To present to the Committee the progress on outstanding actions identified by the Committee along with general updates on other issues that fall within the responsibilities of the Committee.

The Committee had before it a report (A.3) that reported progress on the outstanding actions identified by the Committee along with general updates on other issues that fell within the responsibilities of the Committee.

Table of Outstanding Issues

It was reported that the Table of Outstanding Issues had been reviewed and updated since it had been last considered by the Committee in September 2024.

There were two main elements to this report as follows:-

1)    Updates against general items raised by the Committee – Appendix A; and

2)    Updates against the 2023/24 Annual Governance Statement Action Plan – Appendix B

In terms of item 1) above, there were no significant issues to raise, with actions remaining in progress or further details provided within the report.

The Committee was informed that, in respect of the 2023/24 Annual Governance Statement Action Plan, although this remained subject to the Committee’s final approval later in the year once the work of the External Auditor was completed, for timely and practical reasons the version currently published at the end of May 2024 alongside the Unaudited Statement of Accounts presented the most up to date position for the Committee’s consideration.  This approach enabled the actions and associated updates to be considered as early as possible within the Committee’s annual work programme. Appendix B therefore included outstanding items from last year’s Annual Governance Statement alongside new items for the current year. There were no significant issues to highlight at the present time with actions and activities remaining on-going, with the plan subject to amendment following the completion of the external audit process.

Appointment of Independent Person(s) to the Audit Committee

Members were informed that it had been originally planned to present a draft person specification to this meeting of the Committee, however due to several competing priorities it was now planned to present this to the Committee at its March 2025 meeting.  Although this had introduced a slight delay to the process it would still be possible to carry out the necessary process to enable an Independent Person to be appointed to the Committee as early as possible in 2025/26.

External Funding Review

As highlighted within the report to the Audit Committee at its September 2024 meeting, the Committee had been asked by Cabinet for their support and assurance on the associated governance processes.  This item had now been captured within Appendix A with further updates to be presented to future meetings of the Committee.

External Audit Delays

Members recalled that the outstanding Statement of Accounts and associated External Auditor’s reports for the years up to and including 2022/23 had been considered and agreed by the Committee at its December 2024 meeting. Although it had been hoped to present the Statement of Accounts and associated external auditor reports for 2023/24 to this meeting of the Committee, work remained ongoing to finalise the position, and it was therefore proposed to seek to arrange a special meeting of the Committee in early February 2024 to consider that item.

Local Audit Reform: The Government’s strategy for overhauling the local audit system

Members were made aware that the recently published English Devolution White Paper set out the Government’s intention to legislate to radically streamline and simplify the local audit system, bringing as many audit functions as possible into one place. The report before it provided the Committee with a detailed update on the Government’s associated strategy aims to set out a new and proportionate Local Audit Office.

RIPA – Regulatory Investigatory Powers Act 2000

The Committee was informed that the Authority had not conducted any RIPA activity in the last quarter and that it was rare that it would be required to do so.

Whistleblowing

Members were advised that the Authority had not received any Whistleblowing Policy notifications since the adoption of its policy in July 2023.

The Executive Projects Manager (Governance) and the Director (Finance & IT) responded to the Committee’s questions on this report.

After discussion it was moved by Councillor Sudra, seconded by Councillor Steady and unanimously:-

RESOLVED that the progress against the actions set out in Appendices A and B to the report (A.3) be noted.