Test Valley Borough Council
Councillors:
43
Wards:
21
Committees:
17
Meetings (2026):
29
Meetings (2025):
92
Meeting
Audit Committee - Test Valley
Meeting Times
Scheduled Time
Start:
Monday, 16th June 2025
5:30 PM
Monday, 16th June 2025
5:30 PM
End:
Monday, 16th June 2025
9:30 PM
Monday, 16th June 2025
9:30 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
16 Jun 2025
16 Jun 2025
Location:
Conference Room 1, Beech Hurst, Weyhill Road, Andover
Conference Room 1, Beech Hurst, Weyhill Road, Andover
Meeting Attendees
Officer
Director of Finance and Revenues
Carl Whatley
Expected
Officer
Internal Audit Manager
Jan Balfour
Expected
Guest
Deputy Leader and Finance and Resources Portfolio Holder
Agenda
1
Apologies
Minutes
Apologies for absence were received from Councillor K Brooks and Kohli.
2
Public Participation
Minutes
No members of the public had registered to speak.
3
Declarations of Interest
Minutes
There were no declarations of interest.
4
Urgent Items
Minutes
There were no urgent items for consideration.
5
Minutes of the previous meeting
To approve as a correct record the minutes of the meeting held on 24 March 2025.
Attachments:
- Document Minutes - 24 March 2025 05 Jun 2025
Minutes
Councillor Hasselmann proposed and Councillor L Lashbrook seconded the motion that the minutes of the previous meeting were an accurate record. Upon being put to the vote, the motion was carried.
Resolved:
That the minutes of the meeting held on 24 March 2025 were signed as a correct record.
Resolved:
That the minutes of the meeting held on 24 March 2025 were signed as a correct record.
6
External Audit Update
To present Ernst & Young’s Audit Planning Report for the 2024/25 Statement of Accounts.
Attachments:
- Document External Audit Update - Report 05 Jun 2025
- Document External Audit Update - Annex 05 Jun 2025
Minutes
Ernst & Young, the Council’s external auditors, presented their Audit Planning Report which set out their planned approach to the 2024/25 Statement of Accounts audit.
The report covered the planned approach for the year end audit, covering both the
Financial Statement and Value for Money conclusion and identified and documented audit risks. It also covered the nature of the types of materiality and levels proposed.
The following recommendation was proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved
1. That Ernst & Young’s Audit Planning Report, as shown in the Annex to the report, be noted.
2. That the planned materiality and reporting levels, as set out on page 9 of the Annex to the report, be approved.
The report covered the planned approach for the year end audit, covering both the
Financial Statement and Value for Money conclusion and identified and documented audit risks. It also covered the nature of the types of materiality and levels proposed.
The following recommendation was proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved
1. That Ernst & Young’s Audit Planning Report, as shown in the Annex to the report, be noted.
2. That the planned materiality and reporting levels, as set out on page 9 of the Annex to the report, be approved.
7
Internal Audit Annual Report 2024/25 and Progress Report 2025/26
To provide a summary of work undertaken by Internal Audit from 1 April 2024 to 31 March 2025.
Attachments:
- Document Internal Annual Audit - Report 05 Jun 2025
- Document Internal Annual Audit - Annex 1 05 Jun 2025
- Document Internal Annual Audit - Annex 2 05 Jun 2025
Minutes
The report of the Internal Audit Manager gave an opinion on the overall adequacy and effectiveness of the Council’s internal control environment and a summary of the audit work from which the opinion is derived for the financial year ending 31 March 2025. It also provided Internal Audit coverage, findings and performance for audit work undertaken in 2025/26 to 31 May 2025 and gave an assurance opinion on the adequacy and effectiveness of the Council’s internal control framework for those areas reviewed.
The Internal Audit Manager advised the committee that the Internal Audit function had been assessed as “generally conforms” and that areas for development had been identified and consolidated into the development plan which will be presented at a future committee.
The following recommendations were proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved:
1. That the Internal Audit Annual Report 2024/25 and the assurance opinion on the system of internal control at 31 March 2025, shown in Annex 1 to the report, be endorsed.
2. That the Internal Audit Progress report to 31 May 2025, shown in Annex 2 to the report, be noted.
The Internal Audit Manager advised the committee that the Internal Audit function had been assessed as “generally conforms” and that areas for development had been identified and consolidated into the development plan which will be presented at a future committee.
The following recommendations were proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved:
1. That the Internal Audit Annual Report 2024/25 and the assurance opinion on the system of internal control at 31 March 2025, shown in Annex 1 to the report, be endorsed.
2. That the Internal Audit Progress report to 31 May 2025, shown in Annex 2 to the report, be noted.
8
Annual Governance Statement 2024/25
To consider the approval of the 2024/25 Annual Governance Statement
Attachments:
- Document Annual Governance Statement - Report 05 Jun 2025
- Document Annual Governance Statement - Annex 05 Jun 2025
Minutes
Consideration was given to a report of the Head of Finance and Revenues which sought approval of the Annual Governance Statement, which will accompany the 2024/25 Statement of Accounts.
Best practice requires that the approval of this Statement is considered separately from the Statement of Accounts, although both are published together each year.
The Chairman requested a few minor amendments to the wording within the Annual Governance Statement and requested further information on the governance arrangements around failing council. The latter would be brought to the awayday on 19 June.
The following recommendation was proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Recommended to Council:
That the Annual Governance Statement for 2024/25 (with minor amendments) be approved and that the Leader and Chief Executive be authorised to sign it on behalf of the Council.
Best practice requires that the approval of this Statement is considered separately from the Statement of Accounts, although both are published together each year.
The Chairman requested a few minor amendments to the wording within the Annual Governance Statement and requested further information on the governance arrangements around failing council. The latter would be brought to the awayday on 19 June.
The following recommendation was proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Recommended to Council:
That the Annual Governance Statement for 2024/25 (with minor amendments) be approved and that the Leader and Chief Executive be authorised to sign it on behalf of the Council.
9
Audit Committee Work Programme
To provide an update to the work programme for the Audit Committee.
Attachments:
- Document Work Programme - Report 05 Jun 2025
- Document Work Programme - Annex 05 Jun 2025
Minutes
The Head of Finance and Revenues suggested the following updates:
· Possible additional meeting to approve the Statement of Accounts dependent on when Ernst & Young have an update.
· An additional item for 22 September meeting - Quality Assurance Improvement Plan.
The following recommendation was proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved:
That the work programme for the Audit Committee, as set out in the Annex to the report with amendments, be approved.
· Possible additional meeting to approve the Statement of Accounts dependent on when Ernst & Young have an update.
· An additional item for 22 September meeting - Quality Assurance Improvement Plan.
The following recommendation was proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved:
That the work programme for the Audit Committee, as set out in the Annex to the report with amendments, be approved.
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