Agenda and minutes

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No. Item



To receive any apologies for absence.


Apologies for absence were received from Councillors Hussain, Ali, K Murray (External Auditor) and Mr. A. Underdown (Independent Person).


Declarations of Interest

Members are required to declare any disclosable pecuniary, personal or personal and prejudicial interests they may have and the nature of those interests relating to items on this agenda and/or indicate if S106 of the Local Government Finance Act 1992 applies to them.   


There were no declarations of interests.


Urgent Items of Business

To determine whether there are any additional items of business which, by reason of special circumstances, the Chair decides should be considered at the meeting as a matter of urgency.


There were no items of urgent business


Items for Exclusion of Public and Press

To determine any items on the agenda, if any, where the public are to be excluded from the meeting.


There were no items for the exclusion of the press and public.


Minutes pdf icon PDF 76 KB

For Members to approve the Minutes of the meeting held on the 8th April 2019 and note the notes of the Meeting held on the 17th June 2019.

Additional documents:




That the minutes of the meeting of the Audit and Governance Committee held 8th April 2019 and the notes of the meeting held on the 17th June 2019 were approved as a correct record and signed by the Chair.


External Audit Findings Report pdf icon PDF 844 KB

For the Committee to consider the External Audit Findings report, presented by External Audit.


The Council’s External Auditor’s, presented a report that highlighted the key matters arising from their audit of Rochdale Borough Council's financial statements for the year ended 31st March 2019 in accordance with the requirements of International Standard on Auditing (UK & Ireland) 260, and the Local Audit and Accountability Act 2014.


Members were reminded that under the Audit Commission's Code of Audit Practice the External Auditors were required to report whether, in their opinion, the Council's financial statements presented a true and fair view of the financial position and expenditure and income for the year and whether the statements had been prepared properly in accordance with the CIPFA Code of Practice on Local Authority Accounting.


The External Auditors were also required to consider other information published together with the audited financial statements and whether it was consistent with the financial statements and in line with required guidance and whether the Council had made proper arrangements to secure economy, efficiency and effectiveness in its use of resources.


It was reported that the External Auditors could offer an unqualified opinion on the accounts, that the accounts had been produced to a good standard and that there were no control issues to report,




That the Findings Report from External Audit be noted.


Annual Governance Statement pdf icon PDF 98 KB

The Committee will be presented with the Annual Governance statement for 2018/19 for approval.

Additional documents:


The Head of Governance informed the Committee that the Council was required under Regulation 4(3) of the Accounts and Audit Regulations 2015 to produce an Annual Governance Statement (AGS) to accompany the Annual Statement of Accounts which must be signed by the Leader of the Council, Chief Executive, Chief Finance Officer (Section 151 Officer) and the Monitoring Officer.


The purpose of the AGS process was to provide a continuous review of the effectiveness of the Council’s internal control and risk management systems so as to give assurance on their effectiveness and/or to produce a management action plan to address identified weaknesses in either process. It was noted that for 2018/2019 the AGS had been completely rewritten to offer further assurances.


The Annual Governance Statement for the year ended 31st March 2019 was submitted for approval, together with the annual audit opinion from the Chief Internal Auditor, the external review and inspection reports and an action plan to address issues raised and ensures that there is continuous improvement in the governance




That the Annual Governance Statement for the year ended 31st March 2019 be approved.


Statement of Accounts 2018/19 pdf icon PDF 93 KB

The Head of Corporate Finance will provide Members with the statement of Accounts 2018/2019.

Additional documents:


The Committee considered a report of the Chief Finance Officer that sought approval of the Council’s audited statement of accounts for 2018/19. It was noted that once approved there was a statutory requirement for the accounts to be published by 30th September 2019.


It was reported that the unaudited statement of accounts for 2018/19 had been approved by the Director of Resources on the 31st May 2019 and made available for public inspection up to 12th July 2019, during which time questions and objections could be received by the District Auditor. As a consequence of the audit undertaken by the Council’s external auditors, Mazars LLP, a small number of changes to the statement of accounts, detailed within the submitted report, had been made in agreement with the external auditors.


The Statement of Accounts 2018/19, together with the management representation letter to the Council’s External Auditors expressing the Council’s opinion that the financial statements gave a true and fair view, were contained within the submitted report.




That the audited Statement of Accounts 2018/19 and the Management Representation letter be approved.