Decision details

The Council resolved:-

(i)           to note the content of the Accounts Commission report and accept the Commission findings contained therein;

(ii)          to commend the individual who identified the fraud, with the Chief Executive writing to them to express the Council’s gratitude;

(iii)         to note the Commission finding (4) in respect of the Internal Audit function regularly considering areas that might be perceived as low risk when developing audit plans and instruct the Chief Internal Auditor to consider this finding within the proposed Internal Audit Plan for 2025/26-2027/28, which is due to be presented to the Audit, Risk and Scrutiny Committee in February 2025;

(iv)         to ask the External Auditor to set out in their Annual Audit Plan for 2024/25 and future years how, in light of the Commission’s findings, the tests of assurance they undertake may be revised in respect of the significant risks of material misstatement due to control weaknesses and fraud caused by management override of controls; and

(v)          refer the matter to the Audit, Risk and Scrutiny Committee, with the Chief Officer - Finance and Chief Internal Auditor providing a joint report on the implementation of the Commission findings and action plan no later than September 2025.