Agenda

Audit Committee - Wednesday, 19th November 2025 6.00 p.m.

Venue: Morecambe Town Hall

Contact: Sarah Moorghen, Democratic Support - email  smoorghen@lancaster.gov.uk 

Items
No. Item

1.

Apologies for Absence

2.

Minutes

To receive as a correct record the Minutes of the meeting held on 30th July 2025 (previously circulated). 

3.

Items of Urgent Business authorised by the Chair

4.

Declarations of Interest

To receive declarations by Councillors of interests in respect of items on this Agenda. 

Councillors are reminded that, in accordance with the Localism Act 2011, they are required to declare any disclosable pecuniary interests which have not already been declared in the Council’s Register of Interests. (It is a criminal offence not to declare a disclosable pecuniary interest either in the Register or at the meeting). 

Whilst not a legal requirement, in accordance with Council Procedure Rule 9 and in the interests of clarity and transparency, Councillors should declare any disclosable pecuniary interests which they have already declared in the Register, at this point in the meeting. 

In accordance with Part B Section 2 of the Code Of Conduct, Councillors are required to declare the existence and nature of any other interests as defined in paragraphs 8(1) or 9(2) of the Code of Conduct. 

 

5.

Updated Risk Management Policy pdf icon PDF 141 KB

Report of the Chief Officer Resources

 

Revised Appendix published 13/11/25

Additional documents:

6.

Strategic Risk Management pdf icon PDF 116 KB

Whilst this report is public, Appendix B is exempt, and notice is hereby given that the meeting is likely to move into private session if it is necessary to refer to the exempt appendix.

 

Report of the Chief Executive

Additional documents:

7.

Annual Council Wide Summary of Risk pdf icon PDF 124 KB

Report of the Chief Officer Resources

Additional documents:

8.

Internal Audit Progress Report pdf icon PDF 75 KB

Report of the Head of Internal Audit

Additional documents:

9.

Auditor's Annual Report 2023/24 pdf icon PDF 477 KB

Report of KPMG

 

Published 19/11/25

10.

ISA260 Audit Completion Report 2023/24 pdf icon PDF 716 KB

Report of KPMG

 

Published 19/11/25

11.

Amendments to Contract Procedure Rules pdf icon PDF 149 KB

Report of the Monitoring Officer

 

Published 12/11/2025. Revised Appendix published 18/11/2025

Additional documents:

12.

Statement of Accounts Update pdf icon PDF 156 KB

Report of the Chief Finance Officer

 

Published 19/11/25

Additional documents: