Agenda and minutes

Apologies for absence were received from Councillor Mili Patel, as Deputy Leader and Cabinet Member for Finance & Resources.

Members are invited to declare at this stage of the meeting, the nature and existence of any relevant disclosable pecuniary or personal interests in the items on this agenda and to specify the item(s) to which they relate.

David Ewart (Chair) declared a personal interest as a member of CIPFA.

To hear any deputations received from members of the public in accordance with Standing Order 67.

There were no deputations considered at the meeting.

4.1   To approve the minutes of the meeting held on Wednesday 4 December 2024 as a correct record.

(Please note the agenda was republished to include the attached minutes on 3 February 2025)

4.2   To note the updated log of actions arising from previous meetings of the Committee.

RESOLVED that the minutes of the previous meetings held on Wednesday 4 December 2024, be approved as a correct record.

Members noted the updates provided in relation to the Action Log of issues identified at previous meetings.  Specific updates were provided in response to the following matters:

(a)    Treasury Management Strategy 2025 -26 (4 December 24) – confirmation was provided that the Strategy had now been published as part of the final 2025-26 budget report for Cabinet and would be circulated separately to the independent co-opted members unable to access it via the Cabinet agenda.

(b)    Interim Counter Fraud Report 24-25 (4 December 24) implementation of digital blue badge scheme – Councillor Chan advised that he had received confirmation from the Council’s Healthy Street & Parking Team regarding implementation of the digital scheme.  Members were advised that permit holders were now able to apply for a free virtual permit, which it was hoped would lead to a decrease in misuse and fraudulent activity on which members advised they would continue to monitor progress.  Over 200 applications had been approved to date, with further promotion of the scheme planned to increase awareness and encourage take up.

(c)    CIPFA Financial Management Code & Redmond Review (6 February 24) – David Ewart (as Chair) advised that the update on implementation of the Code due to be reviewed as part of the 25-26 budget setting process had needed to be rescheduled pending completion of the audit and sign off process for the 2023-24 Statement of Accounts.

To consider any matters arising from the minutes of the previous meeting.

None raised.

This report provides an annual review of the complaints received under the Members’ Code of Conduct Complaints procedure.

Biancia Robinson, Senior Constitutional & Governance Lawyer, introduced a report from the Corporate Director Law & Governance providing an annual review of the complaints received pursuant to the Complaints Procedure and a review of the Members’ Code of Conduct.  The report also provided details on a current government consultation seeking views on potential changes to the current standards regime.

In considering the report the Committee noted:

·             The summary of complaints received in the last 12 months, as detailed in section 3.5 and Appendix A of the report.  During this period, the Corporate Director Law & Governance, as Monitoring Officer, had received and made determinations regarding six councillors allegedly in breach of the Members Code of Conduct.  Of these complaints, two have been resolved at the Initial Assessment Stage, three have been resolved at the Assessment Criteria Stage and one was still under investigation.  In terms of outcomes, two complaints had been upheld as a breach of the Code, two had been subject to review requests which had not been upheld, and one had been escalated to the formal investigation stage (at the request of the Councillor).

·             The overview of the complaints procedure provided within section 3 of the report and consistency produced as a result of the detailed procedure and assessment criteria.

·             The outline of trends identified (following a request made during consideration of the previous Annual Complaints report) in relation to complaints and outcomes, as detailed with section 3.11 – 3.13 of the report.  These had included:

Ø   The increase in one of the main findings at Initial Assessment Stage over the past 12 months being that the Councillor “was not acting in their capacity as councillor”.  Members were advised that the Code currently only permitted the investigation of complaints against Members made in their “official capacity or when giving the impression [they] are acting as a member of the Council”, unless the matter related to a serious criminal offence being committed in the Member's private capacity, meaning that any decision which purported to find a breach of the Code whilst the member was acting in their private capacity being liable to challenge.  It was felt this trend reflected a change in public expectations, with the possibility to extend the scope of the Code to include some categories of behaviour outside members role as a councillor having also been included as an element of the government’s current consultation on the standards regime.

Ø   The other main reason identified for complaints not proceeding beyond initial assessment stage was that the complaint ‘’did not disclose sufficiently serious potential breaches of the Code to merit further consideration”. The main rationale for this finding had involved insufficient evidence being submitted to support the allegations made and/or when considering the allegations in context, there was no significant evidence to suggest the Councillors had behaved in the manner complained off.  In some cases, members noted the evidence obtained had actually indicated aggressive or otherwise unreasonable behaviour by the complainant towards the councillor concerned.

Ø   The main recurring  ...  view the full minutes text for item 6.

To receive an update on the progress in finalising the External Auditor Annual Report and Council’s Statement of Accounts for the year ended 31 March 24.

(Please note the agenda was republished to include the attached Audit reports on 3 February 2025)

David Ewart (as Chair) welcomed Sophia Brown & Sheena Phillips (Grant Thornton) to the meeting who he advised had been invited to provide an update on current progress in completing the external audit of the Council’s 2023-24 Statement of Accounts.  The Committee’s attention was drawn to the Audit Findings Report circulated with the agenda, which members were advised provided an update on the current status of the audit process and highlighted the key changes since the interim Audit Findings Report had been presented to the Committee on 31 October 24.  Whilst noting that the audit was substantially complete, the Chair advised that it had not been possible to complete the outstanding work required to enable the Statement of Accounts and Letters of Representation to be signed off at the meeting, with it therefore proposed to hold an additional meeting of the Advisory and main Audit & Standards Committee on Monday 24 February 25 for that purpose, subject to final completion of the audit process.

Members were therefore advised as a result of the update that the Audit & Standards Committee scheduled immediately after meeting would no longer be required.

Having recognised the efforts made by external audit and the Council’s finance team in progressing the audit and addressing the outstanding areas of work required the Chair then invited Sophia Brown (Key Audit Partner) and Sheena Phillips (Senior Audit Manager) from Grant Thornton to provide an update on audit progress with the following noted:

·             As an overview, Sophia Brown introduced the updated Audit Findings report advising that the audit process was now substantially complete with no matters identified at this stage that were likely to require modification of the audit opinion or material changes to the financial statements, subject to the outstanding matters identified in relation to the following areas being completed – resolution of queries relating to valuation of land and buildings; submission of a management response on the accounts consistency tool and variances identified along with the hot review; receipt of managements subsequent events confirmation  and updated Group financial statements; receipt of management’s representation letter and final review of the financial statements to ensure all agreed adjustments had been processed accurately.  Key updates on progress since the previous Audit & Standards Advisory Committee meeting on 31 October 24 had been highlighted in blue within the report.

Sheena Phillips was then invited to provide a more detailed outline of the progress made and areas of work outstanding, with the following updates noted:

·             The audit process had been paused in October to enable the Council’s finance team to address the issues identified relating to the Plant, Property & Equipment (PPE) valuation.  Whilst the audit had recommenced in December 24 further issues had been identified by management which had involved additional changes to the Fixed Asset Register and the valuation report to reflect the inclusion of assets not initially valued.  This had required additional sample testing and had resulted in delays to the overall audit progress given the reliance of the Group Accounts and  ...  view the full minutes text for item 7.

To review the Audit & Standards Advisory Committee f work programme 2024 – 25.

The Committee RESOLVED to note the Forward Plan and Work Programme for the remainder of the 2024-25 Municipal Year with further review of the number of items scheduled on the agenda for the 25 March 25 meeting to be undertaken with the Chair & Vice-Chair in advance of the agenda for that meeting being finalised.

No items have been identified in advance of the meeting that will require the exclusion of the press and public.

There were no items of business considered at the meeting which required the exclusion of the press and public.

Notice of items to be raised under this heading must be given in writing to the Deputy Director Democratic Services or their representative before the meeting in accordance with Standing Order 60.

None.