Agenda and minutes

There were no apologies for absence received.

To be apprised of any changes to the membership of the Committee in accordance with Council Procedure Rule 4.

In accordance with Council Procedure Rule 4, the Committee noted the termination of Councillor Patel and the appointment of Councillor A Fennell for this meeting only, thereby giving effect to the wishes of the Political Groups.

Note, no other business is permitted unless, by reason of special circumstances, which shall be specified at the meeting, the Chairman is of the opinion that the item(s) should be considered as a matter of urgency.

There were no items of urgent business.

If a Member requires advice on Declarations of Interest, he/she is advised to contact the Legal and Democratic Services Manager in advance of the meeting.   (For the assistance of members a checklist for use in considering their position on any particular item is included at the end of this agenda  ...  view the full agenda text for item 52.

Councillor N Hennessy declared a pecuniary interest in relation to item 18 'Quarterly Exemption Report', as the Chair of Lancashire Fire Authority.

To receive as a correct record, the minutes of the meeting held on Wednesday, 30 October 2024.

The Committee was advised that the minutes included an amendment at minute 39, agreed at Council on 11 December 2024, which was amended in the first and third paragraphs to change '2023-24 financial year' to '2022-23 financial year'.

RESOLVED: That the minutes of the meeting held on Wednesday, 30 October 2024 be agreed as a correct record and signed by the Chairman.

Residents of West Lancashire on giving notice, may address the meeting to make representations on any item on the agenda except where the public and press are to be excluded during consideration of the item.  The deadline for submission is 10.00am on Friday 14 February 2025.

There were no requests to speak.

(Note: The Chairperson re-ordered the agenda to consider items 10 'Grant Thornton Audit Findings Report' and item 11 'Grant Thornton Annual Audit Report' next.)

To consider the report from Grant Thornton (External Auditors).

Georgia Jones, Grant Thornton (External Auditors) introduced the Audit Findings report, as contained on pages 251 to 298 of the Book of Reports.

Members raised concerns at the late distribution of reports.

RESOLVED:   That the report be noted and any future reports be circulated at least 1 week prior to Committee, at the latest.

To consider the report from Grant Thornton (External Auditors).

Georgia Jones, Grant Thornton (External Auditors) provided a detailed explanation of the External Annual Audit report, as contained on pages 299 to 342 of the Book of Reports.

Comments and questions were raised in respect of the following:

·       Opening Balance Disclaimer concerns

·       Capacity of the Finance Team to produce quality evidence

·       External Audit Statutory powers

·       Tracking of external audit recommendations mechanisms

·       New IT system in place for 2024/25, which should improve information management

·       Independent Member on the Audit Committee – Key recommendation

·       Financial training for Councillors needed

RESOLVED:

A.    That the report be noted.

B.    That an Action Planner and Tracker be submitted to future meetings in respect of the external audit recommendations.

C.    That financial training for all Councillors be sourced from an external provider.

To consider the report of the Director of Finance & Corporate Resources.

Georgia Jones, Grant Thornton (External Auditors) introduced the Statement of Accounts 2023-24, as contained on pages 115 to 250 of the Book of Reports.

RESOLVED: That the report be noted.

To consider the report of the Director of Finance & Corporate Resources.

Georgia Jones, Grant Thornton (External Auditors) introduced the Letter of Representation 2023-24, as contained on pages 19 to 24 of the Book of Reports.

RESOLVED: That the report be noted.

To consider the report of the Director of Finance & Corporate Resources.

Consideration was given to the report of the Director of Finance & Corporate Resources, as contained on pages 25 to 44 of the Book of Reports, which sought approval of Accounting Policies to be used as the basis of preparation for the Council's Statement of Accounts for 2024-25 highlighting any changes from the previous year.

RESOLVED: That the Accounting Policies be approved for use within the Statement of Accounts 2024-25.

To consider the report of the Chief Legal & Democratic Services Officer (Monitoring Officer).

Consideration was given to the report of the Chief Legal & Democratic Services Officer, as contained on pages 45 to 58 and 343 to 354 of the Book of Reports, which advised of progress against the 2024/25 Internal Audit Plan

Comments and questions were raised in respect of the following:

·       Fraud investigations – report awaited for Committee

·       Fleet Vehicle washing costs are high

·       Gas compliance issues

·       Leisure Centre income collection

·       Cyber security arrangements

RESOLVED: That progress to date be noted.

To consider the report of the Chief Legal & Democratic Services Officer (Monitoring Officer).

Consideration was given to the report of the Chief Legal & Democratic Services Officer, as contained on pages 59 to 68 and 355 to 362 of the Book of Reports, which provided an update on the Council's outstanding Internal Audit recommendations.

The Committee was advised that where there is continued delay in the implementation of Internal audit Recommendations, the responsible officer or Director/Assistant Director, could be asked to attend the Committee to answer questions on the reasons for the non-completion of agreed Internal Audit recommendations or delay in implementation.

Comments and questions were raised in respect of the following:

• Attendance at Committee by and Executive Management Team officer.
• The significant improvement for implementing recommendations

RESOLVED:  

A.    That the status of outstanding audit recommendations and the progress to date, be noted.

B.    That relevant officers be asked to attend the next meeting of the Committee, in respect of the outstanding internal audit recommendations in relation to the following audit reviews:

(i)              Business Continuity

(ii)             Corporate Land Allocations

(iii)           Markets

3. That an officer from the Executive Management Team be asked to attend at least one meeting a year of the Committee.

To consider the report of the Director of Finance & Corporate Resources.

Consideration was given to the report of the Director of Finance & Corporate Resources, as contained on pages 69 to 72 of the Book of Reports, which provided an update in relation to the Councils new Contract Procedure Rules        approved at Council on Wednesday 11th December 2024.

RESOLVED:

A.       That the report be noted.  

B.       That the quarterly report on Waivers, to the Contract Procedure Rules, will replace the quarterly report on Exemptions.

To consider the report of the Chief Legal & Democratic Services Officer.

Consideration was given to the report of the Chief Legal & Democratic Services Officers, as contained on pages 73 to 74 of the Book of Reports, which detailed the Council’s use of its powers under the Regulation of Investigatory Powers Act 2000 (RIPA).

RESOLVED:   That it be noted that the Council has not had cause to use its powers under the Regulation of Investigatory Powers Act 2020 (RIPA) during the last 12 months.

To note the Work Programme and dates of future meetings, and consider any amendments or additional items for inclusion.

Consideration was given to the future work programme of the Committee, as contained on pages 75 to 76 of the Book of Reports.

RESOLVED: That the future work programme be noted.

It is recommended that members of the press and public be excluded from the meeting during consideration of the following items of business in accordance with Section 100A(4) of the Local Government Act 1972 on the grounds that they involve the likely disclosure of exempt information as defined in paragraph  ...  view the full agenda text for item 65.

RESOLVED:    That under Section 100A(4) of the Local Government Act 1972, the public be excluded from the meeting during consideration of the following item of business on the grounds that it involves the likely disclosure of exempt information as defined in paragraph  3 of Part 1 of Schedule 12A of that Act and as, in all the circumstances of the case, the public interest in maintaining the exemption under Schedule 12A outweighs the public interest in disclosing the information.

To consider the report of the Director of Finance & Corporate Resources.

Consideration was given to the report of the Director of Finance & Corporate Resources, as contained on pages 77 to 112 of the Book of Reports, which provided details on the Council's use of an exemption from Public Contracts Regulations 2015 and/or the Council's Contract Procedure Rules.

RESOLVED:   That the Council's exemption activity, as reported in appendices to the report, be noted.     

(Note: The Chairperson, Councillor N Hennessy, declared a pecuniary interest in this item and left the room whilst this item was under consideration.  The Vice-Chairperson, Councillor R Molloy, was in the Chair.)