The meeting of the Joint Audit and Governance Committee covered several key topics, including health and safety protocols, the statement of accounts for 2022-23, external audit planning reports, internal audit annual reports, and the member code of conduct complaints. The meeting also included the appointment of parish councillors to the committee.

Statement of Accounts 2022-23

Emma Thomas presented the report on the 2022-23 accounts and the external audit position. She noted that the statement of accounts for Adur and Worthing for 2022-23 were 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 where any statements up to the 2022-23 year not completed by 30th September 2024 will receive a disclaimed opinion. Adur and Worthing have completed all audits up to 2021-22, so only the 2022-23 year is affected. The next phase involves introducing backstop dates to ensure external audits are completed by 30th November of the following year by the 2026-27 financial year.

External Audit Planning Reports

Kevin Souter and Afewe Dardini from Ernst & Young presented the external audit planning reports for Adur and Worthing for the 2023-24 financial year. They highlighted the audit risks, including the risk of management override, fraud in revenue and expenditure recognition, and the valuation of land and buildings. They also discussed the materiality levels and the value for money responsibilities. The audit fees have significantly increased for the 2023-24 period due to additional work required.

Internal Audit Annual Reports

Sam Lowe from Mazars presented the internal audit annual reports. He noted that the report is a draft reflecting the position as of 16th May, with some work still outstanding. The report includes a summary of finalised work and recommendations, as well as the benchmarking position for recommendations and assurances compared to previous years. The committee discussed the implementation of recommendations, with 62 items not yet implemented. A motion was proposed and passed for Mazars to provide a breakdown of these items, including due dates and reasons for delays, by the next meeting on 26th September 2024.

Member Code of Conduct Complaints

Joanne introduced the report on member code of conduct complaints, noting that there were five complaints in the last year, a decrease from previous years. The complaints were minor and dealt with easily. The committee noted the importance of ongoing training and the positive impact it has had on reducing complaints.

Appointments for Parish Councillors

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

The meeting concluded with the committee noting the contents of the reports and approving the annual governance statements for each council. The chair thanked the members for their contributions and closed the meeting at 8pm.