The meeting was primarily focused on the introduction of the new external auditors, Bishop Fleming, and the review of several important reports, including the annual governance statement, treasury management performance, and the whistleblowing policy.

External Audit Plan 2023-2024

Mark Bartlett from Bishop Fleming presented the external audit plan for 2023-2024. He explained the scope of their work and the significant risks identified. He also discussed the unusual situation of starting an audit when the prior year's audit has not yet been completed. The committee raised questions about the fees and the process of reviewing the predecessor auditor's files.

Treasury Management Report

The committee reviewed the Treasury Management Annual Performance Report for 2023-2024. The report highlighted the council's borrowings, investments, and net borrowing position. The council operated within the treasury and prudential indicators set out for the year. The committee noted the report and recommended it to the council.

Annual Governance Statement

The committee approved the Annual Governance Statement for 2023-2024, which provides an assurance of the council's governance, decision-making, and risk management processes. The statement will be signed by the leader of the council and the chief executive.

Audit Completion Certificates

The committee noted the formal completion of the audits for the years ended 31st March 2021 and 31st March 2022. This was the final piece of completion work required by EY, the previous auditors.

Whistleblowing Policy

The committee approved a revised whistleblowing policy, which sets out the process for reporting serious wrongdoing within the council. The policy aims to create a culture where employees feel confident to raise concerns without fear of detriment. The ownership of the policy was moved to the monitoring officer.

Other Reports

• Housing Benefit Subsidy Audit: The committee discussed the audit of the housing benefit subsidy claim for 2020-2021. The council must repay £210,792 to the DWP due to errors identified in the audit.
• Internal Audit Work Programme: The committee approved the internal audit work programme for 2024-2025 and the proposed internal audit charter.
• Work Programme: The committee reviewed the work programme for future meetings, including the next meeting on 17th July.

The meeting concluded with a reminder for councillors to collect any post from their pigeonholes.