The Audit and Governance Committee met on 10 April 2025, to discuss external audit reports, the Statement of Accounts 2023/24, accounting policies, internal audit reports, and the forward work programme. The committee delegated approval of the Statement of Accounts 2023/24 and associated documents to the Corporate Director of Resources (S151 Officer) in consultation with the Chair of the Audit & Governance Committee, and approved an amendment to the Annual Governance Statement (AGS) 2023/24. The committee also received presentations on management action plans related to internal audits of Business Continuity, Business Information and Data Quality, and Leisure Income Financial Controls.

External Audit and Statement of Accounts

The committee received external audit reports from Grant Thornton, including the Interim Auditors Annual Report on Wiltshire Council 2023/24, the Conclusion of the Audit 2023/24 - letter to those charged with governance, and a draft disclaimer of opinion for 2023/24. Due to delays in publishing the draft accounts, Grant Thornton will issue a disclaimer of opinion.

The committee discussed the 2023/24 Statement of Accounts Approval report and associated documents, including the draft Statement of Accounts and Letters of Representation. The draft accounts were published on 21 March 2025, missing the backstop date of 28 February 2025. The committee resolved to:

1. Delegate approval of the following items to Lizzie Watkin, Corporate Director of Resources (S151 Officer) in consultation with Councillor Iain Wallis, Chair of the Audit & Governance Committee:
   • The Letters of Representation for the 2023/24 financial year for both Wiltshire Council and Wiltshire Pension Fund.
   • The Statement of Accounts 2023/24.
2. Approve an amendment to the Annual Governance Statement (AGS) 2023/24 to reflect the expected disclaimer of opinion and ratify that no other amendments are required.

Accounting Policies 2024/25

The committee were asked to approve the council’s accounting policies for the financial year 2024/25, as detailed in the Accounting Policies 2024/25 report and Appendix A. These policies will be used to prepare the draft Statement of Accounts for the year ending 31 March 2025. The only significant change to the accounting regulations since last year is the mandatory requirement to report finance leases in line with IFRS16¹.

Internal Audit Updates

The committee received the Internal Audit Progress Report for April 2025 from SWAP, along with the Internal Audit Annual Opinion Report 2024-25. Becky Brook from SWAP presented the internal audit update report, which highlighted that three limited assurance reports had been issued since the last progress report, on the areas of Business Continuity, Leisure Income and Business Information & Data Quality.

SWAP also undertook follow-up reviews for the limited assurance opinion key financial control reports issued last year and found that a number of management actions remain in progress. SWAP raised concerns about the Council’s ability to implement agreed actions within the key financial systems, particularly in Accounts Receivable where there is still not a robust debt recovery process in operation.

The committee also received the SWAP Approach to Internal Audit Planning 2025-26 and the SWAP Internal Audit Charter.

Direct Payments - Children's Internal Audit

The committee received an update on the management action plans in relation to a limited assurance internal audit of Direct Payments for Children. The officer stated that 22 disabled children or young people were in receipt of direct payments.

Business Continuity Internal Audit

The committee received a presentation on the management action plans in relation to a limited assurance internal audit on Business Continuity, as detailed in the Business Continuity IA - Management Action Plans document. The audit found that governance and oversight for business continuity is not effective and that business continuity plans are not robust. Actions to address this will be implemented by 31 August 2025.

Business Information and Data Quality Internal Audit

The committee received a presentation on the management action plans in relation to a limited assurance internal audit on Business Information and Data Quality, as detailed in the Business Information and Data Quality IA - Management Action Plans document. The audit found a significant gap in the data governance framework and that there was no formal data quality training. Actions to address this will be implemented over the next two years.

Leisure Income Financial Controls Internal Audit

The committee received a presentation on the management action plans in relation to a limited assurance internal audit on Leisure Income Financial Controls, as detailed in the Leisure Income Financial Controls IA - Management Action Plans document. Actions to address issues with PCI DSS² compliance, access to safes, and system access will be implemented over the next two years.

Forward Work Programme

The committee noted the Forward Work Programme for the upcoming meetings.