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Audit & Standards CommitteeWednesday, 11th December, 2024 7.00 pm

December 11, 2024 View on council website

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“Will the General Ledger assurance slip be resolved?”

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Summary

The Audit & Standards Committee meeting on 11 December 2024 was scheduled to receive the External Auditors Audit Completion Report 2018/19 - 2022/23 and the associated Statement of Accounts. The meeting was also scheduled to receive an update on the Internal Audit Activity for the period October to November 2024.

External Auditors Audit Completion Report 2018/19 - 2022/23

The Committee was scheduled to receive the External Auditors Audit Completion Report for the years 2018/19 to 2022/23. The Committee received a report from the external auditors KPMG1 at its meeting on 20 November 2024, when Dean Gibbs of KPMG noted the internal ongoing work that has been undertaken between the council and KPMG and the final report is upcoming . The report itself was not available at the time the agenda was published, but was to be circulated to Councillors before the meeting. This was also the first time that the Statement of Accounts 2018/19-2022/23 was scheduled to be presented to the committee.

Internal Audit Activity Report

The Committee was scheduled to receive a report on the Internal Audit Activity for the period October to November 2024. This was to include a review of the outcomes of the work of the Internal Audit service, and the identification of any issues for further consideration by the committee. The previous Internal Audit Activity Report, which covered the period August to September 2024, was discussed at the Committee's meeting on 20 November 2024. During that meeting Councillor Russell Perrin asked why there had been a slip in the General Ledger to moderate assurance.

Councillor Russell Perrin asked why the process had slipped in reference to the general ledger lapsing into moderate assurance, due to the control process. Jacqueline Van Mellaerts, the Assistant Director of Finance, advised that she was looking into it. Jacqueline Van Mellaerts advised she is looking into this, and this is something she will update Councillor Russell Perrin and the Committee of the findings once she has reviewed the recommendation prior to its due date.

The Committee was also scheduled to review and approve the Internal Audit Charter2


  1. KPMG are one of the 'big four' accounting firms. They provide audit, tax and advisory services. They act as external auditors to Harlow Council. External Auditors are appointed to scrutinise the accounts of public bodies and to report on them to the public. 

  2. An Internal Audit Charter is a formal document that defines the purpose, authority, and responsibility of the internal audit activity within an organisation. 

Attendees

Profile image for CouncillorMatthew Saggers
Councillor Matthew Saggers  Chair of Audit and Standards Committee •  Conservative •  Great Parndon
Profile image for CouncillorDr. Emma Ghaffari
Councillor Dr. Emma Ghaffari  Conservative •  Sumners & Kingsmoor
Profile image for CouncillorJodi Dunne
Councillor Jodi Dunne  Labour and Co-operative •  Bush Fair
Profile image for CouncillorMichael Garnett
Councillor Michael Garnett  Chair of Development Management Committee •  Conservative •  Old Harlow
Profile image for CouncillorMichael Houlihan
Councillor Michael Houlihan  Labour •  Mark Hall
Profile image for CouncillorStefan Mullard- Toal
Councillor Stefan Mullard- Toal  Labour •  Netteswell
Profile image for CouncillorRussell Perrin
Councillor Russell Perrin  Conservative •  Sumners & Kingsmoor
Profile image for CouncillorStacy Seales
Councillor Stacy Seales  Conservative •  Latton Bush & Stewards

Topics

No topics have been identified for this meeting yet.

Meeting Documents

Agenda

Agenda frontsheet 11th-Dec-2024 19.00 Audit Standards Committee
Supplementary Agenda 1 11th-Dec-2024 19.00 Audit Standards Committee
Supplementary Agenda 2 11th-Dec-2024 19.00 Audit Standards Committee

Reports Pack

Public reports pack 11th-Dec-2024 19.00 Audit Standards Committee

Additional Documents

20 November 2024
Audit and Standards Work Plan 2024-25 December 2024
20 November 2024
Appendix C - 2019-20 Audit Completion Report
Statement of Accounts 2018-19 to 2022-23
Appendix A - 2018-19 Audit Completion Update Report
Appendix B - DISCLAIMED - Statement of Accounts 2018-19
Appendix D - DISCALIMED - Statement of Accounts 2019-20
Appendix E - 2020-21 Combined Audit Planning Report and Audit Completion Report