Hart Borough Council
Councillors:
33
Wards:
11
Committees:
14
Meetings (2025):
60
Meetings (2024):
60
Meeting
Audit Committee - Hart
Meeting Times
Scheduled Time
Start:
Tuesday, 25th March 2025
7:00 PM
Tuesday, 25th March 2025
7:00 PM
End:
Tuesday, 25th March 2025
11:00 PM
Tuesday, 25th March 2025
11:00 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
25 Mar 2025
25 Mar 2025
Location:
Council Chamber
Council Chamber
Meeting Attendees
Officer
Executive Director, Corporate Services & S151 Officer
Graeme Clark
In attendance
Officer
Committee and Members Services Officer
Emma Evans1
In attendance
Public
Andrew Brittain
Ernst Young (EY)
In attendance, virtual
Public
Iona Bond
Southern Internal Partnership
In attendance, virtual
Officer
Contracts & Procurement Manager
Ashley Grist
Expected
Agenda
1
Minutes of the Previous Meeting
The minutes of the meeting held on 1 October 2024 are attached for confirmation and signature as a current record.
Attachments:
- Document Minutes of Previous Meeting 17 Mar 2025
Minutes
The minutes of 1 October 2024 were agreed and confirmed and signed as a correct record.
2
Apologies for Absence
To receive any apologies for absence from Members*.
*Note: Members are asked to email Committee Services in advance of the meeting as soon as they become aware they will be absent.
*Note: Members are asked to email Committee Services in advance of the meeting as soon as they become aware they will be absent.
Minutes
Apologies were received from Cllr Axam, substituted by Cllr Jones.
3
Declarations of Interest
To declare disclosable pecuniary, and any other, interests*.
*Note: Members are asked to email Committee Services in advance of the meeting as soon as they become aware they may have an interest to declare.
*Note: Members are asked to email Committee Services in advance of the meeting as soon as they become aware they may have an interest to declare.
Minutes
No declarations made.
4
Chairman's Announcements
Minutes
No announcements.
5
External Auditor's (EY) Annual Report 2023/24
The purpose of this report is to provide the Council’s External Auditors Annual Report with the conclusions of the 2023/24 audit and Value for Money assessment to those charged with governance.
Recommendation
To receive the External Auditor’s (EY) Annual Report 2023/24.
Recommendation
To receive the External Auditor’s (EY) Annual Report 2023/24.
Attachments:
- Document 24 HDC LG Auditors Annual Report.pptx (1) 17 Mar 2025
Minutes
Mr. Brittain (EY) presented the 2023/24 auditors' annual report, which summarises the audit work conducted this year. The audit opinion was signed ahead of the government's deadline, and the report includes a value-for-money commentary explaining the unqualified conclusion.
Committee members inquired about the presentation of numbers, the timing of the audit, and EY's relationship with the National Audit Office and government accounts. The Executive Director of Corporate Services clarified the whole-of-government accounts to the Committee.
The Committee noted the report.
Committee members inquired about the presentation of numbers, the timing of the audit, and EY's relationship with the National Audit Office and government accounts. The Executive Director of Corporate Services clarified the whole-of-government accounts to the Committee.
The Committee noted the report.
6
External Audit (EY) Planning Document 2024/25
The purpose of this report is to provide the Audit Committee with the 2024-25 External Audit Planning Report.
Recommendation
To receive the External Audit Planning Document 2024/25.
Recommendation
To receive the External Audit Planning Document 2024/25.
Attachments:
- Document 25 HDC 225UK Audit Planning Report - Local Government 2024-25 (1) 17 Mar 2025
Minutes
Mr. Brittain (EY) presented the 2023/24 External Audit Planning Report, informing members that due to a prior disclaimed opinion, EY expects limited assurance on some carryover balances and plans to issue a disclaimed opinion for the 2024/25 audit. They aim to conclude the audit by the end of 2025, meeting the government's deadline.
Members inquired about the definitions of materiality, disclaimers, and the impact of local government reorganisation on audit arrangements, which will remain unaffected for the next 3 to 4 years.
The Committee received the report.
Members inquired about the definitions of materiality, disclaimers, and the impact of local government reorganisation on audit arrangements, which will remain unaffected for the next 3 to 4 years.
The Committee received the report.
7
Internal Audit Progress Report Quarter 3 2024/25
To review and note the report on the work undertaken by Internal Audit at each of their meetings.
Recommendation
To review and note the Internal Audit Progress Report (January 2025).
Recommendation
To review and note the Internal Audit Progress Report (January 2025).
Attachments:
- Document Internal Audit Progress Report - Mar 25 AC- Cover Report 17 Mar 2025
- Document Progress Report 24-25 at Jan 25 (1) 17 Mar 2025
Minutes
Ms. Bond (SIAP) presented the Internal Audit Progress Report, noting two outstanding audits and two with limited assurance. She updated Members that all audits are expected to be completed on time.
Members inquired about outstanding management actions related to s106 funds, the annual client survey findings, and tree expenditures. It was clarified that the actions regarding s106 funds and trees were process-related and not financially impactful.
Members noted the report.
Members inquired about outstanding management actions related to s106 funds, the annual client survey findings, and tree expenditures. It was clarified that the actions regarding s106 funds and trees were process-related and not financially impactful.
Members noted the report.
8
Internal Audit Charter 2025/26
To approve the Internal Audit Charter 2025/26, it sets out the purpose, authority and reporting requirements and is approved annually by the Senior Leadership team and Audit Committee.
Recommendation
To approve the Internal Audit Charter 2025-26 (appendix A).
Recommendation
To approve the Internal Audit Charter 2025-26 (appendix A).
Attachments:
- Document Internal Audit Charter and Plan 2025-26 - Cover Report 17 Mar 2025
- Document HDC - Internal Audit Charter 2025-26 17 Mar 2025
Minutes
Ms. Bond (SIAP) presented the 2025/26 Internal Audit Charter.
Members noted that a new Global Internal Audit Standard has prompted significant changes to the Charter.
Members inquired whether all Council Charters were the same, and it was clarified that each is customised to meet the specific needs of its authority while adhering to the overarching standard.
Decision
The Committee approved the Internal Audit Charter for 2025/26.
Members noted that a new Global Internal Audit Standard has prompted significant changes to the Charter.
Members inquired whether all Council Charters were the same, and it was clarified that each is customised to meet the specific needs of its authority while adhering to the overarching standard.
Decision
The Committee approved the Internal Audit Charter for 2025/26.
9
Internal Audit Plan 2025/26
To present the Internal Audit Plan for 2025-26 in accordance with the requirements of the Public Sector Internal Audit Standards.
Recommendation
To approve the Internal Audit Plan for 2025-26.
Recommendation
To approve the Internal Audit Plan for 2025-26.
Attachments:
- Document HDC Internal Audit Plan 25-26 Report 17 Mar 2025
Minutes
Ms. Bond (SIAP) presented the Internal Audit Plan for 2025/26, highlighting its dynamic nature and potential for change. SIAP is expected to be assessed under Global Internal Audit Standards in that period.
Members asked about corporate priorities, audit day allocation, and Senior Leadership involvement.
Decision
The Committee approved the Internal Audit Plan for 2025/26.
Members asked about corporate priorities, audit day allocation, and Senior Leadership involvement.
Decision
The Committee approved the Internal Audit Plan for 2025/26.
10
Audit Work Programme
To consider the Audit Work Programme.
Attachments:
- Document Draft Mar 25 Audit Work Programme (1) 17 Mar 2025
Minutes
The Committee considered the Audit Committee Work Programme. It was noted that Members could request additional items be added as necessary.
11
Exclusion of the Public
Members to consider and agree that, in accordance with Section 100A(4) of the Local Government Act 1972, the public be excluded during the discussion of the matters referred to, on the grounds that they involve the likely disclosure of exempt information as defined in paragraphs 1, 2 and 3 of Part 1 of Schedule 12A of the Act, and the public interest in maintaining the exemption outweighs the public interest in disclosing the information.
Minutes
The Committee agreed that, in accordance with Section 100A(4) of the Local Government Act 1972, the public be excluded during the discussion of the matters referred to, on the grounds that they involve the likely disclosure of exempt information as defined in paragraphs 1, 2 and 3 of Part 1 of Schedule 12A of the Act, and the public interest in maintaining the exemption outweighed the public interest in disclosing the information.
12
Confidential report of the Monitoring Officer to Audit Committee April 2025
To receive feedback on a whistleblowing report, including an officer recommendation for consideration
Attachments:
- Document Confidential report of the Monitoring Officer to Audit Committee April 2025 17 Mar 2025
Minutes
The Committee received the confidential report of the Monitoring Officer on whistleblowing and agreed:
· to note the summary report of the Monitoring Officer in relation to a whistleblowing investigation
· To agree the conclusion of the investigation and endorse the recommendations made by the Monitoring Officer
· to note the summary report of the Monitoring Officer in relation to a whistleblowing investigation
· To agree the conclusion of the investigation and endorse the recommendations made by the Monitoring Officer
Previous Meetings
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