Agenda and minutes

To approve as a correct record and sign the Minutes of the meeting held on 18 September 2024.

The Minutes (copies of which had been circulated) of the meeting held on 18 September 2024 were approved as a correct record and signed by the Chair.

Councillors and officers were invited to declare any interests they had in any of the items on the agenda for the meeting.

The following interests was declared:-

Personal Interests

Officers

Members of the public are invited to put questions to the Chair on any matters within the powers and duties of the Committee, subject to the exclusions set out in the Code of Practice.  (Questions must be submitted prior to the commencement of the meetingon the card provided.  These are available at the meeting. You can also submit via the Council’s website at www.stockport.gov.uk/publicquestions).

Members of the public were invited to put questions to the Chair on any matters within the powers and duties of the Committee, subject to the exclusions set out in the Code of Practice.

No public questions were submitted.

To consider a report of the Assistant Director for Finance (Interim Section 151 Officer)

The council’s Interim Section 151 officer is responsible for the preparation of the council’s annual Statement of Accounts in accordance with proper practices as set out in the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United Kingdom (the Code).

Audit Committee is requested to note the contents of this report

Officer contact: Jonathan Davieson telephone number Tel: 218 1025 or email jonathan.davies@stockport.gov.uk

The Assistant Director for Finance and Section 151 Officer submitted a report (copies of which had been circulated) which advised the Committee that the council’s Section 151 officer was responsible for the preparation of the council’s annual Statement of Accounts in accordance with proper practices as set out in the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United Kingdom (the Code).

The following comments were made/issues raised:

·         As the report was not ready yet, Members asked if there would be any effect on anyone else, TLC for example.

·         In 2026/2027 and 2027/2028, how realistic was it that the Council would be able to meet the completion date?

·         Members queried what the realistic window was for the completion of this year’s Statement of Accounts.

RESOLVED – That the report be noted.

To consider a report of the Assistant Director for Finance (Interim S151 Officer)

The report sets out the progress made by internal audit against the Risk Based Internal Audit Plan originally approved by the Audit Committee in March 2024

Audit Committee is requested to note the contents of the progress report.

Officer contact: John PearsallTel: 0161 474 4033 or email john.pearsall@stockport.gov.uk

A representative of the Assistant Director for Finance and Section 151 Officer submitted a report (copies of which had been circulated) which set out the progress made by internal audit against the Risk Based Internal Audit Plan originally approved by the Audit Committee in March 2024.

The following comments were made/issues raised:

·         Members commented that it was good to see the support work provided to work projects across the Council, this obviously adds great value.  However, there were a number of deferred audits, some of which were high risk.  Many of these are to allow projects to embed.  Would it be useful to be part of the embedding?  Some were deferred because of resources, and it was queried whether the Audit service was adequately resourced.

·         Members commented on the level of scrutiny that was carried out in relation to taxi drivers.

RESOLVED – That the report be noted.

To consider a report of the Assistant Director for Finance (Interim S151 Officer),

The report provides an update on the Annual Governance Statement Action Plan.

Audit Committee is requested to note the report.

Officer contact: John Pearsall on 474 4033 or Email: John.pearsall@stockport.gov.uk

A representative of the Assistant Director for Finance and Section 151 Officer,

submitted a report (copies of which had been circulated) which provided an update on the Annual Governance Statement Action Plan.

The following comments were made/issues raised:

·         In relation to transformation, how does the Council ensure that the wider community was engaged and understood the challenges that the council faced in relation to these issues?

·         Members asked how consistency across portfolios was ensured.

RESOLVED – That the report be noted.

To consider a report of the Assistant Director for Finance (Interim S151 Officer)

The report provides Audit Committee with an Update to the Corporate Risk Register Quarter 2.

Audit Committee is requested to note the contents of the CRR Update report.

Officer contact: John Pearsall on 474 4033 or Email: John.pearsall@stockport.gov.uk

A representative of the Assistant Director for Finance and Section 151 Officer submitted a report (copies of which had been circulated) which provided the Audit Committee with an Update to the Corporate Risk Register Quarter 2.

The following comments were made/issues raised:

·         Members asked about the impact on social care providers of the National Insurance payments to be paid by employers.

·         In relation to children and families and SEND provision, Members asked for more information regarding mitigations in this area.  Could the risk be higher than suggested?  At what point would OFSTED or the DoE for example, get involved?  Members felt that they may need more information around this in the future.

·         Is the risk assessment on the climate emergency accurate?  Is the risk higher than stated?

RESOLVED – That the report be noted.

To consider a report of the External Auditors, Mazars.

The report provides Audit Committee with information about progress in delivering Mazars’ responsibilities as external auditors to the Council.

Audit Committee is requested to note the Audit Progress Report.

A representative of the External Auditors, Mazars submitted a report (copies of which had been circulated) which provided Audit Committee with information about progress in delivering Mazars’ responsibilities as external auditors to the Council.

RESOLVED – That the report be noted.