Decision Maker: Council

Outcome: For Determination

Is Key Decision?: No

Is Callable In?: No

Date of Decision: February 12, 2026

Purpose:

Content: Resolved That, noting the limitations, recommendations and risks set out in the External Auditor’s report,         (i)   the 2023/24 and 2024/25 statement of accounts be approved following Grant Thornton’s audit;         (ii)  the auditor’s annual report and audit findings reports be received;         (iii)  the management responses to the audit recommendations in the auditor’s annual report 2023/24 and 2024/25 (at Appendix B), and in the audit findings report 2024/25 (at Appendix C) be approved; and         (iv) the 2023/24 and 2024/25 management representation letters (at Appendices E and F, respectively) be approved and then the Strategic Director of Finance and Resources and the Chair of Audit and Governance Committee sign it on behalf of the Council.