The Audit Committee of Bolton Council is scheduled to meet on Wednesday 24 September 2025 to review the council's accounts, governance, and audit processes, and to appoint an independent member to the committee.

Statement of Accounts 2024-2025

The committee is scheduled to discuss the Statement of Accounts 2024-2025. These accounts provide an overview of the council's financial performance and position for the financial year. Local authorities are legally required to publish a statement of accounts each year, which must be prepared in accordance with proper practices set out in the CIPFA^[Chartered Institute of Public Finance and Accountancy] /LASAAC^[Local Authority (Scotland) Accounts Advisory Committee] Code of Practice on Local Authority Accounting in the United Kingdom.

External Audit Completion Report 2024/25

The Audit Committee is scheduled to discuss the External Audit Completion Report for the 2024/25 financial year. This report is prepared by the external auditor and provides an independent assessment of the council's financial statements and internal controls.

Bolton Council Annual Governance Statement 2024-2025

The committee is scheduled to review the Bolton Council Annual Governance Statement 2024-2025. The annual governance statement is an assessment of the effectiveness of the council's governance arrangements. Governance arrangements are the systems and processes in place to ensure that the council operates in an ethical and accountable manner.

Appointment of Independent Member

The Audit Committee is scheduled to consider the appointment of an independent member. The Bolton Council - Independent Member Audit Committee DRAFT v1.0 document outlines the role and responsibilities of the independent member, as well as the process for appointment. The Bolton Council - Independent Member role profile and person specification provides further details on the skills and experience required for the role.

Building Control Update

The Audit Committee is scheduled to receive an update on building control in a presentation. This item is listed under Part B of the agenda, which means that the press and public may be excluded from the meeting during the discussion of this item because it involves the likely disclosure of exempt information.

Other Items

The Agenda also includes standard items such as:

• Fire evacuation procedures
• Declarations of interest
• Urgent business
• Apologies for absence
• Minutes of previous meeting
• Audit Committee Work Programme