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Meeting: |
Audit Committee |
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Members: |
Councillors Cliff Lunn (Chair), George Jabbour (Vice-Chair), Alyson Baker, Philip Broadbank, David Chance, Felicity Cunliffe-Lister, Mike Jordan, Karin Sedgwick, Neil Swannick, Peter Wilkinson and Independent Co-opted Members (non-voting) Mr David Marsh and Mr David Portlock |
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Date: |
Monday, 17 March 2025 |
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Time: |
1.30 pm |
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Venue: |
Brierley Room, County Hall, Northallerton |
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This meeting is being held as an in-person meeting. The meeting is also ‘hybrid’, which enables people to attend the meeting remotely using MS Teams. Please contact the Democratic Services Officer whose details are at the foot of the first page of the Agenda if you would like to find out more.
Recording is allowed at Council, committee and sub-committee meetings which are open to the public, please give due regard to the Council’s protocol on audio/visual recording and photography at public meetings, a copy of which is available to download below. Anyone wishing to record is asked to contact, prior to the start of the meeting, the Democratic Services Officer whose details are at the foot of the first page of the Agenda. We ask that any recording is clearly visible to anyone at the meeting and that it is non-disruptive. http://democracy.northyorks.gov.uk/
AGENDA
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1. |
Apologies for absence
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2. |
Minutes of the meeting held on 24 February 2025
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(Pages 5 - 8) |
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3. |
Declarations of interest |
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All Members are invited to declare at this point any interests they have in items appearing on this agenda, including the nature of those interests.
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4. |
Public participation |
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Members of the public may ask questions or make statements at this meeting if they have given notice and provided the text to Democratic Services (democraticservices.central@northyorks.gov.uk) no later than midday on Wednesday, 12 March 2025. Each speaker should limit themselves to 3 minutes on any item.
If you are exercising your right to speak at this meeting, but do not wish to be recorded, please inform the Chair who will instruct anyone who may be taking a recording to cease while you speak.
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5. |
Letter from Forvis Mazars on Changes to the Final Statement of Accounts 2023/24 |
(Pages 9 - 12) |
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Purpose: To note the letter.
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6. |
Draft Auditors Annual Report - Deloitte LLP |
(Pages 13 - 32) |
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Purpose: To note the draft report.
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7. |
2025/26 Internal Audit and Information Governance Work Programmes |
(Pages 33 - 54) |
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Purpose: To seek approval for the internal audit programme of work for 2025/26.
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8. |
Counter Fraud Framework Report |
(Pages 55 - 100) |
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Purpose: To note the results of the annual fraud risk assessment and actions in the counter fraud development plan, seek Member approval for the 2025/26 counter fraud work plan, and seek Member approval for the updated Counter Fraud and Corruption Policy.
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9. |
Internal Audit and Counter Fraud Progress Report |
(Pages 101 - 126) |
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Purpose: To inform Members of the progress made to date in delivering the 2024/25 internal audit programme of work, and the other related services provided to the Council by Veritau (information governance and counter fraud).
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10. |
Accounting Policies |
(Pages 127 - 130) |
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Purpose: To note the change to the Accounting Policy for the Council on Leases due to the introduction of IFRS 16 in the financial year 2024/25 and potential changes in the pipeline that are likely to impact on future year’s Accounting Policies and the Statement of Final Accounts.
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11. |
Risk Management Progress Report |
(Pages 131 - 158) |
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Purpose: To receive details of the Corporate Risk Register for the Council and the links between Directorate Risk Registers and the Corporate Risk Register. To receive details of the outcome of the audit of risk management that took place in 2024.
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12. |
Risk Register for Central Services |
(Pages 159 - 178) |
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Purpose: To provide details of the Risk Register and other related issues for Central Services.
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13. |
Annual Partnership Governance Report |
(Pages 179 - 190) |
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Purpose: To report on the governance of partnerships involving North Yorkshire Council.
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14. |
Business Continuity Annual Report |
(Pages 191 - 196) |
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Purpose: To provide an overview of the current business continuity (BC) arrangements for North Yorkshire Council.
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15. |
Treasury Management and Capital Strategies |
(Pages 197 - 252) |
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Purpose: To review the 2025/26 Treasury Management and Capital Strategies.
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16. |
Progress on issues raised by the Committee |
(Pages 253 - 254) |
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Purpose: To advise Members of progress on issues which the Committee has raised at previous meetings and other matters that have arisen since the last meeting and that relate to the work of the Committee.
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17. |
Work programme |
(Pages 255 - 256) |
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Purpose: To identify items of business scheduled for consideration at each of the Committee’s forthcoming meetings.
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18. |
Any other Items |
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Any other items which the Chair agrees should be considered as a matter of urgency because of special circumstances.
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19. |
Date of next meeting |
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Monday, 23 June 2025 at 1.30pm.
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Members are reminded that in order to expedite business at the meeting and enable Officers to adapt their presentations and address areas causing difficulty, they are encouraged to contact Officers prior to the meeting with questions on technical issues in reports.
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Barry Khan
Assistant Chief Executive
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Contact Details: |
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David Smith, Senior Democratic Services Officer Tel: 01756 706235 Email: democraticservices.central@northyorks.gov.uk |
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