Decision Maker: Council

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: November 26, 2025

Purpose:

Content: The motion was MOVED by Councillor De Ryk, SECONDED by Councillor Kestner and with Councillor Tam abstaining and Councillor Shrivastava not voting it was RESOLVED that Council agreed to note the contents of the report and:   (i) Approve the agreed audit adjustments to the draft Statement of Accounts and Pension Fund Accounts 2024/25, included within the Audit Findings Reports (ISA260 reports from KPMG) for 2024/25. ii. Approve delegation to the Section 151 Officer, in consultation with the Chair of the Audit & Risk Committee, to agree: • any changes to agreed audit adjustments included within the audit findings reports • the final Statement of Accounts 2024/25 for publication • any changes to the Auditor’s Annual Report (VFM) 2024/25 iii. Note the management representation letters, and iv. Note the Auditor’s Annual Report (VFM) 2024/25