North Yorkshire Council

Full Council

12 November 2025

Audit Committee Annual Report 2024/25

Report of the Chair of the Audit Committee

1.0 PURPOSE OF THE REPORT

1.1       To bring the Audit Committee’s Annual Report for 2024/25 to the attention of the Council.

2.0       BACKGROUND

2.1       The Audit Committee is responsible for overseeing the Council’s corporate governance, audit and risk management arrangements. The Committee is also responsible for approving the Statement of Accounts and the Annual Governance Statement. The Committee’s specific powers and duties are set out in Schedule 1 of the Constitution under the Terms of Reference of the Audit Committee.

2.2       The Chartered Institute of Public Finance and Accountancy (CIPFA) has issued guidance which recommends that audit committees should report annually on how they have discharged their responsibilities.

3.0       ANNUAL REPORT

3.1       At its meeting on 29 September 2025, the Audit Committee considered and approved its Annual Report for the year ended 30 September 2025.

3.2       A copy of the Annual Report for 2024/25 is attached at Appendix A. A copy of the Audit Committee’s Terms of Reference is attached for information at Annex 1 of the report.

4.0       ALTERNATIVE OPTIONS CONSIDERED

4.1       As this report is for information only, no alternative options have been considered.

5.0       IMPLICATIONS

5.1       As this report is for information only, there are no financial, legal, equalities, or climate change implications arising from the recommendation.

6.0       REASON FOR RECOMMENDATION

6.1       To share with Full Council the work of the Audit Committee during 2024/25.

7.0       RECOMMENDATION

7.1       That Council note the Audit Committee Annual Report for 2024/25.

Cllr Cliff Lunn

Chair of the Audit Committee

APPENDICES

Appendix A – Audit Committee Annual Report for 2024/25

BACKGROUND DOCUMENTS

Relevant public reports presented to the Audit Committee and minutes of the meetings of the Audit Committee.

Barry Khan

Assistant Chief Executive Legal and Democratic Services

County Hall

Northallerton

28 October 2025

Report Authors – Max Thomas, Head of Internal Audit; Karen Iveson, Assistant Director Resources; and David Smith, Senior Democratic Services Officer.

Presented by Cllr Cliff Lunn, Chair of the Audit Committee.

Note: Members are invited to contact the author in advance of the meeting with any detailed queries or questions.