To approve the recommendations from the Interview Selection Panel (Audit Committee meeting 25 June 2025 minute no. 6 refers) to appoint Mrs Sue Gallone as the Council’s Independent Person to the Audit Committee for a term of two years.

The recommended appointment is to be for the period expiring 31 March 2028.

Council considered a report of the Corporate Director (Finance & IT) (A.5) which sought its approval of the recommendations from the Interview Selection Panel to appoint Mrs Sue Gallone as the Council’s Independent Person to the Audit Committee for a term of two years. The recommended appointment was to be for the period expiring 31 March 2028.

It was recognised that Audit Committees were a fundamental pillar of good corporate governance of which the composition was a key factor in achieving the characteristics of a good Audit Committee. 

Council was informed that the appointment of (an) Independent Person(s) to Audit Committees had initially stemmed from recommendations emerging from the Redmond Review, which had been a national independent review into oversight of local audit and the transparency of local authority financial reporting undertaken by Sir Tony Redmond.  The outcome of that review had remained a cornerstone of various improvement plans and revised arrangements considered and introduced by the Government.  In terms of the latest review, the Government had proposed to mandate audit committees within Local Authorities, including the provision for one independent member on those committees.  Notwithstanding the above, CIPFA had issued their own guidance which stated:

“The audit committees of local authorities should include co-opted independent members in accordance with the appropriate legislation.  Where there is no legislative direction to include co-opted independent members, CIPFA recommends that each authority audit committee should include at least two co-opted independent members to provide appropriate technical expertise”.

It was believed that Audit Committee members needed an underlying independent, sceptical mindset and a willingness to provide robust challenge.  The introduction of independent members was seen as beneficial to the Audit Committee in many ways, including:

·      ensuring a mix of skills and experience across a range of functions and activities;

·      providing an external view can often bring a new approach to committee discussions;

·      reinforce/support the political neutrality and independence of the Committee within the Council; and

·      helps maintain continuity of committee membership where membership is affected by the electoral cycle.

Overlaying the above with the CIPFA guidance mentioned previously, general aptitude also needed to be considered alongside relevant knowledge, skills and experience.  The appointment needed to take account of the overall knowledge and expertise of the existing members of the Committee. Based on the most recent review the Council had looked for someone who could demonstrate a good understanding in the following areas:

• Financial stewardship/value for money; and
• Risk management/business continuity.

The Audit Committee had delegated authority to make decisions on behalf of the Council in a number of areas as highlighted within its terms of reference – it was not proposed to provide the independent member with voting rights.  This would remain subject to ongoing review to ensure that the arrangements remained appropriate and effective.

Members’ Interview Selection Panel

Council was made aware that, on 5 February 2026, a Panel consisting of Councillors Sudra, Steady and Fairley, together with the Council’s Section 151 Officer and the Corporate Governance, Performance and Procurement Manager, had interviewed a candidate who had been identified via an associated application process.  The Panel had asked the candidate several questions, evaluated the responses and upon scoring felt that the candidate would bring a high quality and particular range of skills and experience to the role.  As a result of the interview conducted by the Interview Panel, as delegated by the Audit Committee, an appointment had been recommended to full Council.

It was moved by Councillor Sudra, seconded by Councillor M E Stephensonand:-

RESOLVED that –

a)       the recommendation of the Audit Committee be endorsed and that an appointment be made to the role of Independent Person to the Audit Committee, for a two-year term until 31 March 2028, with an Independent Remuneration Panel Band C allowance per annum;

b)       following the outcome of the Audit Committee’s Interview Panel, Mrs Sue Gallone be formally appointed as the Council’s Independent Person with immediate effect; and

c)       it is noted that further decisions on the term of the Independent Person may be required, in the light of the Local Government Reorganisation programme.