Agenda, decisions and minutes

To receive apologies for absence from those Members who are unable to attend the meeting and details of substitutions and for whom they are attending to the Committee membership.

Apologies for absence were received on behalf of Councillor Harry McCarthy, Councillor Caroline Holt,Councillor James Homewood, Councillor Kath Pinnock and Councillor Graham Turner (Ex-Officio).

Councillor Mohan Sokhal substituted for Councillor James Homewood and Councillor Paola Davies substituted for Councillor Kath Pinnock under the provision of Council Procedure Rule 35 (7).

Toapprovethe Minutesofthemeetingof the Committeeheld on 28^th November 2025.

RESOLVED –

That the Minutes of the meeting held on 28^th November 2025 be approved as a correct record subject to an amendment to the resolution of (Minute No. 52 refers) as follows:

(3) That the proposed implementation of the Local Government Ombudsman Complaints Code by Kirklees as in Appendix 3 of the report be noted.

RESOLVED –

That the Minutes of the meeting held on 28^th November 2025 be approved as a correct record subject to an amendment to Minute 52as follows:

(3) That the proposed implementation of the Local Government Ombudsman Complaints Code by Kirklees as in Appendix3 of the report be noted.

Members will be asked to say if there are any items on the Agenda in which they have any disclosable pecuniary interests or any other interests, which may prevent them from participating in any discussion of the items or participating in any vote upon the items.

No interests were declared.

Most agenda items take place in public. This only changes where there is a need to consider exempt information, as contained at Schedule 12A of the Local Government Act 1972. You will be informed at this point which items are to be recommended for exclusion and to be resolved by the Committee.

All agenda items were considered in public session.

The Committee will receive any petitions and/or deputations from members of the public. A deputation is where up to five people can attend the meeting and make a presentation on some particular issue of concern. A member of the public can also submit a petition at the meeting relating to a matter on which the body has powers and responsibilities.

In accordance with Council Procedure Rule 10, Members of the Public must submit a deputation in writing, at least three clear working days in advance of the meeting and shall subsequently be notified if the deputation shall be heard. A maximum of four deputations shall be heard at any one meeting. 

No deputations or petitions were received.       

To receive any public questions.

In accordance with Council Procedure Rule 11, the period for the asking and answering of public questions shall not exceed 15 minutes.

Any questions must be submitted in writing at least three clear working days in advance of the meeting.

No public questions were asked.

To receive the External Auditor’s Annual Report 2024-25.

Contact: Grant Thornton.

RESOLVED - That the Auditor’s Annual Report 2024-25 be noted.

The Committee received the Auditor’s Annual Report 2024-25.

The report highlighted the work the external auditors had undertaken with Kirklees Council during 2024-25, including commentary on the Value for Money (VFM) arrangements, the responsibilities of the Council (as set out in Appendix A) and the VFM auditor’s responsibilities (as set out in Appendix B).

With regards to the VFM assessment, the three key recommendations had been retained from the previous year, acknowledging, however, that progress had been made/was continuing to be made by the Council. There had been positive improvements in the Council’s overall financial position.

There was recognition that the report provided a retrospective view, as at 31 March 2025, and the management actions in the report did not impact on the assessment; there had been ongoing and robust engagement between Council officers and the External Auditor. It was anticipated that the positive changes would be reflected in the 2025/26 report.

The progress in respect of recommendations 1 and 3 was acknowledged and it was noted, in respect of the second key recommendation, concerning the DSG deficit, action was being taken by the Council but this was an issue that needed to be addressed at a national level.

The action in relation to Improvement Recommendation 2 (IR2) relating to the oversight of major capital projects was queried in respect of the long timeline for reviewing arrangements. The Committee was assured that significant oversight already existed through Cabinet and Scrutiny processes but there may be a need for better alignment between decisions and updates and perhaps there was a need for more visibility of this for the Auditors.

RESOLVED –

That the Auditor’s Annual Report 2024-25 be noted.

To receive the External Audit Findings (ISA260) 2024-25 Report.

Contact: Grant Thornton

RESOLVED - That the Audit Findings (ISA260) 2024-25 Report be noted.

The Committee received the Audit Findings (ISA260) 2024-25 report, submitted by Grant Thornton, which highlighted that the External Auditors were on track to issue a full, unqualified, ‘clean’ audit opinion in February 2026 which was positive outcome for the Council.

It was explained that there were no audit adjustments impacting usable reserves, and although some technical adjustments and recommendations were included within the report, including one linked to IFRS 16 lease accounting, there was no impact on useable reserves.

The Committee sought assurance on the resources/capacity for the 2025-26 audit cycle to help achieve earlier deadlines . It was noted that the Council had an experienced finance team and a consistent experienced team on the audit side who would work closely together to achieve the November 2026 completion date. A post-audit review meeting would take place to evaluate the processes and streamline future audits.

During discussions, the Committee asked for an explanation of the level of assurance in respect of IT and cyber security arrangements and were advised that the arrangements were robust and adequately resourced.  In respect of the progress in implementing recommendations from previous audits, the auditors advised that although these were not material issues in terms of the opinion, monitoring/oversight of this would be helpful and full implementation would support a smoother and more efficient process for 2025-26.

RESOLVED –

That the Audit Findings (ISA260) 2024-25 Report be noted.

To receive the Annual Governance Statement 2024-25.

Contact: Simon Straker, Audit Manager.

RESOLVED – That the Annual Governance Statement 2024/25 be approved.

The Committee received the Annual Governance Statement 2024-25, which all local authorities must produce to demonstrate how the Council ensures effective, efficient, and compliant service delivery. This Statement outlined the Council’s responsibilities, the governance framework, key components, a review of effectiveness for 2024-25, criteria for identifying significant governance issues, and an assessment of progress on previously identified issues, as well as any new concerns arising during the year.

One new governance issue had been identified in relation to improvements in contract and project management and six previous issues had been carried forward, three of which had been completed. The other three related to housing, addressing SEND financial challenges and data management, which were still rated amber.

RESOLVED –

That the Annual Governance Statement 2024/25 be approved.

To consider the Councils audited statement of accounts for 2024-25 including the final version of the Annual Governance Statement.

Contact: James Anderson, Head of Accountancy.

RESOLVED –

1. That the Statement of Accounts 2024-25, including the Annual Governance Statement be approved and that the Chair of the Committee certify the Statement of Responsibilities on Page 21 upon completion of the audit.
2. That the draft Letter of Representation (Appendix C to the report) be approved and that the Chair of the Committee sign the final version, on behalf of the Committee, upon completion of the audit.

The Committee received a report which set out the final accounts and audit processes for 2024-25. The report requested that Members approve the Council’s Statement of Accounts for 2024-25 including the final version of the Annual Governance Statement.

The preparation of the Statement of Accounts is a statutory requirement, and Local Authorities were required to have them signed by the Section 151 Officer by 30 June. Despite significant challenges to the Council’s finance team, dealing with competing demands, the draft accounts had been completed and signed on 27^th June 2025. A six-week public inspection period ran from 27^th June 2025 to 8^th August 2025 and no queries or objections were raised.

The Chair would be advised of any changes prior to signing the final version.

In response to a question, the position in respect of the surplus and actuarial valuation of the pension scheme was explained noting that position was highly volatile. The fund had been in surplus for several years but had been in deficit prior to that.

RESOLVED –

1.    That the Statement of Accounts 2024-25, including the Annual Governance Statement be approved and that the Chair of the Committee certify the Statement of Responsibilities on Page 21 upon completion of the audit.

2.    That the draft Letter of Representation (Appendix C to the report) be approved and that the Chair of the Committee sign the final version, on behalf of the Committee, upon completion of the audit.

To consider the Treasury Management Strategy and Investment strategy 2026-27 report.

Contact: James Anderson, Head of Accountancy.

RESOLVED –

1. That it be recommended that the Treasury Management Strategy 2026/27 incorporating:

·       The borrowing strategy outlined in paragraphs 2.15 to 2.27 of the report.

·       The investment strategy (treasury management investments) outlined in paragraphs 2.28 to 2.36 of the report and Appendices A and B.

·       The policy for provision of repayment of debt (Minimum Revenue Provision) outlined in paragraphs 2.37 to 2.38 of the report and at Appendix C.

·       The treasury management prudential indicators set out in Appendix D, and

·       The investment strategy (non-treasury investments) set out at Appendix F.

be submitted for consideration by Cabinet and for approval by Council.

The Committee received the Treasury Management Strategy and Investment Strategy 2026-27, in accordance with the framework of the Chartered Institute of Public Finance and Accountancy (CIPFA) Treasury Management in the Public Services: Code of Practice 2021 Edition, which the Council was required to approve prior to the start of each financial year.

The report provided information regarding:

(i) the outlook for interest rates and a recommended investment strategy,

(ii) the current and estimated future levels of Council borrowing and a recommended borrowing strategy,

(iii) methodologies adopted for providing for the repayment of debt and a recommended policy for calculating the Minimum Revenue Provision (MRP),

(iv) other treasury management matters including the policy on the use of financial derivatives, prudential indicators, the use of consultants, and the policy on charging interest to the Housing Revenue Account,

(v) a recommended annual Investment Strategy (Non-Treasury Investments) for the Council in 2026/27.

During discussion, the Committee was advised that the Council’s investment strategy, was governed by the regulations and the CIPFA Prudential Code, which required decisions to be based on security, liquidity and yield, in that order.

RESOLVED –

That it be recommended that the Treasury Management Strategy 2026/27 incorporating:

·       The borrowing strategy outlined in paragraphs 2.15 to 2.27 of the report.

·       The investment strategy (treasury management investments) outlined in paragraphs 2.28 to 2.36 of the report and Appendices A and B.

·       The policy for provision of repayment of debt (Minimum Revenue Provision) outlined in paragraphs 2.37 to 2.38 of the report and at Appendix C.

·       The treasury management prudential indicators set out in Appendix D, and

·       The investment strategy (non-treasury investments) set out at Appendix F.

be submitted for consideration by Cabinet and for approval by Council.

To consider the Dates of Council Meetings 2026-27 (Reference to Council) report:

Contact: Leigh Webb, Head of Governance.

RESOLVED – That the schedule of Council meetings for the 2026-27 municipal year be approved.

The Committee received a report which set out a schedule of Council meeting dates for the 2026-27 municipal year. The dates included two types of ordinary meetings of the Council: ‘Holding the Executive to Account’ and ‘Key Discussions’, as required by Council Procedure Rule 5 (1).

RESOLVED –

That the schedule of Council meetings for the 2026-27 municipal year be approved.

To consider the Kirklees Community Governance review report including stage 1 consultation summary and stage 2 recommendations.

Contact: Nick Howe, Policy & Partnership Manager.

RESOLVED –

1. That the draft proposals arising from stage one of the consultation on the Community Governance Review be approved.
2. That the arrangements for the second stage of consultation, scheduled to commence on 9^th February 2026 be noted.

The Committee received the Community Governance Review Report which provided a summary and analysis of the responses received in the first stage of public consultation and set out the proposals that would form the basis for stage 2.

The report detailed that the Community Governance Review (CGR) was a process that allowed upper-tier councils to review and make changes to the governance arrangements of parishes within their area to ensure they continued to reflect the identity and interests of local communities and remained effective and convenient.

On the 16^th July 2025, Council had agreed to the undertaking of a CGR in accordance with the relevant legal framework and Government guidance, and delegated authority to the Corporate Governance and Audit Committee to agree the Terms of Reference and oversee the delivery.

On 26^th September 2025, the Committee had resolved to undertake a review of the areas of Kirklees which were currently parished and relevant adjoining land, to enable the Council to consider if any changes were required to existing parish arrangements. The Terms of Reference for this review had been published on 1^st October 2025, and the first stage of the public consultation took place between 1^st October and 12^th December 2025.

The Committee highlighted the low level of public engagement and suggested that additional methods of communication and wider publicity should be used to encourage more engagement in stage two, noting the responsibility of ward councillors to raise awareness and encourage engagement. The Committee also queried the potential cost implications with regards to creating or altering Parish Councils and were advised that costs to the Council were expected to be minimal; more detail would be provided later in the review process.

In respect of numbers of councillors; Stage 2 of the consultation would seek views on this.

RESOLVED –

1.    That the draft proposals arising from stage one of the consultation on the Community Governance Review be approved.

2.    That the arrangements for the second stage of consultation, scheduled to commence on 9^th February 2026 be noted.

To review the 2025-26 Agenda Plan.

Contact: Nicola Sylvester, Principal Governance Officer.

RESOLVED- That the Agenda Plan for 2025/26 be noted.

RESOLVED- That the Agenda Plan for 2025/26 be noted.