Issue - meetings

The External Auditor, Grant Thornton for BCP Council, is required to consider whether the Council has put in place proper arrangements to secure economy, efficiency and effectiveness its use of resources.

Auditors are required to report their commentary under specific criteria, namely financial sustainability, governance and improving economy, efficiency and effectiveness. They are required to report on any significant weaknesses they identify.

The Final 2024/25 Annual Report is attached at Appendix A, following the interim version presented to this committee on 27 November 2025. The findings are unchanged and provided for information.

Two key recommendations have been raised in relation to the cumulative DSG deficit and the statutory direction in relation to SEND.

A further four improvement recommendations have been made. The Council has provided the External Auditor with management responses to all of the recommendations.

Barrie Morris and Roz Apperley, representing Grant Thornton, the Council’s External Auditor (EA), presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'A' to these Minutes in the Minute Book.

An interim version of the 2024/25 Annual Report had been presented to the Committee on 27 November 2025. The final report for the year ending 31 March 2025 was now presented at Appendix A of the report. The findings were unchanged and provided for information. As previously reported two key recommendations had been raised in relation to the cumulative DSG deficit and the statutory direction in relation to SEND. A further four improvement recommendations had been made. The Council had provided the External Auditor with management responses to all of the recommendations.

The EA representatives responded to questions and comments on the report. As previously explained the only reason why a disclaimer opinion had been issued was because of the impact of the Backstop on the 2022/23 financial statements. With regard to governance findings, the EA referred members to the commentary on governance arrangements in the report and highlighted that no significant weaknesses had been found. Four improvement recommendations on areas of governance had been made.

The EA explained that all recommendations in the report were followed up as part of its work on the 2025/26 arrangements. The Interim Chief Financial Officer confirmed that these were ‘live’ recommendations which officers referenced throughout the year. The Committee agreed that it would be helpful to track the recommendations in the report by receiving an update on progress in the summer.

RESOLVED that the Audit & Governance Committee notes the findings, recommendations and management comments in relation to the External Auditor’s Annual Report 2024/25 Final (Value for Money arrangements report).

Voting: Agreed with no dissent