The Audit Committee of County Durham Council met to discuss several key issues, including the Climate Emergency Response Plan (CERP), the Council’s Health, Safety and Wellbeing Performance, and the Annual Governance Statement. The committee also reviewed the Audit Strategy Memorandum and the Internal Audit Progress Update Report.

Climate Emergency Response Plan

The Head of Environment provided an overview of the Climate Emergency Response Plan (CERP), focusing on the Council's aspirations to lower carbon emissions and the associated risks. The Council has set two targets: reducing its own carbon emissions by 80% by 2030 and achieving net zero emissions for the county by 2045. The Council has already exceeded its initial target of a 60% reduction by 2030, achieving a 61% reduction. However, the Council's activities account for only 3% of the county's overall emissions, with households, road users, and businesses responsible for the remaining 97%.

The Head of Environment highlighted several initiatives, including the transition from gas boilers to air source heat pumps, the introduction of LED streetlights under the Street Lighting Energy Replacement Programme (SLERP), and the upgrade of the Morrison Busty depot to low carbon standards. The Council is also involved in tree planting and peat restoration programmes and is exploring commercial opportunities for electric vehicle charging points.

Councillor T Smith raised the issue of electric vehicle charging points in new developments, to which the Net Zero Manager responded that new building regulations require the installation of such points. The Council is also piloting the Kerbo scheme, which cuts grooves into pavements to accommodate charging cables safely.

Health, Safety and Wellbeing Performance Report Quarter Four 2023/24

The Committee received a report on the Council’s Health, Safety and Wellbeing (HSW) performance for the fourth quarter of 2023/24. Key highlights included a 9% reduction in accidents, two fires at a waste transfer site and a children’s extra care unit, and 75 risk audits. There were two enforcement actions related to asbestos management. The Council received a clean bill of health following HSE inspections, with ongoing work to reinforce health and safety training in schools.

Annual Governance Statement for the year ended 31 March 2023: Actions Update

The Committee reviewed the progress made on actions arising from the Council’s Annual Governance Statement (AGS) for the year ended 31 March 2023. The report built on an update provided to the Audit Committee on 27 November 2023.

Audit Strategy Memorandum - Durham County Council

The Committee reviewed the Audit Strategy Memorandum from the external auditor, Mazars. There were no significant changes from the previous year. The scope of work had changed due to regulations set by the PSA, but not by Mazars. The fees had increased, which was attributed to the Redmond Review aimed at encouraging more people into the auditing market.

Internal Audit Progress Update Report Period Ended 31 March 2024

The Committee received an update on the work carried out by Internal Audit during the period from 1 April 2023 to 31 March 2024. The report included a typo correction and provided details on various audits, including the Debtors – Knockdown Damage Process, which refers to debt arising from damage to street furniture and signs.

Treasury Management Update and Training Session

The Principal Accountant - Commercial Capital and Treasury provided an update on Treasury Management, highlighting the Council’s borrowing, investments, and cash flows. The presentation included details on CIPFA consultations and the need for transparency and improved capital affordability. An e-learning module was developed for members to understand their new scrutiny role, with a deadline for completion by 20 June 2024.