The meeting of the Joint Audit and Governance Committee covered several key topics, including the Statement of Accounts for 2022-23, external audit planning reports, internal audit annual reports, and the annual governance statements for 2023-24. The committee also discussed member code of conduct complaints and made appointments for parish councillors.

Statement of Accounts 2022-23

Officer Emma Thomas presented the report on the 2022-23 accounts and the external audit position. The accounts were prepared and published on the council website in the summer. However, due to a national backlog caused by the pandemic, resourcing issues, and increased audit regulation requirements, the external audit has not been completed. The government is proposing measures to address this backlog, including a reset phase that could result in a disclaimed audit opinion if audits are not completed by September 30, 2024. The committee noted the content of the report and the government proposals.

External Audit Planning Reports

Kevin Souter and Afewe Dardini from Ernst & Young presented the external audit planning reports for the 2023-24 financial year. The reports highlighted key audit risks, including management override, inappropriate capitalization of revenue expenditure, and valuation of land and buildings. The audit fees for 2023-24 have significantly increased due to additional work required. The committee noted the contents of the reports.

Internal Audit Annual Reports

Sam Lowe from Mazars introduced the internal audit annual reports. The reports summarized the finalised work and recommendations, with a focus on areas of high risk. The committee discussed the implementation of recommendations, noting that 62 recommendations had not been implemented. A motion was proposed and passed to ask Mazars to provide a breakdown of these 62 items, including due dates and reasons for delays, by the next meeting on September 26, 2024.

Annual Governance Statements 2023-24

Emma Thomas presented the annual governance statements for 2023-24, which set out the council's governance arrangements. The statements were noted by the committee, and the annual governance statements for each council were approved.

Member Code of Conduct Complaints

The monitoring officer reported on the code of conduct complaints received in the past year. There were five complaints, a decrease from previous years. The committee noted the content of the report and the actions taken by the monitoring officer.

Parish Councillor Appointments

The committee noted the nominations from Lansing Parish Council and Sompting Parish Council for the appointment of Councillor Liz Heywood and Councillor Tim Hicks, respectively, as co-opted members of the Joint Audit and Governance Committee for 2024-25.

The meeting was adjourned at 8:00 PM.