Agenda

Audit Committee - Thursday, 27th March, 2025 6.00 pm

Venue: Lees Suite, Civic Centre, Oldham, West Street, Oldham, OL1 1NL. View directions

Contact: Constitutional Services

Items
No.	Item
1.	Apologies For Absence
2.	Urgent Business Urgent business, if any, introduced by the Chair
3.	Declarations of Interest To Receive Declarations of Interest in any Contract or matter to be discussed at the meeting.
4.	Public Question Time To receive Questions from the Public, in accordance with the Council’s Constitution.
5.	Minutes of Previous Meeting PDF 230 KB The Minutes of the meetings held on 30^th January 2025 and 26^th February 2025 to follow for approval. Additional documents: Audit Committee Draft Mins- 26.02.25 , item 5. PDF 190 KB
6.	External Audit Progress Report PDF 588 KB An update produced by the External Auditor of issues to be brought to the attention of this Committee.
7.	Payroll Progress Report PDF 351 KB A joint report to advise Members of the Audit Committee of the outcome of the 2024/25 Fundamental Financial Systems (FFS) Audit Review of the Council’s Payroll Service and the agreed actions that the Service has identified to address the recommendations made in that report.
8.	2024/25 Final Accounts - Proposed Accounting Policies and Critical Judgements PDF 337 KB In line with best practice, approval is sought for the significant accounting policies and critical judgements to be adopted in preparation for the completion of the 2024/25 Statement of Accounts. The report has been provided with Tracked changes per specific request from committee members. Additional documents: Audit Committee Report - Accounting Policies and Critical Judgements untracked , item 8. PDF 329 KB
9.	Internal Audit Charter 2025/26 PDF 611 KB An updated Internal Audit Charter for the financial year 2025/26.
10.	2025/26 Internal Audit and Counter Fraud Plan PDF 746 KB The proposed plan of work for the financial year 2025/26 to enable review by the Committee.
11.	Audit Committee Work Programme for 2024/25 and a proposed programme for the future financial year - 2025/26 PDF 20 KB A report detailing the 2024/25 work programme and proposed work programme for 2025/26. Additional documents: March 2025 App 1 Work Programme 2024-25 & 2025-26 , item 11. PDF 147 KB
12.	Exclusion of the Press and Public To consider that the press and public be excluded from the meeting for the following item of business, pursuant to Section 100A(4) of the Local Government Act 1972 on the grounds that discussions may involve the likely disclosure of exempt information, under paragraph 3 as defined in the provisions of Part 1 of Schedule 12A of the Act, to the Local Government Act 1972 and public interest would not be served in publishing the information.
13.	Update on the Corporate Risk Register View the reasons why item 13. is restricted An update on the Corporate Risk Register.