Here is a summary of the scheduled discussions for the East Hertfordshire Council Audit and Governance Committee meeting on 30 September 2025. The meeting covered a range of topics, including external audit reports, risk management, financial performance, and updates from various shared services. The committee was expected to review and comment on these reports, as well as consider the committee's work programme and any training requirements for members.

Here are the key items that were scheduled to be discussed:

External Audit Completion Report 2023/24 and Audit Plan 2024/25

The committee was scheduled to receive the External Auditors Completion Report 2023/24, which summarises the audit approach and outcomes, and the Annual Auditors Report 2023/24 from Azets, the council's external auditor. The report noted that the auditors anticipated issuing a disclaimed audit opinion for the financial year ending 31 March 2024, due to the inability to meet the statutory backstop date of 28 February 2025. The report highlighted significant weaknesses in the council's arrangements for the preparation and publication of financial statements, as the council failed to publish draft financial statements within the regulatory timeframe for the year 2023/24. The committee was also scheduled to discuss the External Auditors Audit Plan 2024/25, which outlines the planned work to deliver an opinion on the 2024/25 statement of accounts, their assessment of risk and indicative fee levels. The PSAA set the scale fee for the 2024/25 audit at £180,854.

Annual Procurement Report 2025

The committee was scheduled to consider the Annual Procurement Report 2025, which included an update on procurement activities, actions taken to support the procurement strategy, and procurement scheduled to commence within the next 12 months. The report detailed several upcoming procurement projects, including:

• Tree risk assessment, valued at £180k - £300k
• Pantomime production, valued at £1 million total over 5 years for BEAM, the trading name of Buntingford Events and Arts Management Ltd, a company wholly owned by the council.
• Temporary staff, valued at £1 million per annum
• Consultants for planning to support large infrastructure developments, valued at £250k
• Business support in Bishop's Stortford, valued at £120k - £240k
• Debt Recovery agency, a concession contract
• Weedspray, valued at £120k - £240k
• Food and Beverage at BEAM, valued at £200k+ over 3 years
• Car park cleaning, valued at £150k - £250k

The report also provided an update on the actions taken to support the procurement strategy, including publishing the contract register quarterly, pre-market engagement, officer training, and the council's updated Social Value Policy.

Assets of Community Value Report 2025

The committee was scheduled to receive an update on the current Assets of Community Value (ACV) register. The Localism Act 2011 allows local community groups to nominate local land or buildings to be included in the list of community assets maintained by the council. The report noted that the council had received nominations/re-nominations for:

• The George and Dragon (Watton-at-Stone)
• Budgens (Watton-at-Stone)
• The Bull (Watton-at-Stone)
• Land at park (footpath across Bengeo field), Wadesmill Road, Bengeo (re-nomination)
• Bell Inn, Benington (re-nomination)
• Land at County Hall (comprising the Cricket Field and woodland adjacent. The landowner has given notice of intention to dispose)
• Hunsdon Village Store and Post Office
• Catherine Wheel Albury
• Crooked Billet Ware (re-nomination)

Shared Anti-Fraud Service (SAFS) Reports

The committee was scheduled to discuss two reports from the Shared Anti-Fraud Service (SAFS). The first, the Anti-Fraud Report 2024/25, provided details of the work undertaken by the council and SAFS to protect against fraud and deliver the council's Anti-Fraud Plan for 2024/25. The second, the Anti-Fraud Progress Report 2025/26, provided an update on the progress made in delivering the Anti-Fraud Plan for the current financial year.

Shared Internal Audit Service (SIAS) Progress Report

The committee was scheduled to receive a progress report from the Shared Internal Audit Service (SIAS), summarising the audit activity and outcomes for 2024/25.

Provisional Outturn 2024/25 and Draft Statement of Accounts 2024/25

The committee was scheduled to discuss the Provisional Outturn 2024/25 and Draft Statement of Accounts 2024/25. The report presented the provisional outturn for the General Fund Revenue Budget and the Capital programme outturn for the 2024/25 financial year. It noted an overspend of £132k against the 2024/25 revenue budget, to be funded from the general reserve. The report also detailed the capital outturn position and proposed carry forward budgets of £358k.

Annual Governance Statement 2024/25

The committee was scheduled to review and comment on the Draft Annual Governance Statement 2024/25. The Annual Governance Statement (AGS) is required by the Accounts and Audit Regulations 2015 and provides a review of the effectiveness of the council's system of internal control.

Treasury Management 2024/25 Outturn

The committee was scheduled to examine and comment on the Treasury Management Outturn and Prudential Indicators for 2024/25.

Financial Management 2025/26 Quarter 1 Forecast to Year End

The committee was scheduled to note and consider the net revenue budget end of year projected overspend of £789k, and the capital programme forecast outturn of £637k.

Strategic Risk Register Monitoring Q1 2025/26

The committee was scheduled to note the 2025/26 quarter one corporate risk register and actions being taken to control and mitigate risk, and review and approve the updated Risk Management Strategy.

Audit and Governance Committee Work Programme

The committee was scheduled to approve the Finance and Audit Work Programme for the 2025/26 municipal year, note and provide comments on the proposed meeting schedule for the 2026/27 municipal year, and identify any training requirements to support members in fulfilling their roles effectively.