The Audit Committee of Lichfield District Council is scheduled to meet on 13th October 2025 to discuss the council's statement of accounts, the external auditor's findings, and the committee's work programme. The meeting will also review the minutes of the previous meeting.

Here's a closer look at the topics on the agenda:

Statement of Accounts 2024/25

The committee will be asked to note the report on the Statement of Accounts 2024/25, the External Auditor's draft Audit Findings Report, and the council's draft Statement of Accounts for 2024/25.

The report pack states that the Accounts and Audit (England) Regulations require a local authority to certify its accounts by 30 June and publish an audited set by 30 September each year. However, the government has implemented a backstop date of 27 February 2026 for statements covering 2024/25. Failure to meet these deadlines could mean accounts are published with a disclaimer or 'modified' opinion.

The report pack also states that the council has undertaken a review of all its relationships with other bodies and is required to consolidate its accounts with Lichfield West Midlands Traded Services (LWMTS) Ltd and Darwin Prospects LLP. This is the first time that group accounts have been produced and it the result of material transactions between the council other members of the group.

The committee will also be asked to approve a delegation to the Chair, Councillor Joseph Powell, and Vice Chair, Councillor Mark Warfield, to approve the Letter of Representation and any minor changes to the draft Statement of Accounts, and to sign the accounts once assurance has been received from the Staffordshire Pension Fund external auditors and the council's external auditors have completed their audit.

The report pack includes the draft Statement of Accounts, which contains:

• Statement of Responsibilities
• Narrative Report
• Annual Governance Statement
• Expenditure and Funding Analysis
• Comprehensive Income and Expenditure Statement
• Movement in Reserves Statement
• Balance Sheet
• Cash Flow Statement
• Notes to the Accounts
• Collection Fund and Notes
• Group Accounts and Notes
• Glossary of Terms
• Independent Auditor's Report

The report pack explains that the council is required to produce a set of group accounts where it has subsidiaries, joint ventures or associates. The council owns 100% of LWMTS and 50% of Darwin Prospects LLP.

Audit Findings Report for Lichfield District Council 2024/25

The committee will be asked to consider the Audit Findings Report for Lichfield District Council 2024/25.

The report pack includes the draft Audit Findings Report, which is prepared by Azets Audit Services, the council's external auditor. The report pack states that the purpose of the report is to highlight the significant findings arising from the audit. The auditors are responsible for performing the audit in accordance with International Standards on Auditing (UK), and the National Audit Office Code of Audit Practice and associated Auditor Guidance Notes.

The report pack also includes a draft letter of management representations.

Work Programme

The committee will be asked to note the Audit Work Programme 2025-26. The work programme lists the items scheduled to be discussed at future Audit Committee meetings. Items include:

• Accounting Policies and Estimation Uncertainty
• Annual Report on Waivers to Contract Procedure Rules 2024/25
• Annual Treasury Management Report
• Audit Committee Practical Guidance
• CIPFA Financial Management Code
• CIPFA Resilience Index
• Review of Financial Procedure Rules
• Local Audit Update
• Lichfield West Midlands Traded Service (LWMTS) – Risk Management Report
• Mid-Year Treasury Management Report
• Review of Contract Procedure Rules
• Statement of Accounts 2024/25
• Treasury Management Strategy Statement and Prudential Indicators
• UKSPF Reallocations
• Annual Report for Internal Audit
• Chair of the Audit Committee's Annual Report to Council
• Counter Fraud Update Report including Counter Fraud & Corruption/Whistleblowing/Anti-Money Laundering/ Prevention of Tax Evasion Policies
• Internal Audit Delivery Options
• Internal Audit Plan & Charter 2026/27
• Internal Audit Progress Report
• Global Internal Audit Standards – Internal Audit Compliance
• Review of the Effectiveness of the Audit Committee
• Risk Management Update
• Annual Governance Statement
• Regulation of Investigatory Powers Act (RIPA) Reports Policy and Monitoring
• The Annual letter for Lichfield District Council from the Local Government Ombudsman
• Annual Report of the Data Protection Officer
• General Data Protection Regulations (GDPR) & Cyber Security Training Compliance
• GDPR/Data Protection Policy
• Audit Findings Report for Lichfield District Council 2024/25
• Audit Plan (including Planned Audit Fee 2025/26)
• Auditor's Annual Report for Lichfield District Council 2024/25
• Private Meeting with Internal & External Auditors

The report pack notes that the Annual Report of the Data Protection Officer will be circulated as a briefing paper before the next committee meeting.

Minutes of the Previous Meeting

The committee will be asked to approve the minutes of the previous meeting of the Audit Committee, which was held on 11 September 2025. The minutes record that members expressed concern about a previous query regarding VAT errors within Lichfield West Midlands Traded Services (LWMTS) and sought confirmation on whether adjustments for past declarations had been completed. Rebecca Neill, Interim Audit Manager, agreed to follow up and report back to the Committee. The minutes also record that it was noted that minutes from a previous confidential session had been made publicly available online. While there was no confidential items minuted, it was agreed that these minutes be removed from the public domain.