Hart logo
Hart Borough Council
Councillors: 32
Wards: 11
Committees: 14
Meetings (2025): 65
Meetings (2024): 60

Meeting

Audit Committee - Hart

Meeting Times
Scheduled Time
Start:
Tuesday, 22nd July 2025
7:00 PM
End:
Tuesday, 22nd July 2025
11:00 PM
Meeting Status
Status:
Confirmed
Date:
22 Jul 2025
Location:
Council Chamber
Meeting Attendees
Wendy Makepeace-Browne photo
Chair
Wendy Makepeace-Browne

Community Campaign Hart

Present, as expected

View Profile
Chris Axam photo
Committee Member
Chris Axam

Community Campaign Hart

Present, as expected

View Profile
Tim Southern photo
Committee Member
Tim Southern

Conservative

Apologies

View Profile
Andy Brown photo
Committee Member
Andy Brown

Liberal Democrat

Apologies

View Profile
Daisy Khepar photo
Committee Member
Daisy Khepar

Liberal Democrat

Present, as expected

View Profile
Officer
Executive Director, Corporate Services & S151 Officer
Graeme Clark

In attendance

Dan Taylor photo
Committee Member
Dan Taylor

Liberal Democrat

Present, as expected

View Profile
Officer
Committee and Members Services Officer
Emma Evans1

In attendance

Stephen Highley photo
Committee Member
Stephen Highley

Conservative

Present, as expected

View Profile
Public
Iona Bond

Southern Internal Partnership

In attendance

Public
Penny Knowles

Southern Internal Audit Partnership

In attendance

Officer
Contracts & Procurement Manager; Monitoring Officer
Ashley Grist

In attendance

Agenda
1 Appointment of the Vice Chairman for 2025/26
To elect the Vice-Chairman of the Committee for the 2025/26 municipal year.
Minutes One nomination was received for Vice Chairman.

Cllr Makepeace-Browne proposed Cllr Taylor. Cllr Axam seconded.

Unanimous.

Decision

Cllr Taylor was elected Vice Chairman of Audit Committee for the municipal year 2025/26.
2 Minutes of the Previous Meeting
The minutes of the meeting held on 25 March 2025 are attached for confirmation and signature as a current record.
Attachments:
Minutes The minutes of 25 March 2025 were agreed and confirmed and signed as a correct record.
3 Apologies for Absence
To receive any apologies for absence from Members*.

*Note: Members are asked to email Committee Services before the meeting as soon as they know they will be absent.
Minutes Apologies were received from Councillors Brown and Southern.
4 Declarations of Interest
To declare disclosable pecuniary, and any other, interests*.

*Note: Members are asked to email Committee Services before the meeting as soon as they know they may have an interest to declare.
Minutes No declarations made.
5 Chairman's Announcements
Minutes The Chairman welcomed new members and announced that the Executive Director-Corporate had offered an informal training session on the Audit Committee's role for interested members.
6 Annual Audit Conclusion 2024/25
The purpose of this report is to provide the Audit Committee with the annual internal audit conclusion 2024/25 (Appendix A) summarising internal audits opinion on the Council’s framework of governance, risk and control in accordance with the Public Sector Internal Audit Standards.

The S151 Officer will update the committee on the management actions arising from the 'limited' assurance internal audit reports at the meeting

Recommendation

To consider and note the Internal Audit Annual Conclusion 2024/25 attached.
Minutes Iona Bond from Southern Internal Audit Partnership (SIAP) presented the Annual Audit Conclusion for 2024-25, confirming compliance with Public Sector Internal Audit Standards and substantial delivery of the audit plan with 88% on time. The Council’s governance, risk management, and control framework were rated as ‘Reasonable,’ though limited assurance was noted in tree safety, agency worker use, and business rates.

Members discussed risk management, audit selection, business rates concerns, delayed audits, and training for agency workers, receiving clarifications including enhanced oversight on business rates and consistent training for agency staff.

Decision

The Committee noted the Internal Audit Report and Opinion 2024-25 and acknowledged the excellent report by SIAP.
7 Revised Internal Audit Charter 2025/26
The purpose of this report is to provide the Audit Committee with the revised Internal Audit Charter 2025–2026.

Recommendation

That the Audit Committee are invited to provide input to and approve the:

• Internal Audit Charter 2025-26 (appendix A).
Minutes Penny Knowles, now Chief Internal Auditor for Hart, introduced the revised Internal Audit Charter for 2025–2026, reflecting key changes from the new Global Internal Audit Standards effective April 2025.

Recommendation

That the Audit Committee are invited to provide input to and approve the Internal Audit Charter 2025-26.

Unanimous.

Decision

Audit Committee approved the Internal Audit Charter 2025-26.
8 Audit Committee Annual Report 2024/25
To consider and approve a report summarising the work of the Audit Committee in 2024/25 and comparing its function and activity to the best practice guide as set out in CIPFA’s Position Statement for Audit Committees in Local Authorities (2022).
Attachments:
Minutes The Executive Director – Corporate introduced the Annual Report to the Committee explaining that this was produced annually at the request of Committee Members.

The report shows that the S151 Officer considers that, overall, the Audit Committee has operated in accordance with this guidance during 2024/25.

Members queried the frequency of management meetings with SIAP, it was confirmed that these were quarterly with additional meetings at the start and end of each audit.

Recommendation

To consider and note the Internal Audit Annual Conclusion 2024/25.

Unanimous.

Decision

The Committee approved the Audit Committee Annual Report 2024/25.
9 Draft Annual Governance Statement 2024/25 incorporating Review of the Local Code of Corporate Governance
To consider and approve the draft Annual Governance Statement for 2024/25 which is required under the Local Authority Accounts and Audit Regulations and is a core function of Hart’s Audit Committee.
Minutes The Executive Director – Corporate introduced the report. Areas for improvement identified for the year ahead included:

· A review of the Whistleblowing Policy,

· Consideration of the governance and risk maters arising from the LGA Peer Review Report and

· Ensuring robust governance arrangements and risk management is in place for the Local Government Reorganisation.

Members queried the role of the Audit Committee in the oversight of the governance arrangements for key corporate processes such as the Corporate Plan and the production of the Medium-Term Financial Strategy.

Members were informed that where questions from Members are aboutthe process and adequacy of the decision making leading up to the documents being approved, this may be with the Audit Committee’s remit. However, if this Committee considers that the process of scrutiny and decision making has not been exercised properly, it may be within the remit of the Audit Committee to question this.

Recommendation

The Audit Committee:

· approve the 2024/25 Annual Governance Statement, incorporating the review of Local Code of Corporate Governance, and

· authorise the S151 Officer, in consultation with the Audit Committee Chairman, to make any non-material changes to the document arising from the external audit of the Accounts for 2024/25

Unanimous

The Audit Committee approved:

· the 2024/25 Annual Governance Statement, incorporating the review of Local Code of Corporate Governance, and

· authorised the S151 Officer, in consultation with the Audit Committee Chairman, to make any non-material changes to the document arising from the external audit of the Accounts for 2024/25
10 Whistleblowing Policy Review July 2025
To present the outcome of a review of the Whistleblowing Policy to Audit Committee.

Recommendation

To approve the proposed changes to the Whistleblowing Policy.
Minutes The Monitoring Officer introduced the report detailing the outcome of a review of the Whistleblowing Policy. The reporting process has been streamlined, further explanation of what constitutes a ‘whistleblowing’ incident and investigation feedback had been clarified.

Members queried;

· Support for staff investigating whistleblowing incidents.

· The need for one last opportunity to speak to the Monitoring Officer at the conclusion of the process.

· Adjusting the descriptor wording for the ‘whistleblower/the party’.

Members amended the recommendation.

Recommendation

To approve the proposed changes to the Whistleblowing Policy subject to amendments agreed between the Monitoring Officer and the Chairman in relation to including a final opportunity for contact and changes to the descriptor wording for the ‘whistleblower/‘the party’ definition.

Unanimous

Decision

The Audit Committee approved the proposed changes to the Whistleblowing Policy subject to amendments agreed between the Monitoring Officer and the Chairman in relation to the inclusion of a final opportunity for contact, and changes to the descriptor wording for the ‘whistleblower/‘the party’ definition.
11 Appointment of Independent Person to Audit Committee
At its meeting on 25th October 2022, the Audit Committee agreed 'for the appointment of Independent Person(s) to be included in the updated Terms of Reference, but no appointment to be made at this time'. The report considered by the Committee in October 2022 is here. In light of the observation made in the Corporate Peer Challenge Review report it is appropriate to reconsider this matter, and the Committee is requested to agree whether or not to appoint an Independent Person.

The original report, from Audit Committee meeting in October 2022, can be found here
Minutes The Chairman explained that the next item had been raised for consideration following a meeting with the LGA Peer Challenge team. The committee had considered this previously, but it was time to revisit the decision.

Members discussed:

· The need for an appropriately qualified and experienced person to be appointed

· Transparency and public reassurance

· The possible benefits of appointing an Independent Person

· The experience of other Local Authorities

Members agreed that the Chairman and Officers could investigate further how this arrangement works in other district councils and what a role specification would look like and officers to report back to the October 2025 Audit Committee to support a more informed decision.
12 Audit Committee Work Programme 2025/26
To consider the Audit Work Programme.
Attachments:
Minutes The committee considered the Audit Committee Work Programme.

Members discussed adding an item to the Work Programme in relation to the committee’s role assessing the adequacy of governance arrangements supporting decision making in key corporate plans and strategies.

It was agreed that the Executive Director - Corporate would draft a potential item and proposed consideration date and send to the Committee for approval and agree a timeline.

It was agreed that the following item would be added to the Work Programme.

• Appointment of an Independent Person to be re-considered at the October 2025 meeting.
Previous Meetings
Meeting

7th Oct 2025

Audit Committee

Meeting

22nd Jul 2025

Audit Committee

Meeting

25th Mar 2025

Audit Committee

Meeting

1st Oct 2024

Audit Committee

Meeting

23rd Jul 2024

Audit Committee

Meeting

26th Mar 2024

Audit Committee

Meeting

24th Oct 2023

Audit Committee

Meeting

25th Jul 2023

Audit Committee

Meeting

23rd May 2023 Cancelled

Audit Committee

Meeting

28th Mar 2023

Audit Committee

Future Meetings
Meeting

24th Mar 2026

Audit Committee

Join the Discussion

You need to be signed in to comment.

Sign in