The Audit Committee of Doncaster Council met on 24 April 2025 to discuss ethical governance, risk management, and financial oversight. The agenda included the approval of the Audit Committee's annual report, a review of corporate governance, and the internal audit plan for the coming year. Additionally, the committee was scheduled to discuss breaches of contract procedure rules, and receive reports from the Monitoring Officer and the external auditor, Grant Thornton.

Here's a more detailed look at the topics:

Audit Committee Annual Report 2024/25

The committee was asked to consider and approve its annual report, which demonstrates how it has fulfilled its terms of reference and shares its achievements. The report recognised the positive outcomes achieved in a challenging year and the positive assurance received over the council’s risk, governance and control arrangements.

Local Code of Corporate Governance and Annual Governance Statement

The committee was scheduled to review and endorse the updated Local Code of Corporate Governance document. This code is underpinned by the CIPFA/SOLACE Delivering Good Governance in Local Government Framework, and is comprised of the policies, procedures, behaviours and values by which the City of Doncaster Council is controlled and governed.

The draft Annual Governance Statement (AGS) for 2024-25 was also scheduled for discussion. The AGS is a statutory requirement and explains the council's governance arrangements and how the controls it has in place manage risks of failure in delivering its outcomes. The draft AGS identifies five key areas carried over from the previous year.

Internal Audit Plan 2025/26

The committee was asked to support the principles and strategy underpinning the Internal Audit Plan for 2025/26 and to approve the plan. The plan conforms to the Global Internal Audit Standards for the UK Public Sector. The report noted that the Head of Internal Audit had assessed the team structure and that the changes had generated more targeted resource to deliver data driven work, additional capacity for team management and delivery of more complex work, and increasing skills and knowledge of the team.

Counter Fraud Activity Report

The Committee was asked to support and approve the Counter Fraud Plan and the assurance map which maps all the proposed activities to fraud risks. The plan has been constructed in line with the Council’s Anti-Fraud, Bribery and Corruption Framework and in line with the Fighting Fraud and Corruption Strategy 2020 for Local Government.

Breaches and Waivers to the Council's Contract Procedure Rules

The committee was scheduled to review a report detailing breaches and waivers to the council's Contract Procedure Rules (CPRs). The report included details of waivers and breaches recorded between 1 September 2024 and 28 February 2025.

The report noted that there had been one new breach for this period and zero resolved breaches. There were 13 waivers approved for this six-month period, which has decreased from the last report in November 2024 where there was fifteen.

Annual Report of the Monitoring Officer

The Monitoring Officer's annual report on ethical governance was scheduled to be presented. The report includes details of complaint handling activity in relation to allegations of Member misconduct, details of disclosures made under the Council’s Whistleblowing Policy during the last 12 months, and any reports under the Money Laundering Policy.

During the period since the last report, five complaints have been received in relation to Borough Councillors and Ten complaints against Parish & Town Councillors. For the period 1st April 2024 to 31st March 2025 there have been no reports made to the Money Laundering Reporting Officer.

External Auditor (Grant Thornton)

The committee was scheduled to receive two reports from the external auditor, Grant Thornton: the Audit Plan 2024/25, and the Audit Findings (ISA 260) Report for the year ending 31st March 2024. The Audit Findings (ISA 260) Report was for information only. The Audit Plan 2024/25 set out the planned scope and timing of the statutory audit of the City of Doncaster Council.

Audit Committee Action Log

The committee was asked to consider the Audit Committee Actions Log, which updates Members on actions agreed during Audit Committee meetings. The report noted that there were no actions outstanding with all previous actions fully complete.

Minutes

The minutes from the meeting held on 13th February 2025 were presented to be approved as a correct record and signed by the Chair.

Councillor Emma Muddiman-Rawlins, Chair of Elections and Democratic Structures Committee, also attended the meeting for Agenda Item 5 – Revisions of the Council’s Contract Procedure Rules.