Issue - meetings

To consider an update on the Public Interest Report and the recommendation to the Audit and Governance Committee, following the meeting of Council on 1 February 2023 which considered the Public Interest Report published by Grant Thornton on 17 January 2023.

The committee received a report from the Chief Executive that provided an update on the agreed recommendations in relation to the Public Interest Report that was presented to Full Council on 1 February 2023.

With regards to the assurance work being undertaken by Internal Audit on land transactions the committee were informed that following the conclusion of investigations by Cheshire Police, Internal Audit had included a further review of land transactions within the 2022/23 internal audit plan. It was confirmed that Mazars (as current External Auditors) would consider the work undertaken by Grant Thornton and would collectively seek to close this area of audit work.

In addition, the committee was advised that a consolidated findings report was issued to management in August 2018 which addressed outstanding issues under a controlled environment that ensured findings had been addressed. Current work being undertaken sought to look at current controls and ensure that improvements have continued.

RESOLVED:

(1)  That the Audit and Governance Committee noted the Terms of Reference for the Internal Audit Assurance Review, and agreed for progress updates to be provided, ahead of the final report being provided to a future meeting of the Audit and Governance Committee;

(2)  That the Audit and Governance Committee noted the position from Mazars in relation to Recommendation 3 of the Public Interest Report;

(3)  That the consolidated key findings report issued to management in August 2018 be presented to the committee at its next meeting.