Elizabeth Seale

Council: Cornwall

Council Profile: View on council website

Committees: Audit Committee (Co-Optee)

Activity Timeline

Meetings Attended Note this may include planned future meetings.

3 meetings

Audit Committee Co-Optee

The meeting will now be held on 13 January 2026 at 1pm, Audit Committee - Tuesday, 13th January, 2026 1.00 pm

The Audit Committee of Cornwall Council was scheduled to review key financial and governance documents for the 2024-25 financial year. Discussions were planned around the council's annual governance statement, statement of accounts, and the external auditor's findings. The committee was also set to consider the effectiveness of its own operations and review the financial regulatory framework.

January 13, 2026, 1:00 pm
Audit Committee Co-Optee

Audit Committee - Friday, 14th November, 2025 10.00 am

Here is a summary of the scheduled discussions for the Audit Committee meeting of Cornwall Council on 14 November 2025. The committee was expected to discuss annual reports from council-owned entities, an external audit report, an update on audit progress, and the Cornwall Pension Fund Audit Findings Report 2024-25. Members were also scheduled to review exemptions from contract procedure rules.

November 14, 2025
Audit Committee Co-Optee

Audit Committee - Friday, 26th September, 2025 10.00 am

The Audit Committee of Cornwall Council were scheduled to meet on 26 September 2025 to discuss the external auditor's update report, internal audit and counter fraud performance, and the Regulation of Investigatory Powers Act. The committee was also scheduled to review the minutes from the meeting held on 4 July 2025.

September 26, 2025

Decisions from Meetings

12 decisions · Page 2 of 3

Election of Vice-Chairman

From: Audit Committee - Friday, 14th November, 2025 10.00 am - November 14, 2025

...Councillor Boase was elected as Vice-Chairman of the Audit Committee.

Recommendations Approved

Declarations of Interest

From: Audit Committee - Friday, 14th November, 2025 10.00 am - November 14, 2025

...to approve the recommendations, noting that there were no declarations of interest.

Recommendations Approved

Minutes of the Meeting Held on 26 September 2025

From: Audit Committee - Friday, 14th November, 2025 10.00 am - November 14, 2025

...the minutes of the Audit Committee meeting held on 26 September 2025 were approved as a correct record and authorized for the Chairman's signature.

Recommendations Approved

External Auditor's Update Report and Sector Briefing

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to note the External Auditor’s Progress Report and Sectoral Update for Cornwall Council, as set out in Appendix 1, and to request IT recommendations for the next meeting, ISO 260 reports for high-level audit findings, and an informal meeting with external audit and members.

Recommendations Approved

Internal Audit & Counter Fraud Performance and the rolling Internal Audit Plan

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to take assurance from the work of the Internal Audit and Counter Fraud Teams, the progress made by management in implementing Agreed Management Actions, and to approve the Internal Audit Plan from October 2025 and approach to programming, while also requesting clarifications on specific actions.

Recommendations Approved

Summary

Meetings Attended: 3

Average per Month: 0.6

Decisions Recorded: 12