologies for absences were submitted on behalf of Councillor Fairley and Councillor Platt (with no substitutions appointed).

To confirm and sign as a correct record, the minutes of the last meeting of the Committee, held on 30 January 2025.

It was moved by Councillor Sudra, seconded by Councillor Steady and:-

RESOLVED that the Minutes of the meeting of the Committee, held on 30^th January 2025, be approved as a correct record and be signed by the Chairman.

Resources and Services

There were no declarations of interest by Councillors in relation to any item on the agenda for this meeting.

Subject to providing two working days’ notice, a Member of the Committee may ask the Chairman of the Committee a question on any matter in relation to which the Council has powers or duties which affect the Tendring District and which falls within the terms of reference of the Committee.

On this occasion no Councillor had submitted notice of a question pursuant to Council Procedure Rule 38.

To present for consideration and approval where necessary the following, to enable the final opinion on the accounts and value for money arrangements to be formally issued by the External Auditor:

•    The External Auditor’s External Audit Plan & Strategy for the year ending 31 March 2024;

•    The External Auditor’s Annual Report for the year ended 31 March 2024;

•    The External Auditor’s Value for Money Report 2023/24;

•    The External Auditor’s Year End Report for the year ended 31 March 2024; and

•    The Council’s Statement of Accounts (including the Annual Governance Statement) for 2023/24 for consideration and approval for publication by the backstop date of 28 January 2025.

The Committee considered a report of the Director (Finance & IT) (A.1) which presented for consideration and approval the following, to enable the final opinion on the accounts a value for money arrangements to be formally issued by the External Auditor:

·         The External Auditor’s External Audit Plan & Strategy for the year ending 31 March 2024;

·         The External Auditor's Annual Report for the year ended 31 March 2024;

·         The External Auditor's Value for Money report 2023/24;

·         The External Auditor's Year End Report for the year ended 31 March 2024;

·         The Council’s Statement of Accounts (including Annual Governance Statement) for 2023/24 for consideration and approval for publication by the backstop date of 28 January 2025.

Members were informed that, in-line with the backstops dates previously discussed, the Council’s External Auditor had substantially completed the necessary audit work for 2023/24, with their associated audit reports attached.

As set out in their reports, the External Auditor anticipated issuing a disclaimed opinion for 2023/24. Later in their reports and within the attached External Auditor’s reports, the reason for the disclaimed opinion primarily related to the back stop dates.

Members were reminded that, the Council’s Statement of Accounts for 2023/24 were attached, which reflected any necessary amendments agreed in consultation with the External Auditor.

In respect of the External Auditor’s value for money commentary, in terms of two of the three associated strands of work (financial sustainability and improving economy efficiency and effectiveness) the External Auditor had confirmed that they had not identified any significant weaknesses. In terms of the third strand of work (governance) they had identified a weakness that primarily related to the known issue relating to the Spendells House capital project.

It was reported that the External Auditor had made a limited number of recommendations as highlighted within their reports, including those associated with the Spendells House project mentioned above. Management responses had been set out within the External Auditor’s attached reports and updates against each recommendation would be presented to future meetings of the Committee.

Members were advised that subject to the Committee’s consideration of the various attached reports, and approval of the Statement of Accounts for 2023/24 (including the Annual Governance Statements) it was proposed to publish the Accounts by the backstop date of 28 February 2025.

In respect of the required management representation letter included within the recommendations in the Officer’s report, this was provided directly at the meeting to enable the Audit Committee to approve it along with authorising the Director for Finance & IT and the Audit Committee Chairman to sign it before being forwarded onto the External Auditor. Members noted that in the report, the External Auditor did not currently plan on requesting any specific representations over and above those areas normally covered by their ‘standard’ letter.

Members were informed of two adjustments required to the Statement of Accounts compared to the version included in the Agenda which were as follows:-

1.         Additional text to be added to the Balance Sheet note on page 175-176 of the Agenda

“In  ...  view the full minutes text for item 65.