Agenda

Minutes of the following meetings of the Audit Committee, as circulated, to be confirmed as a true record and signed by the Chair:

•         29 January 2025

•         26 February 2025

Unless already entered in the Council’s Register of Members’ interests, members are required where a matter arises at a meeting;

a. Which directly relates to Disclosable Pecuniary Interest (‘DPI’) as set out in Appendix B, Table 1 of the Code of Conduct, to disclose the interest, not participate in any discussion or vote and not to remain in room. Where members have a DPI or if the matter concerns an executive function and is being considered by a Cabinet Member with a DPI they must notify the Monitoring Officer and arrange for somebody else to deal with the matter.

b. Which directly relates to the financial interest or well being of a Other Registrable Interest as set out in Appendix B, Table 2 of the Code of Conduct to disclose the interest and only speak on the matter if members of the public are also allowed to speak at the meeting but otherwise must not take part in any discussion or vote on the matter and must not remain the room.

c. Which directly relates to their financial interest or well-being (and is not DPI) or the financial well being of a relative or close associate, to declare the interest and members may only speak on the matter if members of the public are also allowed to speak. Otherwise, the member must not take part in discussion or vote on the matter and must leave the room.

d. Which affects the financial well-being of the member, a relative or close associate or a body included under the Other Registrable Interests column in Table 2, to disclose the interest and apply the test set out at paragraph 9 of Appendix B before deciding whether they may remain in the meeting.

e. Where Members have or a Cabinet Member has an Other Registerable Interest or Non Registerable Interest in a matter being considered in exercise of their executive function, they must notify the Monitoring Officer and arrange for somebody else to deal with it.

NB Any member needing clarification must contact monitoringofficer@northumberland.gov.uk. Members are referred to the Code of Conduct which contains the matters above in full. Please refer to the guidance on disclosures at the rear of this agenda letter.

Review of external inspections in Adults and Children's Services

To inform Members of the activity pertaining to Adults Social Care and Children's Services regarding external inspections and associated actions.  This covers the period from 1st July 2024 to 31st December, 2024.

The purpose of this report is to propose a programme of core business for the Audit Committee for 2025/26, in accordance with its Terms of Reference as set out in the Council’s Constitution.

To provide a self-assessment of Audit Committee arrangements and highlight areas where development should be focused to ensure that our Audit Committee arrangements reflect all parts of good practice guidance recommended by the Chartered Institute of Public Finance and Accountancy (CIPFA).

The purpose of this report is to advise Audit Committee of the Strategic Audit Plan for 2025/26. This document outlines the planned work of Internal Audit during this period and is attached as Appendix 1.

The report sets out the findings of the independent review of governance arrangements for oversight of Council owned companies undertaken by Local Partnerships and an action plan for addressing key recommendations.

The purpose of this report is to enable the Audit Committee to review the initial draft Annual Governance Statement for 2024-25 and consider whether it properly reflects the risk environment and supporting assurances.

The purpose of this report is to provide members of the Audit Committee with details of the boundary review which has been undertaken to determine those organisations which should have their financial statements consolidated into the Council’s Statement of Accounts for the financial year ended 31 March 2025.

The purpose of this report is to provide Audit Committee with an update on the Leases Accounting Policy to be applied in the preparation of the 2024-25 Statement of Accounts.

Northumberland County Council is required to assess whether it should be considered as a ‘going concern’ organisation, and whether the Council’s annual Statement of Accounts should be prepared on that basis. This report considers the Council’s status as a going concern and recommends that Members note this.

Audit Progress Report

To receive a verbal update from the External Auditor.

The Audit Committee operates under an agreed programme of core business, in accordance with its Terms of Reference as set out in the Council’s Constitution. The Committee is asked to review and note its monitoring report/action log for the 2024/25 council year. 

To consider such other business as, in the opinion of the Chair, should, by reason of special circumstances, be considered as a matter of urgency.