The Audit and Governance Committee of Cheshire East Council met on 29 September 2025 to discuss a range of issues, including the final statement of accounts, audit planning, information governance, and the use of investigatory powers. The committee was also scheduled to review its own effectiveness and consider its work programme for the coming year.

Final Statement of Accounts

The committee was scheduled to receive an update on the finalisation of the 2023/24 Statement of Accounts. According to the Statement of Accounts Update 2324 Decision Report Template delete as appropriate, Ernst & Young LLP (EY) intended to finalise their 2023/24 Audit Completion Report and provide a verbal update to the committee.

The report noted that EY had accepted four objections from a local elector regarding the 2023/24 financial statements, which had delayed the issuance of their proposed disclaimed audit opinion.

EY requested that the council include an additional disclosure on going concern in the final 2023/24 version of the statement, and the proposed Going Concern disclosure was included in the report pack.

The committee was asked to delegate authority to Ashley Hughes, Executive Director of Resources (S151 Officer), to sign off the Statement of Accounts for 2023/24 once the audit had concluded, and to notify committee members of the final signed accounts being published on the council's website.

Provisional Audit Planning Report

The committee was scheduled to consider an updated provisional audit planning report from Ernst & Young LLP (EY) for 2024/25. The Provisional Audit Planning Report Update of Ernst Young LLP - 202425 Decision Report Template aimed to provide a basis for the committee to review the proposed audit approach and scope for the 2024/25 audit.

The report noted a revised timeline, with substantive testing work scheduled for November to February, and indicated that the backstop date for local government audits was 27 February 2026. It also noted that EY anticipated issuing a disclaimed audit opinion on the council's 2023/24 financial statements, and that having not gained assurance over the closing balances in 2023/24, EY did not have assurance over the opening balances for 2024/25.

The committee was asked to note the updated provisional audit planning report and that EY would update the committee on any changes in identified audit risks following completion of their planning procedures.

Annual Report of the Audit and Governance Committee

The committee was scheduled to consider the Annual Report of the Audit and Governance Committee 2024-25 Decision Report Template delete as app and agree on a final version to be presented at the October 2025 meeting of the council. The report was produced to comply with the council's constitution and the committee's terms of reference, which require a report to the full council on a regular basis. The draft report that the committee was asked to review is included as an appendix in the report pack.

The draft report from Councillor Michael Beanland, Chair of the Audit and Governance Committee, noted that the committee provided independent assurance to the council through:

• Promotion of high standards of ethical behaviour by developing, maintaining and monitoring Codes of Conduct for Councillors and co-opted Members.
• An independent and high-level focus on audit, assurance and reporting arrangements that underpin good governance and financial standards.
• Independent review and focus on the adequacy of the council's governance, risk management, and control frameworks and oversees the financial reporting and annual governance processes.

Audit and Governance Committee Self-Assessment

The committee was scheduled to consider a report on the Audit and Governance Committee Self Assessment Decision Report Template delete as appropriate. The aim of the report was to support the committee in performing effectively and facilitate compliance with the Chartered Institute of Public Finance & Accountancy (CIPFA)'s Position Statement 2022: Audit committees in local authorities and police.

The report set out the results of an initial self-assessment of the effectiveness of the Audit and Governance Committee, carried out by the Chair and Vice Chair using the CIPFA publication. The details of the initial self-assessment were provided in an appendix, with summaries of the outcomes provided in tables.

The committee was asked to consider the self-assessment and determine any required additions or amendments, and to endorse the actions arising from the self-assessment and agree any additional actions that may be required.

Information Governance and Security

The committee was scheduled to receive a report providing an update on the council's arrangements for information management, information security, and requests for information during 2024/25. The Information Governance and Security - Review of 202425 Decision Report Template delete as appropr stated that information is a critical asset for local authorities, and that secure and appropriate creation, storage and use of information, and efficient and effective responses to requests for information are essential to ensuring that the organisation can meet its strategic objectives and ethical and legal responsibilities.

The report included three appendices:

• Information Management
• Cyber Security
• Information Requests

The committee was asked to receive the update paper and identify any further briefings which may support the committee's understanding of the assurance provided.

Regulation of Investigatory Powers Act (RIPA)

The committee was scheduled to receive an update on the council's use of its powers under Part II of the Regulation of Investigatory Powers Act 2000 (RIPA) and the Investigatory Powers Act 2016 (IPA) during 2024/25. The Regulation of Investigatory Powers Act RIPA - Review of Policy and Procedure Decision Report Templ also provided details on the review of the RIPA Policy and Procedure and Online Investigations Policy.

The report noted that the council continues to make limited but lawful use of its powers under RIPA and IPA to support its enforcement functions, and that the council remains compliant with relevant legislation and continues to maintain appropriate internal governance and oversight of its covert investigatory powers.

The report included two appendices:

• RIPA Policy and Procedure v8
• Online Investigations Policy v3

The committee was asked to note the limited but lawful use of RIPA powers by the council, note the amendments to the RIPA Policy and Procedure and Online Investigations Policy, and recommend endorsement by Corporate Policy Committee of the updated policies.

Work Programme

The committee was scheduled to consider its work programme, as detailed in the Work Programme document.