Agenda and minutes

To confirm and sign the minutes of the previous meeting held on 11 July 2024.

The minutes of the meeting held on the 11 July 2024 were submitted and approved, and the Chair was authorised to sign them as an accurate record.

There were none.

Disclosure by councillors of personal interests in matters on the agenda, the nature of any interest and whether the councillor regards the interest as prejudicial under the terms of the Code of Conduct.

There were none.

Items not on the agenda which the Chair of the meeting is of the opinion should be considered as a matter of urgency by reason of special circumstances as defined in Section 100B(4)(b) of the Local Government Act 1972.

There were none.

To deal with written questions from councillors pursuant to Council Procedure Rule 12.3 (page D9 of the Constitution).

There were none.

Report of Director of Finance and Performance

The Committee considered the report, which summarised the key findings that arose from Deloitte’s final audit work in relation to Lewes District Council’s draft 2019/20 financial statements, and the Council’s arrangements to secure economy, efficiency and effectiveness in its use of resources.

The DCFO, on behalf of the Chair and the Committee, welcomed Ben Sheriff (Deloitte) and Mariska Marais (Deloitte) to the meeting.

Mr Sheriff summarised the report including the SA260, as set out in Appendix A. He provided an overview of the process and time it had taken to prepare the accounts, audit and details of principle adjustments which had been corrected in the financial statements.

Mr Sheriff highlighted the value for money work, significant risks that had been identified and the adjusted statements which needed to be corrected, as set out in the report.

The DCFO noted an error on Page 3 of the report, clarifying that the Conservatives were only the controlling group of the Council after the election from May 2019 to July 2019, and in March 2020 an administration of the remaining Groups had been formed. He made further note of minor errors on Pages 3, 15 and 33 of the report, but clarified that these errors had no impact on the findings contained in the report and appendices.

Further discussions included the current backstop deadlines for the remaining audits and the process for issuing the Letter of Representation as part of the official sign off of the 2019/20 Statement of Accounts.

Resolved:

1.     That the Independent Auditor’s (Deloitte) report to those charged with governance on the Lewes District Council Accounts and the Value for Money conclusion report, be noted;

2.     That the LDC 2019/20 Statement of Accounts be approved;

3.     That the Director of Finance and Performance (S151 Officer) and the Chair of the Audit and Governance Committee be authorised to sign the final audited LDC 2019/20 Statement of Accounts on behalf of the Committee; and

4.     That the Director of Finance and Performance (S151 Officer) be authorised to sign the formal Letter of Representation to Deloitte.

To note that the next meeting of the Audit and Governance Committee is scheduled to be held on Monday, 9 September 2024 in Room 209/210, Marine Workshops, Newhaven, BN9 0ER, commencing at 5:00pm.

It was noted that the next meeting of the Audit and Governance Committee was scheduled to be held on Monday, 9 September 2024, in Room 209/210 on the Second Floor, Marine Workshops, Railway Quay, Newhaven, East Sussex, BN9 0ER, commencing at 5:00pm.