Doncaster Metripolitan Council
Councillors:
56
Wards:
22
Committees:
25
Meetings (2025):
90
Meetings (2024):
113
Meeting
Audit Committee - Doncaster
Meeting Times
Scheduled Time
Start:
Thursday, 24th April 2025
10:00 AM
Thursday, 24th April 2025
10:00 AM
End:
Thursday, 24th April 2025
2:00 PM
Thursday, 24th April 2025
2:00 PM
Actual Time
Started:
Thursday, 24th April 2025
12:00 AM
Thursday, 24th April 2025
12:00 AM
Finished:
Thursday, 24th April 2025
12:00 AM
Thursday, 24th April 2025
12:00 AM
Meeting Status
Status:
Confirmed
Confirmed
Date:
24 Apr 2025
24 Apr 2025
Location:
Council Chamber, Civic Office, Waterdale, Doncaster DN1 3BU
Council Chamber, Civic Office, Waterdale, Doncaster DN1 3BU
Meeting Attendees
Co-Optee
Dr Stuart Green
Absent
Officer
Interim Head of Procurement
Holly Wilson
Expected
Committee Member
Cabinet Member for Adults, Wellbeing and Culture
Chair
Councillor Austen White
Apologies
Vice-Chair
Councillor Glenn Bluff
Present, as expected
Committee Member
Councillor Iris Beech
Present, as expected
Committee Member
Councillor John Healy
Present, as expected
Agenda
0
A. Reports where the public and press may not be excluded.
1
Apologies for Absence
2
To consider the extent, if any, to which the Public and Press are to be excluded from the meeting.
3
Declarations of Interest, if any
Minutes
There were no declarations made at the meeting
4
Minutes of the meeting held on 13th February 2025
Attachments:
- Document 130225 final 14 Apr 2025
Minutes
RESOLVED that the minutes of the Audit Committee meeting held on 13th February, 2025, be approved as a true record.
5
Audit Committee Action Log.
Attachments:
- Document i5 Audit Committee Action Log 14 Apr 2025
Minutes
The Committee considered a report which updated Members on actions agreed at the previous Committee Meeting and allowed Members the chance to measure progress. It was noted that all actions were fully up to date and no updates were required.
RESOLVED that the Audit Committee note the progress made against the actions.
RESOLVED that the Audit Committee note the progress made against the actions.
6
Annual Report of the Monitoring Officer.
Attachments:
- Document i6 MO Annual Report to Audit Committee 2024 14 Apr 2025
- Document i6 Appendix A Mo complaints 202425 14 Apr 2025
Minutes
The Committee received a report that provided information on matters relating to ethical governance over the past Municipal Year, providing information with regard to any complaints received relating to Member misconduct and any disclosures under the Council’s Whistleblowing Policy and Money Laundering Policy.
Members noted that over the past year, five complaints had been received in relation to Borough Councillors, which although slightly higher than the previous year, was still considered a steady number.
In terms of Parish and Town Councillors, the Monitoring Officer reported that he had reviewed ten complaints during the period. This was an increase on the previous year but was still considered a steady number of complaints when averaged over previous periods. However, it was noted that one of these complaints had led to an Audit Hearing Sub Committee. The outcome of the Hearing was detailed in the body of the report.
The Monitoring Officer, however, was pleased to say that levels of complaints and breaches remained low and in light of the pending Elections, paid tribute and thanks to all Councillors for their continued hard work and service.
With regard to Whistleblowing, the Committee were informed that seven whistleblowing complaints had been received over the past year, which were detailed within the body of the report.
Finally, Members noted that there had been no reports of money laundering for the period 1 April 2024 to 31 March 2025 which was pleasing to hear.
Members welcomed the report, and the Chair, paid tribute to the work of the Monitoring Officer in ensuring that complaints were dealt with professionally and efficiently.
RESOLVED that the Audit Committee: -
1) note the Monitoring Officers annual report on complaint handling activity for the period 1 April 2024 to 31 March 2025;
2) note the Whistleblowing Return and
3) note the nil money laundering reports for 2024/25.
Members noted that over the past year, five complaints had been received in relation to Borough Councillors, which although slightly higher than the previous year, was still considered a steady number.
In terms of Parish and Town Councillors, the Monitoring Officer reported that he had reviewed ten complaints during the period. This was an increase on the previous year but was still considered a steady number of complaints when averaged over previous periods. However, it was noted that one of these complaints had led to an Audit Hearing Sub Committee. The outcome of the Hearing was detailed in the body of the report.
The Monitoring Officer, however, was pleased to say that levels of complaints and breaches remained low and in light of the pending Elections, paid tribute and thanks to all Councillors for their continued hard work and service.
With regard to Whistleblowing, the Committee were informed that seven whistleblowing complaints had been received over the past year, which were detailed within the body of the report.
Finally, Members noted that there had been no reports of money laundering for the period 1 April 2024 to 31 March 2025 which was pleasing to hear.
Members welcomed the report, and the Chair, paid tribute to the work of the Monitoring Officer in ensuring that complaints were dealt with professionally and efficiently.
RESOLVED that the Audit Committee: -
1) note the Monitoring Officers annual report on complaint handling activity for the period 1 April 2024 to 31 March 2025;
2) note the Whistleblowing Return and
3) note the nil money laundering reports for 2024/25.
7
Breaches and Waivers to the Council's Contract Procedural Rules.
Attachments:
- Document i7 Breaches and Waivers to the Councils Contract Procedure Rules Apr 25 Final 14 Apr 2025
Minutes
Holly Wilson, Head of Procurement presented a report to Members that detailed all the waivers and breaches to the Council’s Procedure Rules (CPRs) for the period 1st September 2024 to the 28th of February 2025.
The table within the report detailed the breaches and waivers in ach Directorate with a total of 1 breach and 13 waivers for the period.
The report also provided information on the take up of Procurement and CPR E-Learning. This training was mandatory for all people managers, but to date, only 88% of staff had completed this module. However, any outstanding officers were being pursued to complete it as soon as possible.
Members were invited to ask questions about the report. Concerns were raised, especially regarding the breach. Members were informed that this was a software system breach and was not renewed within the relevant timescales leading to a breach. However, work was being done with the service area to ensure this was remedied in the future.
Members also raised concerns with regard to purchase cards and how this was monitored. Officers gave the Committee assurance that this was monitored on a regular basis and systems were in place to make sure all spends were approved.
RESOLVED that the Audit Committee: -
1) Note the waivers and breaches recorded for the period between 1 September 2024 to 28 February 2025; and
2) Note the work undertaken by the Strategic Procurement Team to ensure continued compliance and delivery of corporate procurement services.
The table within the report detailed the breaches and waivers in ach Directorate with a total of 1 breach and 13 waivers for the period.
The report also provided information on the take up of Procurement and CPR E-Learning. This training was mandatory for all people managers, but to date, only 88% of staff had completed this module. However, any outstanding officers were being pursued to complete it as soon as possible.
Members were invited to ask questions about the report. Concerns were raised, especially regarding the breach. Members were informed that this was a software system breach and was not renewed within the relevant timescales leading to a breach. However, work was being done with the service area to ensure this was remedied in the future.
Members also raised concerns with regard to purchase cards and how this was monitored. Officers gave the Committee assurance that this was monitored on a regular basis and systems were in place to make sure all spends were approved.
RESOLVED that the Audit Committee: -
1) Note the waivers and breaches recorded for the period between 1 September 2024 to 28 February 2025; and
2) Note the work undertaken by the Strategic Procurement Team to ensure continued compliance and delivery of corporate procurement services.
8
Local Code of Corporate Governance review and the production of the 2024-25 Draft Annual Governance Statement.
Attachments:
- Document i8 Draft 2024-25 Annual Governance Statement Report 14 Apr 2025
Minutes
Debbie Hogg, Executive Director of Corporate Services, and Faye Tyas, Service Director, Finance presented a reported to Members on the Local Code of Corporate Governance Review and the production of the draft Annual Governance Statement for 2024-25.
Members noted that with regard to the production of a Local Code of Corporate Governance review, this was advocated by CIPFA/SOLACE and would look to ensure that all the seven principles of good governance were met, were relevant and up to date.
With regard to the production of the draft Annual Governance Statement, the Council was required to publish this in accordance with the Accounts and Audit Regulations and professional best practice to ensure that there was good governance and sound internal controls in place.
A number of key points were highlighted, and Members were invited to put any questions to Members on which they required further clarity.
RESOLVED that the Audit Committee noted, reviewed and endorsed the updated Local Code of Corporate Governance and the outline of the draft Annual Governance Statement prior to its publication for consultation as part of the draft 2024-25 City of Doncaster Council Accounts.
Members noted that with regard to the production of a Local Code of Corporate Governance review, this was advocated by CIPFA/SOLACE and would look to ensure that all the seven principles of good governance were met, were relevant and up to date.
With regard to the production of the draft Annual Governance Statement, the Council was required to publish this in accordance with the Accounts and Audit Regulations and professional best practice to ensure that there was good governance and sound internal controls in place.
A number of key points were highlighted, and Members were invited to put any questions to Members on which they required further clarity.
RESOLVED that the Audit Committee noted, reviewed and endorsed the updated Local Code of Corporate Governance and the outline of the draft Annual Governance Statement prior to its publication for consultation as part of the draft 2024-25 City of Doncaster Council Accounts.
9
Audit Committee Annual Report 2024/25.
Attachments:
- Document i9 Audit Committee Annual Report (inc. Apps A B)v2 14 Apr 2025
Minutes
Peter Jackson, Head of Internal Audit, presented the Audit Committee Annual Report for 2024 to 2025 and provided important assurance to the Committee that City of Doncaster Council remained a well managed organisation.
The Audit Committee Annual Report allows the Audit Committee to demonstrate it had fulfilled its terms of reference and share its achievements with the Council, as well as complying with Best Practice for Audit Committees nationally.
Members noted that the report remained positive, encouraging achieving outcomes in another challenging year, with a positive opinion given.
The Audit Committee were informed that a number of management actions had been identified which were detailed in Appendix B of the Audit Committee Plan which were detailed as follows:-
1. Understanding the Role and Purpose of the Audit Committee – Training to raise the understanding of the role and purpose of the Committee should be delivered to all Members in the new Municipal Year;
2. Evaluation of Knowledge, Skills, and Training – An evaluation of Audit Committee Members skills, knowledge and training needs will be carried out after Committee membership has been confirmed for the new Municipal Year.
RESOLVED that the Audit Committee note the Audit Committee Annual Report and consider the content prior to its approval.
nt prior to its approval.
The Audit Committee Annual Report allows the Audit Committee to demonstrate it had fulfilled its terms of reference and share its achievements with the Council, as well as complying with Best Practice for Audit Committees nationally.
Members noted that the report remained positive, encouraging achieving outcomes in another challenging year, with a positive opinion given.
The Audit Committee were informed that a number of management actions had been identified which were detailed in Appendix B of the Audit Committee Plan which were detailed as follows:-
1. Understanding the Role and Purpose of the Audit Committee – Training to raise the understanding of the role and purpose of the Committee should be delivered to all Members in the new Municipal Year;
2. Evaluation of Knowledge, Skills, and Training – An evaluation of Audit Committee Members skills, knowledge and training needs will be carried out after Committee membership has been confirmed for the new Municipal Year.
RESOLVED that the Audit Committee note the Audit Committee Annual Report and consider the content prior to its approval.
nt prior to its approval.
10
Annual Report of the Head of Internal Audit 2024/25.
Attachments:
- Document i10 Annual Report of the Head of Internal Audit 14 Apr 2025
Minutes
Members considered the Head of Audit Annual Report for 2024/25. The report provided information on the work of Internal Audit during 2024/25 as set out in Appendix 1 of the report, including the Head of Internal Audit’s overall opinion on the adequacy and effectiveness of the Council’s governance, risk management and control arrangements. The report also supports the annual review of the Council’s governance arrangements and the subsequent preparation and publication of an Annual Governance Statement (AGS).
Peter Jackson, Head of Internal Audit, explained that similar to previous years, a positive opinion had been issued, and assurances given to the Committee that the Council was well managed financially and efficiently.
There were a number of management actions identified (31); however, these were consistent with numbers throughout the year and previous year-end figures.
Following consideration of the report, Members of the Committee were afforded the opportunity to speak on the content of the report and raise any areas of concern, which Officers responded to.
RESOLVED that the Audit Committee: -
1) Note the Internal Audit Annual Report for 2024/25, including confirmation that the Council’s Governance, risk management and control arrangements were adequate and operated effectively during the year; and
2) Note the Head of Internal Audit’s self-assessment that the service is compliant with the Public Sector Internal Audit Standards, maintaining the outcome from the External Quality Assessment carried out during the 2021/22 year which confirmed the highest level of conformance with the relevant public sector internal audit standards.
Peter Jackson, Head of Internal Audit, explained that similar to previous years, a positive opinion had been issued, and assurances given to the Committee that the Council was well managed financially and efficiently.
There were a number of management actions identified (31); however, these were consistent with numbers throughout the year and previous year-end figures.
Following consideration of the report, Members of the Committee were afforded the opportunity to speak on the content of the report and raise any areas of concern, which Officers responded to.
RESOLVED that the Audit Committee: -
1) Note the Internal Audit Annual Report for 2024/25, including confirmation that the Council’s Governance, risk management and control arrangements were adequate and operated effectively during the year; and
2) Note the Head of Internal Audit’s self-assessment that the service is compliant with the Public Sector Internal Audit Standards, maintaining the outcome from the External Quality Assessment carried out during the 2021/22 year which confirmed the highest level of conformance with the relevant public sector internal audit standards.
11
Counter Fraud Activity Report.
Attachments:
- Document i11 Counter Fraud Activity Report 2526 cover report 14 Apr 2025
- Document i11 Counter Fraud Activity Report 2025-26 Appendix 14 Apr 2025
Minutes
The Counter Fraud activity report was presented to the Committee for information, in line with the Council’s Anti-Fraud Bribery and Corruption Framework. This was in line with the Fighting Fraud and Corruption Strategy 2020 for Local Government.
The report highlighted the following key points:_
· Horizon Scanning for new Fraud Risks
· The assessment of Fraud Risks for the Council
· Information on Counter Fraud resource levels
· Presentation of the new Counter Fraud Plan for Doncaster
Members noted that risks for the Council remained well controlled and manged and welcomed a positive report. Following consideration, Members were invited to comment on the report, with comments raised regarding push payments, cyber fraud and Bank Mandate Fraud. Members accepted this was a complicated area, but to date this was well managed by the Council. However, Peter Jackson endeavoured to provide an update in the Audit Action Log at a future meeting.
RESOLVED that the Audit Committee note and support the Counter Fraud Plan and the assurance map which maps all proposed activities to fraud risks.
The report highlighted the following key points:_
· Horizon Scanning for new Fraud Risks
· The assessment of Fraud Risks for the Council
· Information on Counter Fraud resource levels
· Presentation of the new Counter Fraud Plan for Doncaster
Members noted that risks for the Council remained well controlled and manged and welcomed a positive report. Following consideration, Members were invited to comment on the report, with comments raised regarding push payments, cyber fraud and Bank Mandate Fraud. Members accepted this was a complicated area, but to date this was well managed by the Council. However, Peter Jackson endeavoured to provide an update in the Audit Action Log at a future meeting.
RESOLVED that the Audit Committee note and support the Counter Fraud Plan and the assurance map which maps all proposed activities to fraud risks.
12
Internal Audit Plan 2025/26.
Attachments:
- Document i12 Internal Audit Plan 2526 cover report 14 Apr 2025
- Document i12 Appendix - Internal Audit Plan 2526 14 Apr 2025
- Document i12 Appendix A B C 2526 Audit Plan Report 14 Apr 2025
Minutes
Peter Jackson, Head of Internal Audit gave a brief summary of the Internal Audit Plan for the Year ending March 2025. It was reported that extensive work had been carried out, following a review of risks and controls of Council activities and had been considered in great depth.
The report provided information on the work of Internal Audit during 2024/25, as set out in the report, including the Head of Internal Audit’s overall opinion on the adequacy and effectiveness of the Council’s governance, risk management and control arrangements. The report also supports the annual review of the Council’s governance arrangements and the subsequent preparation and publication of an Annual Governance Statement (AGS).
The plan was an ambitious and comprehensive plan that would provide effective oversight of Internal Audit by managing risks and supporting key priorities.
RESOLVED that the Audit Committee support the principles and strategy underpinning the 2025/26 Internal Audit Plan as set out in Section1, and expanded upon in section 7 of the Internal Audit Plan and approve the plan as set out in Appendices A, B and C
The report provided information on the work of Internal Audit during 2024/25, as set out in the report, including the Head of Internal Audit’s overall opinion on the adequacy and effectiveness of the Council’s governance, risk management and control arrangements. The report also supports the annual review of the Council’s governance arrangements and the subsequent preparation and publication of an Annual Governance Statement (AGS).
The plan was an ambitious and comprehensive plan that would provide effective oversight of Internal Audit by managing risks and supporting key priorities.
RESOLVED that the Audit Committee support the principles and strategy underpinning the 2025/26 Internal Audit Plan as set out in Section1, and expanded upon in section 7 of the Internal Audit Plan and approve the plan as set out in Appendices A, B and C
13
External Auditor (Grant Thornton) - Audit Plan 2024/25.
Attachments:
- Document i13 City of Doncaster Council - Audit Plan - 2024-25 14 Apr 2025
Minutes
The Committee considered the report produced by Grant Thornton which contained information on several areas within the agenda pack regarding the following:
· Significant risks
· Group Audit
· Materiality
· Value for Money arrangements
· Audit logistics
Overall, Grant Thornton were pleased with where the audit was at present, and a good relationship continued with the Senior Officers of the Council and, as the Council’s previous lead contact with Grant Thornton was leaving, Councillor Bluff wished Gareth Mills well and welcomed their new lead contact to the Committee.
Detailed discussions took place regarding a number of issues with queries raise on the ERP System, Doncaster Sheffield Airport, and key areas of programmed work coming forward.
However, overall the Committee welcomed a positive and comprehensive report.
RESOLVED that the report be noted.
· Significant risks
· Group Audit
· Materiality
· Value for Money arrangements
· Audit logistics
Overall, Grant Thornton were pleased with where the audit was at present, and a good relationship continued with the Senior Officers of the Council and, as the Council’s previous lead contact with Grant Thornton was leaving, Councillor Bluff wished Gareth Mills well and welcomed their new lead contact to the Committee.
Detailed discussions took place regarding a number of issues with queries raise on the ERP System, Doncaster Sheffield Airport, and key areas of programmed work coming forward.
However, overall the Committee welcomed a positive and comprehensive report.
RESOLVED that the report be noted.
14
External Auditor (Grant Thornton) - Audit Findings (ISA 260) Report for the year ending 31st March 2024 - for information.
Attachments:
Minutes
Members were presented with the External Auditor (Grant Thornton) Audit Findings (ISA 260) Report for the year ending 31 March 2024.
The Committee acknowledged that this had been considered previously at the February meeting of the Audit Committee and was now presented for noting in its final form.
RESOLVED that the report be noted.
The Committee acknowledged that this had been considered previously at the February meeting of the Audit Committee and was now presented for noting in its final form.
RESOLVED that the report be noted.
15
External Auditor (Grant Thornton) - Auditor's Annual Report for the year ending 31st March 2024 - for information.
Attachments:
Minutes
The Audit Committee considered the External Auditors Annual Report which brought together a summary of all the work undertaken for the City of Doncaster Council during the 2023 to 2024 financial year as their appointed auditor.
The report outlined that the Council continued to have appropriate arrangements in place to address financial pressures, including setting a balanced budget, and continued to demonstrate good governance and clear risk management processes.
Key risks were identified within the report with the Dedicated Schools Grant continuing to be an area of concern, and a key recommendation was detailed in relation to this area.
The Committee noted that an unqualified Audit opinion had been issued in February 2025, with the full opinion detailed in the Council’s Audit Findings for 2023/24.
The report noted that the Council had embarked upon a major project with the proposed reopening of Doncaster Sheffield Airport which carried a range of risks and uncertainties and recommendations were contained within the report in relation to this.
RESOLVED that the report be noted.
.
The report outlined that the Council continued to have appropriate arrangements in place to address financial pressures, including setting a balanced budget, and continued to demonstrate good governance and clear risk management processes.
Key risks were identified within the report with the Dedicated Schools Grant continuing to be an area of concern, and a key recommendation was detailed in relation to this area.
The Committee noted that an unqualified Audit opinion had been issued in February 2025, with the full opinion detailed in the Council’s Audit Findings for 2023/24.
The report noted that the Council had embarked upon a major project with the proposed reopening of Doncaster Sheffield Airport which carried a range of risks and uncertainties and recommendations were contained within the report in relation to this.
RESOLVED that the report be noted.
.
Previous Meetings
Join the Discussion
You need to be signed in to comment.
Sign in