Agenda and decisions

To confirm as a correct record the Minutes of the meeting of the Committee held on 24 September 2025.

To receive communications from the Chair.

The Chair to report on any requests to address the meeting.

The Chair to advise whether they have agreed to any item of urgent business being admitted to the agenda.

Report of the Assistant Director of Finance (Section 151 officer).

Purpose of report

This report provides the Accounts, Audit and Risk Committee with an update on delivery of the internal audit work programme for 2025/26.

Recommendations

The Accounts, Audit and Risk Committee resolves to:

1.1           Note the progress made in delivering the 2025/26 internal audit work programme.

Resolved

(1)      That the progress made in delivering the 2025/26 internal audit work programme be noted.

Report of Assistant Director Finance (Section 151 Officer)

Purpose of report

This report presents an update on counter fraud work undertaken so far in 2025/26

Recommendations

The Accounts, Audit and Risk Committee resolves to:

1.1     Note the counter fraud progress report.

Resolved

(1)   That the counter fraud progress report be noted.

Report of Assistant Director of Finance (Section 151 Officer)

Purpose of report

To receive two reports setting out the auditors’ Audit Completion Report for 2024/25, the draft Annual Auditor’s Report and a draft Letter of Representation.

Recommendations

The Accounts, Audit and Risk Committee resolves to:

1.1           Note the contents of the Audit Completion Report for 2024/25 from our external auditors, Bishop Fleming (Appendix 1 - to follow).

1.2           Note the contents of the draft Auditor’s Annual Report for 2024/25 (Appendix 2)

1.3           Note the draft Letter of Representation for 2024/25 (Appendix 3) 

1.4           Agree that, once the final audit opinion for 2024/25 is received, the Assistant Director Finance (S151 Officer), in consultation with the Chair of the Accounts, Audit and Risk Committee (or Deputy Chair in their absence), be authorised to make any further changes to the accounts agreed with the auditors and sign the accounts.  Any further changes will be brought to the Committee’s attention at its next meeting following the signing. 

1.5           Agree that the Assistant Director of Finance, in consultation with the Chair of the Committee (or Deputy Chair in their absence), be authorised to make any further changes to the letter of representation agreed with the auditors that may arise during completion of the audit. Any further changes will be brought to the Committee’s attention at its next meeting following the signing. 

Resolved

(1)       That the contents of the Audit Completion Report for 2024/25 from our external auditors, Bishop Fleming be noted.

(2)       That the contents of the draft Auditor’s Annual Report for 2024/25) be noted.

(3)       That the draft Letter of Representation for 2024/25 be noted.

(4)       That once the final audit opinion for 2024/25 is received, the Assistant Director Finance (S151 Officer), in consultation with the Chair of the Accounts, Audit and Risk Committee (or Deputy Chair in their absence), be authorised to make any further changes to the accounts agreed with the auditors and sign the accounts and it be noted any further changes will be brought to the Committee’s attention at its next meeting following the signing.

(5)       That the Assistant Director of Finance (S151 Officer), in consultation with the Chair of the Committee (or Deputy Chair in their absence), be authorised to make any further changes to the letter of representation agreed with the auditors that may arise during completion of the audit and it be noted that any further changes will be brought to the Committee’s attention at its next meeting following the signing.

Report of Assistant Director Finance (Section 151 Officer)

Purpose of report

To update the committee on how well the council is managing its Strategic Risks.

Recommendations

The Accounts, Audit & Risk Committee resolves:

1.1     To note the Risk Monitoring Report for Quarter 1 2025 – 26

Resolved

(1)      That the Risk Monitoring Report for Quarter 2 2025 – 26 be noted.

Report of Assistant Director Finance (S151 Officer)

Purpose of report

To propose a new Risk Management Strategy and Guidance, aiming to ensure the council’s effective and compliant risk management.

Recommendations

The Accounts, Audit and Risk Committee resolves:

1.1         To consider and endorse the proposed Risk Management Strategy and Guidance

Resolved

(1)      That the proposed Risk Management Strategy and Guidance be endorsed.

Report of Assistant Director of Human Resources.

Purpose of report

To provide the Accounts, Audit and Risk Committee with the Council’s Health and Safety performance for Quarter 2 of the 2025/26 financial year.

Recommendations

The Accounts, Audit and Risk Committee resolves:

1.1     To review and note the content of the report

Resolved

(1)      That the Health and Safety Report performance for Quarter 2 of the 2025/26 financial year be noted.

Report of Assistant Director of Finance (Section 151 Officer)

Purpose of report

To provide information on treasury management performance and compliance with treasury management strategy for 2024-25 as required by the Treasury Management Code of Practice.

To demonstrate that all treasury management activities undertaken during the reporting period complied with the CIPFA Code of Practice and the council’s approved Treasury Management Strategy.

Recommendations

The Accounts, Audit and Risk Committee resolves:

1.1           To note the contents of this Treasury Management mid-year review and recommend it be received by Council.

Resolved

(1)      That the Treasury Management mid-year review 2025-26 be noted and Council be recommended to receive the report.

Report of Assistant Director of Finance (Section 151 Officer)

Purpose of report

To update the Committee that the results of the Council’s forecast self-assessment position at February 2025 against the requirements of CIPFA’s Financial Management Code show continued strong compliance, demonstrating a resilient and sustainable approach to managing the Council’s funds.

Recommendations

The Accounts, Audit and Risk Committee resolves:

1.1     To note the Council’s forecast self-assessment position of strong compliance at February 2025 against the requirements of CIPFA’s Financial Management Code.

Resolved

(1)          That the Council’s forecast self-assessment position of strong compliance at February 2026 against the requirements of CIPFA’s Financial Management Code be noted.

To consider and review the Work Programme.

Resolved

(1)    That the work programme update be noted.