Decision Maker: Finance, Audit and Risk Committee

Outcome: For Determination

Is Key Decision?: No

Is Callable In?: No

Date of Decision: February 10, 2026

Purpose:

Content: RESOLVED:   (1)   That the Committee noted the KPMG Annual Report as attached at Appendix B and the KPMG Year End Report (ISA 260) to the Finance, Audit and Risk Committee at Appendix C.   (2)   That the Committee approved the 2024/25 Statement of Accounts as attached at Appendix A (with the Auditors Report to be added), and that they can be signed by the Chair of the Committee.   (3)   That the Committee approved the signing of a Management Representation letter by the Director – Resources, as attached at Appendix D.   (4)   That if there are minor changes required to the Statement of Accounts or the Management Representation letter then these can be approved by the Chair of the Committee.   REASON FOR DECISION: To ensure that the Council abides by the Audit and Account Regulations 2015, which require the approval and publication of audited Statement of Accounts. Furthermore, to meet the back-stop deadlines set out in the Accounts and Audit (Amendment) Regulations 2024.