Report of the Chairman on the Work of the Audit Committee

The Audit Committee held a meeting on 26 September 2024 and considered the following business:

1. Internal Audit Progress Report

1.1 The Committee considered the Internal Audit Progress Report which had been drafted by the Deputy Head, Southern Internal Audit Partnership.  

1.2 The Committee resolved to note the Internal Audit Progress Report.

2. External Audit Update

2.1 The Committee received an External Audit Update from Grant Thornton on the status of our 2023-24 Annual Audit Opinion which was progressing as expected.

2.2 The Committee also received an update from the Deputy Chief Executive on addressing the audit backlog period relating to years 2018-19 up to and including financial year 2022-23.

2.3 The Committee resolved to note the External Audit Update.

3. Audit Risk Assessment

3.1 The Committee considered a report from Grant Thornton on the Audit Risk Assessment for Spelthorne Borough Council 2023/24.

3.2 The Committee resolved to note Grant Thornton’s Audit Risk Assessment for Spelthorne Borough 2023/24 with the addition of further comments made by this Committee.

4. Procurement Internal Audit Recommendations Progress Update

4.1 The Committee considered a report on the Procurement Internal Audit Recommendations Progress Update.

4.2 The Committee resolved to note the progress in relation to the Procurement Internal Audit Progress Review Update and the Implementation of the Procurement Act 2023.

5. Annual Review of the Confidential Reporting Code

5.1 The Committee received a report on the Annual Review of the Confidential Reporting Code.

5.2 The Committee resolved to note that the review of the Confidential Reporting Code by the Monitoring Officer had taken place and agreed to retain the current policy.

6. Corporate Risk Management

6.1 The Committee received a report on the Corporate Risk Register (Corporate Risk Management) which set out the significant strategic risks to the Council in delivering its priorities.

6.2 The Committee resolved to consider the significant strategic risks and issues highlighted in this report and present these to the Corporate Policy and Resources Committee, ensuring continued wider reporting of the Corporate Risk Register and actions across other Committees.