Basingstoke & Dean Borough Council
Councillors:
54
Wards:
18
Committees:
23
Meetings (2026):
68
Meetings (2025):
75
Meeting
Audit and Accounts Committee - Basingstoke & Dean
Meeting Times
Scheduled Time
Start:
Wednesday, 1st July 2026
6:30 PM
Wednesday, 1st July 2026
6:30 PM
End:
Wednesday, 1st July 2026
9:30 PM
Wednesday, 1st July 2026
9:30 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
01 Jul 2026
01 Jul 2026
Location:
Committee Rooms 1 & 2 - Deanes
Committee Rooms 1 & 2 - Deanes
Webcast:
Available
Available
Meeting Attendees
Committee Member
Leader of the Conservative Group
Committee Member
Chair of the Investigating and Disciplinary and Standards Appeals Committee and Vice Chair of the Environment and Infrastructure Committee
Committee Member
Vice-Chair of the Audit and Accounts Committee
Committee Member
Chair of the Resources Committee
Committee Member
Richard Harbord (Co Opted Member of the Audit and Accounts Committee)
Present, as expected
Reserve
Chair of the Human Resources Committee
Chair
Chair of the Audit and Accounts Committee
Committee Member
Vice Chair of the Resources Committee
Reserve
Chair of Development Control Committee
Agenda
1
Apologies for absence and substitutions
Minutes
There were no apologies of absence or substitutions.
Councillor M Blackberry arrived at 6.33pm.
Cllr S Minas-Bound was absent.
Councillor M Blackberry arrived at 6.33pm.
Cllr S Minas-Bound was absent.
2
Appointment of Vice-Chair
To appoint a Vice-Chair to the Audit and Accounts Committee for the 2026/27 municipal year.
Minutes
Councillor D Conquest was appointed as Vice-Chair of the Audit and Accounts Committee for the 2026/27 municipal year.
3
Declarations of interest
Minutes
There were no declarations of interest.
4
Urgent matters
To consider any items of business, other than those shown on this agenda and which, by reason of special circumstances to be stated at the meeting, in the opinion of the Chairman, should be considered at the meeting as a matter of urgency.
Minutes
There were no urgent matters.
5
Minutes of the meeting held on 30 March 2026
The Chair will move that the minutes of the meeting be signed as a correct record. The only part of the minutes that can be discussed is their accuracy.
Attachments:
- Document Minutes of the meeting held on 30 March 2026 22 Jun 2026
Minutes
The minutes of the meeting held on 30 March 2026 were confirmed by the Committee as a correct record and signed by the Chair.
6
EY Audit Planning Report 2025/26
Contact Officer: Adam Swain
The purpose of this report is for the external auditors, EY, to present their planning document which will form the basis of the external audit that they will carry out on the council’s accounts for the financial year 2025/26.
The purpose of this report is for the external auditors, EY, to present their planning document which will form the basis of the external audit that they will carry out on the council’s accounts for the financial year 2025/26.
Attachments:
- Document Report 22 Jun 2026
- Document Appendix 1 22 Jun 2026
Minutes
The Chair introduced Nimisha Dosa from EY who introduced their audit planning report which formed the basis of the external audit to be carried out on the Council’s accounts for the financial year 2025/26.
The external auditors informed the Committee that while there was no change to the level of audit risk relating to the Valuation of Property, Plant and Equipment, the area would receive increased audit focus.
The Committee were also informed that the level of audit risk related to the group accounting for the Manydown Garden Communities LLP joint venture had decreased.
The Committee discussed the report and made the following comments:
· Sought clarification regarding the reduced audit risk related to the Manydown Garden Communities LLP joint venture. The external auditor stated that the previous year had been the first year of the preparation of group accounts.
· Questioned the audit on pension assets and liabilities, including the role of the Council’s actuary. The external auditor explained that EY also had a specialist pension audit team that reviewed the work undertaken.
Resolved: The Committee note the EY Planning report.
The external auditors informed the Committee that while there was no change to the level of audit risk relating to the Valuation of Property, Plant and Equipment, the area would receive increased audit focus.
The Committee were also informed that the level of audit risk related to the group accounting for the Manydown Garden Communities LLP joint venture had decreased.
The Committee discussed the report and made the following comments:
· Sought clarification regarding the reduced audit risk related to the Manydown Garden Communities LLP joint venture. The external auditor stated that the previous year had been the first year of the preparation of group accounts.
· Questioned the audit on pension assets and liabilities, including the role of the Council’s actuary. The external auditor explained that EY also had a specialist pension audit team that reviewed the work undertaken.
Resolved: The Committee note the EY Planning report.
7
Internal Audit Progress Report (April - June 2026)
Contact Officer: Richard Bevan
This report is to inform members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period April - June 2026 and the current position with audit recommendations.
This report is to inform members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period April - June 2026 and the current position with audit recommendations.
Attachments:
- Document Report 22 Jun 2026
- Document Appendix 1 22 Jun 2026
- Document Appendix 2 22 Jun 2026
Minutes
The Internal Audit Manager introduced the report, which informed members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period April-June 2026 and the current position with audit recommendations.
It was highlighted that the number of overdue audit recommendations had reduced following work undertaken by Internal Audit with teams within the Council.
Concern was raised regarding an audit recommendation which indicated that the General Enforcement Policy would be considered by Cabinet. Clarification was sought as to why it had not first been considered by a scrutiny committee. It was agreed that the matter would be raised with the relevant Head of Service
Resolved: The Committee considers the Internal Audit Progress Report (April-June 2026) and notes the contents of the report.
It was highlighted that the number of overdue audit recommendations had reduced following work undertaken by Internal Audit with teams within the Council.
Concern was raised regarding an audit recommendation which indicated that the General Enforcement Policy would be considered by Cabinet. Clarification was sought as to why it had not first been considered by a scrutiny committee. It was agreed that the matter would be raised with the relevant Head of Service
Resolved: The Committee considers the Internal Audit Progress Report (April-June 2026) and notes the contents of the report.
8
Internal Audit Annual Report 2025/26
Contact Officer: Paul Gundry
This report is to present the Audit and Accounts Committee with the annual opinion of the Head of Audit, Fraud and Insurance on the effectiveness of the council’s risk management, control and governance arrangements which is a requirement of the Accounts and Audit Regulations 2015.
This report is to present the Audit and Accounts Committee with the annual opinion of the Head of Audit, Fraud and Insurance on the effectiveness of the council’s risk management, control and governance arrangements which is a requirement of the Accounts and Audit Regulations 2015.
Attachments:
- Document Report 22 Jun 2026
- Document Appendix 1 22 Jun 2026
- Document Appendix 2 22 Jun 2026
- Document Appendix 3 22 Jun 2026
Minutes
The Head of Audit, Fraud and Insurance introduced the report, which informed the Committee with a ‘substantial’ assurance annual opinion on the effectiveness of the council’s risk management, control and governance arrangements which was a requirement of the Accounts and Audit Regulations 2015.
Resolved: The Committee considers the Internal Audit Annual Report 2025/26 and notes the contents of the report.
Resolved: The Committee considers the Internal Audit Annual Report 2025/26 and notes the contents of the report.
9
Fraud Update – Protecting The Public Purse
Contact Officer: Paul Gundry
The purpose of this report is to inform members of the Audit and Accounts Committee of the work that has been carried out during 2025/26 in protecting the public purse.
The purpose of this report is to inform members of the Audit and Accounts Committee of the work that has been carried out during 2025/26 in protecting the public purse.
Attachments:
- Document Report 22 Jun 2026
- Document Appendix 1 22 Jun 2026
Minutes
The Head of Audit, Fraud and Insurance introduced the report, which informed the Committee of the work that had been carried out during 2025-26 in protecting the public purse.
The actual loss identified via Council Tax Discount was questioned and further information was sought. The Head of Audit, Fraud and Insurance highlighted that many cases of incorrect Council Tax Discount were identified as part of the National Fraud Initiative with values being added back to council tax bills for recovery.
Resolved: The Committee considers the Fraud Update- Protecting the Public Purse and notes the contents of the report.
The actual loss identified via Council Tax Discount was questioned and further information was sought. The Head of Audit, Fraud and Insurance highlighted that many cases of incorrect Council Tax Discount were identified as part of the National Fraud Initiative with values being added back to council tax bills for recovery.
Resolved: The Committee considers the Fraud Update- Protecting the Public Purse and notes the contents of the report.
10
Local Code of Corporate Governance 2026/2027
Contact Officer: Fiona Thomsen
The purpose of this report is for the Committee to approve the Local Code of Corporate Governance 2026/2027.
The purpose of this report is for the Committee to approve the Local Code of Corporate Governance 2026/2027.
Attachments:
- Document Report 22 Jun 2026
- Document Appendix 1 22 Jun 2026
Minutes
The Monitoring Officer introduced the report which presented the Committee with the Local Code of Corporate Governance 2026/27 for approval.
Resolved: The Committee approve the Local Code of Corporate Governance 2026/2027.
Resolved: The Committee approve the Local Code of Corporate Governance 2026/2027.
11
Annual Governance Statement 2025/26
Contact Officer: Adam Swain
The report seeks the committee’s approval of the review of the council’s corporate governance arrangements through the preparation of the council’s Annual Governance Statement following the principles of the CIPFA Local Code of Corporate Governance (“the Code”).
The report seeks the committee’s approval of the review of the council’s corporate governance arrangements through the preparation of the council’s Annual Governance Statement following the principles of the CIPFA Local Code of Corporate Governance (“the Code”).
Attachments:
- Document Report 22 Jun 2026
- Document Appendix 1 22 Jun 2026
Minutes
The Chief Finance Officer (Section 151) introduced the report which sought the Committees approval of the review of the council’s corporate governance arrangements for 2025/26 through the preparation of the council’s Annual Governance Statement following the principles of the CIPFA Local Code of Corporate Governance.
The Committee were informed that following approval, the Council’s Leader and Chief Executive would then sign the statement.
Resolved: The Committee approve the Annual Governance Statement 2025/26.
The Committee were informed that following approval, the Council’s Leader and Chief Executive would then sign the statement.
Resolved: The Committee approve the Annual Governance Statement 2025/26.
12
Treasury Management 2025/26 Annual Report
Contact Officer: Adam Swain
The purpose of this report is to present the Chief Finance Officer’s (Section 151 Officer) Treasury Management 2025/26 Annual Report that will be considered by Council on 16 July 2026 and to inform the committee of the proposed amendments to the 2026/27 Treasury Management Strategy.
The purpose of this report is to present the Chief Finance Officer’s (Section 151 Officer) Treasury Management 2025/26 Annual Report that will be considered by Council on 16 July 2026 and to inform the committee of the proposed amendments to the 2026/27 Treasury Management Strategy.
Attachments:
- Document Report 22 Jun 2026
- Document Appendix 1 22 Jun 2026
Minutes
The Chief Finance Officer (Section 151) introduced the report, which showed the activity within the council’s treasury management function from 1 April 2025 to 31 March 2026.
The Chief Finance Officer (Section 151) informed the Committee of proposed changes to the strategy to be presented to Council for approval, including greater flexibility within the local authority loan lending limit to Hart District Council and Rushmoor Borough Council considering Local Government Reorganisation (LGR) proposals.
The Committee discussed the report and made the following comments:
· It was confirmed that a loan had been provided to Rushmoor Borough Council under the existing Treasury Management Strategy.
· Questioned the implications of local authority loan lending once LGR had been implemented. The Chief Finance Officer (Section 151) and the Cabinet Member for Finance and Property advised that the proposed change could reduce future borrowing costs for the new authority.
· Asked whether the Council's approach to Treasury Management had changed in response to reorganisation. The Chief Finance Officer (Section 151) stated that the current strategy covered the current financial year.
· Queried an apparent inconsistency in the report with the Council’s ESG investment approach. It was explained central government and local authorities did not have a standardised ESG investment policy.
Resolved: The Committee note the Treasury Management 2025/26 Annual Report and the proposed amendments to the Treasury Management Strategy for 2026/27.
The Chief Finance Officer (Section 151) informed the Committee of proposed changes to the strategy to be presented to Council for approval, including greater flexibility within the local authority loan lending limit to Hart District Council and Rushmoor Borough Council considering Local Government Reorganisation (LGR) proposals.
The Committee discussed the report and made the following comments:
· It was confirmed that a loan had been provided to Rushmoor Borough Council under the existing Treasury Management Strategy.
· Questioned the implications of local authority loan lending once LGR had been implemented. The Chief Finance Officer (Section 151) and the Cabinet Member for Finance and Property advised that the proposed change could reduce future borrowing costs for the new authority.
· Asked whether the Council's approach to Treasury Management had changed in response to reorganisation. The Chief Finance Officer (Section 151) stated that the current strategy covered the current financial year.
· Queried an apparent inconsistency in the report with the Council’s ESG investment approach. It was explained central government and local authorities did not have a standardised ESG investment policy.
Resolved: The Committee note the Treasury Management 2025/26 Annual Report and the proposed amendments to the Treasury Management Strategy for 2026/27.
13
Audit and Accounts Committee Annual Report 2025/26
Contact Officer: Adam Swain
This is the annual report of the Audit and Accounts committee, attached at Appendix 1. This is provided to Council for information on the work of the committee in the previous financial year.
This is the annual report of the Audit and Accounts committee, attached at Appendix 1. This is provided to Council for information on the work of the committee in the previous financial year.
Attachments:
- Document Report 22 Jun 2026
- Document Appendix 1 22 Jun 2026
Minutes
The Chief Finance Officer (Section 151 Officer) introduced the report, which summarised the main areas of work undertaken by the Committee during the previous year, for the Committee's approval prior to its presentation to Council.
Resolved: The Committee:
1. Approve the Annual Report for publication.
2. Recommend presentation of the Annual Report to Council for consideration.
Resolved: The Committee:
1. Approve the Annual Report for publication.
2. Recommend presentation of the Annual Report to Council for consideration.
14
Annual Property Plan 2025-26 Year End Report
Contact Officer: Liz Suatt
The purpose of this report is to outline the activity within the Council’s Property and Assets team in implementing the approved Annual Property Plan 2025-26 during the year.
The purpose of this report is to outline the activity within the Council’s Property and Assets team in implementing the approved Annual Property Plan 2025-26 during the year.
Attachments:
- Document Report 22 Jun 2026
- Document Appendix 1 22 Jun 2026
- Document Appendix 2 22 Jun 2026
Minutes
The Investment Portfolio Lead introduced the report, alongside the Cabinet Member for Finance and Property, which outlined the activity within the council’s Property and Assets team in implementing the approved Annual Property Plan 2025-26 during the year.
The Committee discussed the report and made the following comments:
· Reference was made to a property acquisition which was currently with solicitors, as stated in the report.
· Requested clarification regarding the future of Fanum House and implications on car parking income. The Cabinet Member confirmed that no income would be lost.
Resolved: The Committee considers the Annual Property Plan 2025-26 Year End Report and notes the contents of the report.
The Committee discussed the report and made the following comments:
· Reference was made to a property acquisition which was currently with solicitors, as stated in the report.
· Requested clarification regarding the future of Fanum House and implications on car parking income. The Cabinet Member confirmed that no income would be lost.
Resolved: The Committee considers the Annual Property Plan 2025-26 Year End Report and notes the contents of the report.
15
Audit and Accounts work programme
The Committee is asked to note and review it’s work programme.
Attachments:
- Document Audit and Accounts Committee Work Programme 22 Jun 2026
- Document Action Tracking Log 22 Jun 2026
Minutes
The Chair introduced the work programme and gave a brief overview of the items that would be included on the agenda for the upcoming meetings.
The Assistant Democratic Services Officer advised the Committee that the Regulation of Investigatory Powers Act (RIPA) Policy and the Viewing of Social Networking sites would be added to the work programme for September’s meeting.
The Assistant Democratic Services Officer advised the Committee that the Regulation of Investigatory Powers Act (RIPA) Policy and the Viewing of Social Networking sites would be added to the work programme for September’s meeting.
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