Basingstoke & Dean Borough Council
Councillors:
54
Wards:
18
Committees:
22
Meetings (2025):
67
Meetings (2024):
72
Meeting
Audit and Accounts Committee - Basingstoke & Dean
Meeting Times
Scheduled Time
Start:
Monday, 31st March 2025
6:30 PM
Monday, 31st March 2025
6:30 PM
End:
Monday, 31st March 2025
9:30 PM
Monday, 31st March 2025
9:30 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
31 Mar 2025
31 Mar 2025
Location:
Committee Rooms 1 & 2 - Deanes
Committee Rooms 1 & 2 - Deanes
Webcast:
Available
Available
Meeting Attendees
Committee Member
Chair of the Resources Committee
Reserve
Mayor
Councillor Colin Phillimore
Basingstoke & Deane Independent Group
Present, as substitute
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Committee Member
Deputy Mayor and Chair of the Resident Services Committee
Committee Member
Richard Harbord (Co Opted Member of the Audit and Accounts Committee)
Present, as expected
Vice-Chair
Reserve
Chair of the Development Control Committee
Chair
Chair of the Audit and Accounts Committee
Committee Member
Leader of the Conservative Group
Committee Member
Councillor Karen Watts
Basingstoke & Deane Independent Group
Apologies, sent representative
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Reserve
Chair of the Human Resources Committee
Reserve
Chair of the Investigating and Disciplinary and Standards Appeals Committee
Agenda
1
Apologies for absence and substitutions
Minutes
Apologies were received from Cllr K Chatburn.
Apologies were received from Cllr K Watts, who was replaced by Cllr C Phillimore.
Apologies were received from Cllr K Watts, who was replaced by Cllr C Phillimore.
2
Declarations of interest
Minutes
There were no declarations of interest.
3
Urgent matters
To consider any items of business, other than those shown on this agenda and which, by reason of special circumstances to be stated at the meeting, in the opinion of the Chairman, should be considered at the meeting as a matter of urgency.
Minutes
There were no urgent matters.
4
Minutes of the meeting held on 10 February 2025
The Chair will move that the minutes of the meeting be signed as a correct record. The only part of the minutes that can be discussed is their accuracy.
Attachments:
- Document Minutes of the meeting held on 10 February 20 Mar 2025
Minutes
The minutes of the meeting held on 10 February 2025 were approved by the Committee as a correct record and signed by the Chair.
5
Update on Data Breaches reported to ICO under UK GDPR
Contact Officer: Ann Greaves
This report is to advise the committee of a data breach which was reported to the ICO in September 2024 on the basis that the breach was potentially a high risk to the rights and freedoms of the data subject.
This report is to advise the committee of a data breach which was reported to the ICO in September 2024 on the basis that the breach was potentially a high risk to the rights and freedoms of the data subject.
Attachments:
- Document Report 20 Mar 2025
Minutes
The Legal Services Manager introduced the report, which informed the Committee of a data breach reported to the Information Commissioner’s Office (ICO) in September 2024, on the basis that the breach was potentially a high risk to the rights and freedoms of the data subject.
The Legal Services Manager stated that the council had received its final response from the ICO, which confirmed that no further action would be taken, as the council had implemented sufficient measures since the breach was reported.
Resolved: The Committee notes the contents of the report.
The Legal Services Manager stated that the council had received its final response from the ICO, which confirmed that no further action would be taken, as the council had implemented sufficient measures since the breach was reported.
Resolved: The Committee notes the contents of the report.
6
Viewing of Social Networking Sites
Contact Officer: Ann Greaves
This report provides members of the Committee with a summary of the viewing of individuals social networking sites in an investigatory capacity for the period 1st July 2024 to 1st March 2025.
This report provides members of the Committee with a summary of the viewing of individuals social networking sites in an investigatory capacity for the period 1st July 2024 to 1st March 2025.
Attachments:
- Document Report 20 Mar 2025
Minutes
The Legal Services Manager introduced the report, which provided members of the Committee with a summary of the viewing of individuals social networking sites in an investigatory capacity for the period 1st July 2024 to 1st March 2025.
It was detailed that three individual uses of social networking sites for the purpose of investigation took place between the period of 1st July 2024 to 1st March 2025, all conducted by the council’s Audit, Fraud, and Insurance team.
Resolved: The Committee notes the contents of the report.
It was detailed that three individual uses of social networking sites for the purpose of investigation took place between the period of 1st July 2024 to 1st March 2025, all conducted by the council’s Audit, Fraud, and Insurance team.
Resolved: The Committee notes the contents of the report.
7
Internal Audit Progress Report (December 2024-March 2025)
Contact Officer: Richard Bevan
This report is to inform members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period December 2024 – March 2025 and the current position with overdue audit recommendations.
This report is to inform members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period December 2024 – March 2025 and the current position with overdue audit recommendations.
Attachments:
- Document Report 20 Mar 2025
- Document Appendix 1 20 Mar 2025
- Document Appendix 2 20 Mar 2025
- Document Appendix 3 20 Mar 2025
- Document Appendix 4 20 Mar 2025
- Document Appendix 5 20 Mar 2025
Minutes
The Senior Auditor introduced the report, which informed members of the Committee of the work completed by the Internal Audit Team during the period December 2024- March 2025 and the current position with overdue audit recommendations.
The Committee discussed the report and made the following comments:
Drew attention to the heat map in the report, which summarised audit recommendations and used colour coding to show overdue items and their urgency. Raised concern of the audit of Parking Services, which offered a limited assurance rating. Various issues within the service were highlighted and clarification was sought on the senior officer responsible. It was agreed to invite the relevant Head of Service to the next Committee meeting. The Senior Auditor highlighted that since the audit on Parking Services was conducted, the council’s parking team had recruited additional staff. Observed that Parking Services had not been audited in the previous year. Questioned if the transfer of on-street parking responsibilities to Hampshire County Council may have affected the council’s operations and whether there were any lessons that could be learned from this. The Senior Auditor confirmed that if Parking Services had been audited now, that the level of assurance would increase to ‘reasonable’ assurance, due to progress made on completion of recommendations. With reference to audit reference 12- Creditors, risks associated with corporate credit cards were discussed, highlighting the need to reduce their use. The number of active purchase cards used by the council was also questioned. The Chief Finance Officer agreed to provide further information. Questioned if overdue audit recommendations between four and six months would be addressed. The Senior Auditor acknowledged concerns and stated that the number of overdue recommendations of this type had been considerably higher in previous years. It was agreed that the Chair would seek further information.
Resolved: The Committee considers the Internal Audit Progress Report (December 2024- March 2025) and provides its comments and notes the content of the report.
The Committee discussed the report and made the following comments:
Drew attention to the heat map in the report, which summarised audit recommendations and used colour coding to show overdue items and their urgency. Raised concern of the audit of Parking Services, which offered a limited assurance rating. Various issues within the service were highlighted and clarification was sought on the senior officer responsible. It was agreed to invite the relevant Head of Service to the next Committee meeting. The Senior Auditor highlighted that since the audit on Parking Services was conducted, the council’s parking team had recruited additional staff. Observed that Parking Services had not been audited in the previous year. Questioned if the transfer of on-street parking responsibilities to Hampshire County Council may have affected the council’s operations and whether there were any lessons that could be learned from this. The Senior Auditor confirmed that if Parking Services had been audited now, that the level of assurance would increase to ‘reasonable’ assurance, due to progress made on completion of recommendations. With reference to audit reference 12- Creditors, risks associated with corporate credit cards were discussed, highlighting the need to reduce their use. The number of active purchase cards used by the council was also questioned. The Chief Finance Officer agreed to provide further information. Questioned if overdue audit recommendations between four and six months would be addressed. The Senior Auditor acknowledged concerns and stated that the number of overdue recommendations of this type had been considerably higher in previous years. It was agreed that the Chair would seek further information.
Resolved: The Committee considers the Internal Audit Progress Report (December 2024- March 2025) and provides its comments and notes the content of the report.
8
Internal Audit Plan 2025/26
Contact Officer: Paul Gundry
This report is to present the Audit & Accounts Committee with the Internal Audit Charter that highlights the conduct for internal audit and the Internal Audit Plan for 2025/26 that details the work to be carried out during the year to enable the Head of Audit, Fraud and Insurance to provide an independent annual opinion on the effectiveness of the council’s risk management, control and governance processes.
This report is to present the Audit & Accounts Committee with the Internal Audit Charter that highlights the conduct for internal audit and the Internal Audit Plan for 2025/26 that details the work to be carried out during the year to enable the Head of Audit, Fraud and Insurance to provide an independent annual opinion on the effectiveness of the council’s risk management, control and governance processes.
Attachments:
- Document Report 20 Mar 2025
- Document Appendix 1 20 Mar 2025
- Document Appendix 2 20 Mar 2025
- Document Appendix 3 20 Mar 2025
- Document Appendix 4 20 Mar 2025
Minutes
The Head of Audit, Fraud and Insurance introduced the report, which presented the Audit and Accounts Committee with the Internal Audit Charter that highlighted the conduct for internal audit and the Internal Audit Plan for 2025/26 that detailed the work to be carried out during the year. This would enable the Head of Audit, Fraud, and Insurance to provide an independent annual opinion on the effectiveness of the council’s risk management, control, and governance processes.
The Committee discussed the report and made the following comments:
Questioned the year 2026/27 in the Internal Audit Strategic Plan through to 2028 and the significant increase in days required to complete the planned work. The Head of Audit, Fraud and Insurance stated that he was satisfied with the current plan and explained that the plan could change as necessary, which would be reported back to the Committee. Queried the effect of ongoing local government reorganisation proposals across internal audit teams in neighbouring authorities. The Head of Audit, Fraud and Insurance stated that the current priority was to provide an operational service for the council in the short term. The Committee discussed the role it could play in providing support in reorganisation proposals while ensuring effective governance for the council in the short term. Suggested a future agenda item for Autumn 2025 to discuss local government reorganisation, in particular, gathering views around the management of risk. Sought to encourage Overview and Scrutiny committee chairs to discuss reorganisation proposals in detail at their next chairs meeting with officers, with the aim to allocate tasks within work programmes as appropriate. Observed that the changes made to the Internal Audit Charter were clearly highlighted.
Resolved: The Committee:
Approves the Internal Audit Charter 2025/26. Approves the Internal Audit Plan for 2025/26.
The Committee discussed the report and made the following comments:
Questioned the year 2026/27 in the Internal Audit Strategic Plan through to 2028 and the significant increase in days required to complete the planned work. The Head of Audit, Fraud and Insurance stated that he was satisfied with the current plan and explained that the plan could change as necessary, which would be reported back to the Committee. Queried the effect of ongoing local government reorganisation proposals across internal audit teams in neighbouring authorities. The Head of Audit, Fraud and Insurance stated that the current priority was to provide an operational service for the council in the short term. The Committee discussed the role it could play in providing support in reorganisation proposals while ensuring effective governance for the council in the short term. Suggested a future agenda item for Autumn 2025 to discuss local government reorganisation, in particular, gathering views around the management of risk. Sought to encourage Overview and Scrutiny committee chairs to discuss reorganisation proposals in detail at their next chairs meeting with officers, with the aim to allocate tasks within work programmes as appropriate. Observed that the changes made to the Internal Audit Charter were clearly highlighted.
Resolved: The Committee:
Approves the Internal Audit Charter 2025/26. Approves the Internal Audit Plan for 2025/26.
9
Review of Corporate Risk Register
Contact Officer: Paul Gundry
This report provides Audit an Accounts Committee with the updated status of the corporate risk register as approved by the Senior Leadership Team.
This report provides Audit an Accounts Committee with the updated status of the corporate risk register as approved by the Senior Leadership Team.
Attachments:
- Document Report 20 Mar 2025
- Document Appendix 1 20 Mar 2025
- Document Appendix 2 20 Mar 2025
Minutes
The Head of Audit, Fraud and Insurance introduced the report, which presented Audit and Accounts Committee with the status of the corporate risks identified within the corporate risk register, which is reviewed by the Senior Leadership Team (SLT) every six months before being presented to Audit and Accounts Committee.
The Committee discussed the report and made the following comments:
Highlighted that SLT agreed a change to the risk score for risk category RR7- Cyber, from medium to high risk. Welcomed the inclusion of new corporate risk ‘Provision of waste and recycling services’ (RR11) as both necessary and timely, although greater clarity was sought over the operational risks involved. Questioned whether there was a challenge in ordering new waste and recycling vehicles to meet updated specifications. The Head of Audit, Fraud and Insurance stated that an officer from the council’s waste and recycling team would be consulted to provide an answer. Requested that SLT reconsider the inclusion of Local Government Reorganisation as a strategic risk, due to likely significant implications for the council. Clarified there was a distinction between the IT Critical Systems and Cyber risk audits, with both audited yearly.
Resolved: The Committeeconsiders the Review of the Corporate Risk Register and provides its comments and notes the content of the report.
The Committee discussed the report and made the following comments:
Highlighted that SLT agreed a change to the risk score for risk category RR7- Cyber, from medium to high risk. Welcomed the inclusion of new corporate risk ‘Provision of waste and recycling services’ (RR11) as both necessary and timely, although greater clarity was sought over the operational risks involved. Questioned whether there was a challenge in ordering new waste and recycling vehicles to meet updated specifications. The Head of Audit, Fraud and Insurance stated that an officer from the council’s waste and recycling team would be consulted to provide an answer. Requested that SLT reconsider the inclusion of Local Government Reorganisation as a strategic risk, due to likely significant implications for the council. Clarified there was a distinction between the IT Critical Systems and Cyber risk audits, with both audited yearly.
Resolved: The Committeeconsiders the Review of the Corporate Risk Register and provides its comments and notes the content of the report.
10
Treasury management 2024/25 quarter 3 report
Contact Officer: Adam Swain
This report shows the activity within the council’s treasury management function from 1 April 2024 to 31 December 2024.
This report shows the activity within the council’s treasury management function from 1 April 2024 to 31 December 2024.
Attachments:
- Document Report 20 Mar 2025
Minutes
The Chief Finance Officer introduced the report, which showed the activity within the council’s treasury management function from 1 April 2024 to 31 December 2024.
The Committee discussed the report and made the following comments:
In response to a question, the Chief Finance Officer detailed that the council had sold some of its externally managed funds and had reinvested proceeds from this into long term gilts and AAA- rated supranational bonds. Highlighted a rise in liquidity cash from £36m in March 2024 to £43m in December 2024 and asked if there was a minimum level of liquidity cash investments the council should maintain. The Chief Finance Officer stated this should not be below £20m. Asked whether the council had begun to consider the impact of ongoing local government reorganisation proposals on its treasury management portfolio. The Chief Finance Officer stated that the main objective was to effectively manage the council’s treasury management investments in line with the agreed strategy for 2025/26.
Resolved: The Committee notes the Treasury management 2024/25 quarter 3 report.
The Committee discussed the report and made the following comments:
In response to a question, the Chief Finance Officer detailed that the council had sold some of its externally managed funds and had reinvested proceeds from this into long term gilts and AAA- rated supranational bonds. Highlighted a rise in liquidity cash from £36m in March 2024 to £43m in December 2024 and asked if there was a minimum level of liquidity cash investments the council should maintain. The Chief Finance Officer stated this should not be below £20m. Asked whether the council had begun to consider the impact of ongoing local government reorganisation proposals on its treasury management portfolio. The Chief Finance Officer stated that the main objective was to effectively manage the council’s treasury management investments in line with the agreed strategy for 2025/26.
Resolved: The Committee notes the Treasury management 2024/25 quarter 3 report.
11
Audit and Accounts work programme
The Committee is asked to note and review it’s work programme.
Attachments:
- Document Audit and Accounts Work Programme 20 Mar 2025
- Document Action Tracking Log 20 Mar 2025
Minutes
The Chair introduced the work programme and gave a brief overview of the items that would be included on the agenda for the upcoming meetings. The Chair notified the Committee of the following additions to the work programme for the next meeting in June:
EY Audit Planning Report 2025/26. Annual Governance Statement. Property Outturn Report.
The Chair stated that a training session for Committee members was planned in June.
The Chair also notified the committee that EY planned to complete its external audit by November.
The Chair also introduced the list of actions that had arisen from previous Committee meetings
EY Audit Planning Report 2025/26. Annual Governance Statement. Property Outturn Report.
The Chair stated that a training session for Committee members was planned in June.
The Chair also notified the committee that EY planned to complete its external audit by November.
The Chair also introduced the list of actions that had arisen from previous Committee meetings
Previous Meetings
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