Gosport Borough Council
Councillors:
28
Wards:
14
Committees:
10
Meetings (2025):
47
Meetings (2024):
47
Meeting
Standards & Audit Sub Board - Gosport
Meeting Times
Scheduled Time
Start:
Thursday, 27th March 2025
6:00 PM
Thursday, 27th March 2025
6:00 PM
End:
Thursday, 27th March 2025
10:00 PM
Thursday, 27th March 2025
10:00 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
27 Mar 2025
27 Mar 2025
Location:
Council Chamber
Council Chamber
Meeting Attendees
Agenda
1
Apologies for Non Attendance
Minutes
Apologies for non- attendance were received from Councillor Cox who was substituted by Councillor Hammond
2
Declarations of Interest
Minutes
There were none.
3
Minutes of the Meeting of the Sub Board held on 16 January 2025
Attachments:
- Document Minutes Public Pack, 16/01/2025 Standards & Audit Sub Board 19 Mar 2025
Minutes
RESOLVED: That the minutes of the meeting held on 26 January 2025 were signed as a true and correct record.
4
Deputations- Standing Order 3.4
(NOTE: The Board is required to receive a deputation(s) on a matter which is before the meeting of the Board provided that notice of the intended deputation and its object shall have been received by the Borough Solicitor by 12 noon on Tuesday 25 March 2025. The total time for deputations in favour and against a proposal shall not exceed 10 minutes)
Minutes
There were none.
5
Public Questions - Standing Order 3.5
(NOTE: The Board is required to allow a total of 15 minutes for questions from Members of the public on matters within the terms of reference of the Board provided that notice of such Question(s) shall have been submitted to the Borough Solicitor by 12 noon on Tuesday 25 march 2025)
Minutes
There were none.
6
Updated Audit Charter & Code of Ethics, updated Audit Strategy & Internal Audit Plan 2025/26
This report is to present the proposed Internal Audit Charter & Code of Ethics, as set out in Appendix A and the Audit Strategy, as set out in Appendix B following the impending implementation of the Global Internal Audit Standards (GIAS) which take effect from 1st April 2025. The report also proposes the Internal Audit Plan for 2025/26 to the board for approval, as set out in Appendix C
Attachments:
- Document Chater,Strategy, Plan Covering Report March 2025 19 Mar 2025
- Document Appendix A GBC Audit Charter Code of Ethics 2025 Final 19 Mar 2025
- Document Appendix B Audit Strategy 2025 New Standards Final 19 Mar 2025
- Document Appendix C GBC 2025-26 Audit Plan 19 Mar 2025
Minutes
Consideration was given to a report by the Chief Internal Auditor (CIA) presenting the proposed Internal Audit Charter & Code of Ethics, as set out in Appendix A and the Audit Strategy, as set out in Appendix B, following the impending implementation of the Global Internal Audit Standards (GIAS) which take effect from 1st April 2025. The report also proposes the Internal Audit Plan for 2025/26 to the sub board for approval, as set out in Appendix C
The CIA introduced his report by pointing out the changes made to the Audit Charter and Code of Ethics brought about by the adoption of the Global Internal Audit Standards, in particular the independence of the role of CIA due to his additional role as SIRO. An annual report will be brought to Sub Board for review.
The CIA explained that the Sub Board would be advised of any insufficiencies or inadequacies in skills, knowledge or capacity, once the matter had been drawn to the attention of the Section 151 Officer.
Members were advised that responsibilities to ensure that there is a current and effective Internal Audit Function are delegated to the Sub Board, and it should champion the work of Internal Audit within the Council.
In answer to a members question the CIA advised that the issue of the small senior officer team, as hi-lighted in the peer review, would not impact the charter but would form part of the risk assessment for the plan of audits.
Members brought to the attention of the CIA a number of grammatical and layout issues to be addressed.
In answer to a question regarding the Section 151 officer’s attendance at Sub Board, the CIA advised that although he provides resources to carry out the Audit Plan, he does not directly influence the plan, therefore maintaining the independence. Members felt that as the Section 151 officer is mentioned in many parts of the Charter and Strategy, there could be benefit in his attendance at least annually.
The CIA introduced the strategy part of the report by pointing out the main changes, including an annual review of the performance of the IA service and the CIA being presented as part of the Annual Audit Opinion, collaboration with the IT department regarding the use of AI, and the support from the Sub Board to the IA function.
The CIA reminded members that the Audit Plan is drawn up in consultation with the Council’s senior management team, with any high risks identified followed up within the financial year.
In answer to a members question, the CIA reminded members that the risk register is due to sub board in September and will be updated to include any projects determined by senior management to present a strategic risk at that point in time.
RESOLVED: That Members approved:
i) The proposed Internal Audit Charter and Code of Ethics for 2025/26
ii) The proposed Internal Audit Strategy 2025
iii) The proposed Internal Audit Plan 2025/26
The CIA introduced his report by pointing out the changes made to the Audit Charter and Code of Ethics brought about by the adoption of the Global Internal Audit Standards, in particular the independence of the role of CIA due to his additional role as SIRO. An annual report will be brought to Sub Board for review.
The CIA explained that the Sub Board would be advised of any insufficiencies or inadequacies in skills, knowledge or capacity, once the matter had been drawn to the attention of the Section 151 Officer.
Members were advised that responsibilities to ensure that there is a current and effective Internal Audit Function are delegated to the Sub Board, and it should champion the work of Internal Audit within the Council.
In answer to a members question the CIA advised that the issue of the small senior officer team, as hi-lighted in the peer review, would not impact the charter but would form part of the risk assessment for the plan of audits.
Members brought to the attention of the CIA a number of grammatical and layout issues to be addressed.
In answer to a question regarding the Section 151 officer’s attendance at Sub Board, the CIA advised that although he provides resources to carry out the Audit Plan, he does not directly influence the plan, therefore maintaining the independence. Members felt that as the Section 151 officer is mentioned in many parts of the Charter and Strategy, there could be benefit in his attendance at least annually.
The CIA introduced the strategy part of the report by pointing out the main changes, including an annual review of the performance of the IA service and the CIA being presented as part of the Annual Audit Opinion, collaboration with the IT department regarding the use of AI, and the support from the Sub Board to the IA function.
The CIA reminded members that the Audit Plan is drawn up in consultation with the Council’s senior management team, with any high risks identified followed up within the financial year.
In answer to a members question, the CIA reminded members that the risk register is due to sub board in September and will be updated to include any projects determined by senior management to present a strategic risk at that point in time.
RESOLVED: That Members approved:
i) The proposed Internal Audit Charter and Code of Ethics for 2025/26
ii) The proposed Internal Audit Strategy 2025
iii) The proposed Internal Audit Plan 2025/26
7
Whistleblowing Statistics March 2024-March 2025
To update Members regarding the Whistleblowing Policy and any referrals made from 17th March 2024 to the March 3rd 2025.
To update members that the policy has been reviewed and no changes were required.
To update members that the policy has been reviewed and no changes were required.
Attachments:
- Document Whistleblowing Statistics March 2025 19 Mar 2025
- Document Whistle blowing policy GBC January 2025 19 Mar 2025
Minutes
Consideration was given to a report by the Chief Internal Auditor updating Members regarding the Whistleblowing Policy and any referrals made from 17th March 2024 to the 3rd march 2025, and to update members that the policy has been reviewed and no changes were required.
The CIA introduced the report by advising Members that the Policy is reviewed annually with no changes this time. Although he could not give details he assured the Sub Board that the item referenced was dealt with as a management issue, and did not need to be brought to the Chairman or Sub Board.
RESOLVED: That the Sub Board noted:
a) That one referral has been made under the Whistleblowing Policy between 17th March 2024 and the 3rd March 2025
b) The Whistleblowing Policy has been reviewed and no updates were required.
The CIA introduced the report by advising Members that the Policy is reviewed annually with no changes this time. Although he could not give details he assured the Sub Board that the item referenced was dealt with as a management issue, and did not need to be brought to the Chairman or Sub Board.
RESOLVED: That the Sub Board noted:
a) That one referral has been made under the Whistleblowing Policy between 17th March 2024 and the 3rd March 2025
b) The Whistleblowing Policy has been reviewed and no updates were required.
8
IT Audit Actions Update
To brief the Sub Board on updates to audit reports.
Attachments:
- Document 8. IT Audit Update 19 Mar 2025
Minutes
Consideration was given to a report by the Head of IT briefing the Sub Board on updates to audit reports.
The CIA introduced the report by reminding Members that the declarations from the Head of IT had not yet been verified by the audit follow up process, and appear on the Audit Plan just approved. The position statement will include outstanding actions.
Officers advised the Sub Board that they had secured the services of Gavin Muncaster from Southampton City Council to assist with the drawing up of an IT Strategy that will identify the short and medium term needs. The SLA will also enable access to technical expertise within the Southampton IT team for particular projects. The GBC team will also be augmented with an in house IT Manager to oversee the day to day activities and priorities, and an Apprentice to assist with resilience.
RESOLVED: That the Sub Board noted the update.
The CIA introduced the report by reminding Members that the declarations from the Head of IT had not yet been verified by the audit follow up process, and appear on the Audit Plan just approved. The position statement will include outstanding actions.
Officers advised the Sub Board that they had secured the services of Gavin Muncaster from Southampton City Council to assist with the drawing up of an IT Strategy that will identify the short and medium term needs. The SLA will also enable access to technical expertise within the Southampton IT team for particular projects. The GBC team will also be augmented with an in house IT Manager to oversee the day to day activities and priorities, and an Apprentice to assist with resilience.
RESOLVED: That the Sub Board noted the update.
9
Any Other Items
Minutes
1. A Member wished to point out that the recent Peer Review had suggested splitting the audit and standards function of the Sub Board and hoped that would be considered by the administration.
2. The members of the Sub Board wished to thank the Chairman for his stewardship of the Sub Board as this was the last meeting of the municipal year.
2. The members of the Sub Board wished to thank the Chairman for his stewardship of the Sub Board as this was the last meeting of the municipal year.
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