Eastbourne Borough Council Audit and Governance Committee - Wednesday 18 February 2026, 5:30pm - Lewes and Eastbourne Councils Webcasting
Eastbourne Borough Council Audit and Governance Committee
Wednesday, 18th February 2026 at 5:30pm
Speaking:
Agenda item :
Start of webcast
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Councillor Ewbank
Agenda item :
1 Minutes
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Committee Officer
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Independent Person
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Councillor Parker
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Councillor Shore
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Independent Person 2
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Chief Finance Officer
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Deputy Chief Finance Officer
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External Auditor 1
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Chief Internal Auditor
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Independent Person 3
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Councillor Nevill
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Councillor Rodohan
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Councillor Small
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Councillor Dehdashty
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Councillor Ewbank
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Committee Officer
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Councillor Ewbank
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Committee Officer
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Committee Officer
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Committee Officer
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Committee Officer
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Committee Officer
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Councillor Ewbank
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Councillor Ewbank
Agenda item :
2 Apologies for absence/declaration of substitute members
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Agenda item :
3 Declarations of Disclosable Pecuniary Interests (DPIs) by members as required under Section 31 of the Localism Act and of other interests as required by the Code of Conduct.
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Agenda item :
4 Questions by members of the public.
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Agenda item :
5 Urgent items of business.
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Agenda item :
6 Right to address the meeting/order of business.
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Agenda item :
7 External Auditors Report on the 2024-25 Statement of Accounts
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Deputy Chief Finance Officer
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Councillor Ewbank
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External Auditor 1
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Councillor Ewbank
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Chief Finance Officer
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Independent Person 3
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External Auditor 1
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Councillor Ewbank
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Councillor Ewbank
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Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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External Auditor 1
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Chief Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Shore
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Councillor Ewbank
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Councillor Shore
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Councillor Ewbank
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Councillor Shore
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Councillor Ewbank
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External Auditor 1
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Councillor Ewbank
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Councillor Small
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External Auditor 1
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Chief Finance Officer
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Finance Officer
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Councillor Ewbank
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Finance Officer
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Councillor Ewbank
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Independent Person
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Chief Finance Officer
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Councillor Ewbank
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Councillor Small
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External Auditor 1
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Councillor Ewbank
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Deputy Chief Finance Officer
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Councillor Ewbank
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Deputy Chief Finance Officer
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Councillor Ewbank
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Deputy Chief Finance Officer
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Councillor Ewbank
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Councillor Small
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External Auditor 1
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Councillor Small
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External Auditor 1
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Independent Person
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External Auditor 1
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Councillor Ewbank
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Councillor Shore
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Councillor Parker
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External Auditor 1
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Councillor Dehdashty
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External Auditor 1
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Councillor Dehdashty
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External Auditor 1
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Chief Finance Officer
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Councillor Shore
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External Auditor 1
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Councillor Ewbank
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Councillor Ewbank
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Deputy Chief Finance Officer
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External Auditor 1
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Councillor Ewbank
Agenda item :
8 Grant Thornton Auditor's Annual Report on Eastbourne Borough Council 2024/25
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Deputy Chief Finance Officer
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External Auditor 1
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Councillor Ewbank
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External Auditor 1
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Independent Person 3
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Councillor Ewbank
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Councillor Shore
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External Auditor 1
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Councillor Small
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External Auditor 1
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Councillor Small
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External Auditor 1
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
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Chief Finance Officer
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Councillor Ewbank
Agenda item :
9 Community Governance Review (CGR) - Stage 1 Consultation Process Report
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Chief Finance Officer
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Asst Dir. People and Governance
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Councillor Ewbank
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Asst Dir. People and Governance
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Councillor Ewbank
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Councillor Small
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Asst Dir. People and Governance
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Councillor Ewbank
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Councillor Parker
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Asst Dir. People and Governance
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Councillor Ewbank
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Asst Dir. People and Governance
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Councillor Ewbank
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Asst Dir. People and Governance
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Councillor Ewbank
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Councillor Shore
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Asst Dir. People and Governance
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Councillor Ewbank
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Asst Dir. People and Governance
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Councillor Ewbank
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Councillor Dehdashty
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Asst Dir. People and Governance
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Councillor Ewbank
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Asst Dir. People and Governance
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Councillor Ewbank
Agenda item :
10 Audit and Governance Committee Self-Assessment and Annual Report Process
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- EBC AG Report - Audit and Governance Committee Annual Report and Self Assessment Process - FINAL
- Appendix 1 - Draft outline for Annual Report FINAL
- Appendix 2 - CIPFA self-assessment of good practice_Guide - FINAL
- Appendix 3- Cipfa_Evaluating the impact and effectiveness of the audit committee - FINAL
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Asst Dir. People and Governance
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Councillor Ewbank
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Independent Person 3
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Councillor Ewbank
Agenda item :
11 New Contract Procedure Rules
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Councillor Ewbank
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Councillor Ewbank
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Councillor Ewbank
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Councillor Small
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Councillor Ewbank
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Independent Person 3
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Councillor Ewbank
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Councillor Dehdashty
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Councillor Dehdashty
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Councillor Ewbank
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Councillor Small
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Councillor Small
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Councillor Small
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Councillor Small
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Councillor Ewbank
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Councillor Small
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Councillor Small
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Councillor Ewbank
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Councillor Ewbank
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Councillor Small
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Councillor Small
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Councillor Ewbank
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Councillor Small
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Councillor Small
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Councillor Ewbank
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Councillor Shore
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Councillor Ewbank
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Councillor Parker
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Councillor Ewbank
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Councillor Ewbank
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Councillor Ewbank
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Councillor Ewbank
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Councillor Shore
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Councillor Ewbank
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Councillor Small
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Asst Dir. People and Governance
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Councillor Small
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Asst Dir. People and Governance
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Councillor Ewbank
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Councillor Parker
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Councillor Ewbank
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Councillor Ewbank
Agenda item :
11 New Contract Procedure Rules
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Councillor Ewbank
Agenda item :
11 New Contract Procedure Rules
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Councillor Ewbank
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Councillor Ewbank
Agenda item :
12 Draft Internal Audit Plan 2026-27
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Chief Internal Auditor
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Councillor Ewbank
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Councillor Shore
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Chief Internal Auditor
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Councillor Dehdashty
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Chief Internal Auditor
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Councillor Ewbank
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Independent Person 3
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Councillor Ewbank
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Deputy Chief Finance Officer
Agenda item :
13 Treasury Management Report - Q3
Agenda item :
14 Debt Processes Update Report
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Councillor Ewbank
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Councillor Ewbank
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Councillor Ewbank
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Councillor Ewbank
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Councillor Ewbank
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Councillor Shore
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Councillor Ewbank
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Councillor Shore
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Councillor Shore
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Councillor Ewbank
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Councillor Ewbank
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Councillor Rodohan
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Councillor Ewbank
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Councillor Rodohan
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Councillor Ewbank
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Councillor Nevill
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Councillor Ewbank
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Councillor Ewbank
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Councillor Shore
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Councillor Ewbank
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Councillor Shore
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Councillor Shore
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Councillor Ewbank
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Councillor Ewbank
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Councillor Ewbank
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Independent Person 2
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Councillor Ewbank
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Councillor Ewbank
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Councillor Shore
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Councillor Shore
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Councillor Ewbank
Agenda item :
15 Internal Audit and Counter Fraud Report - Q3
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- Eastbourne Quarterly report on Audit and Counter Fraud work - FINAL
- Appendix 1 - List of reports issued during the year - Final
- Appendix 2 - Quarterly report on Audit and Counter Fraud - final
- Appendix 3 - Recommendations outstanding from operational audit review, after follow-ups - final
- Appendix 4 – Counter Fraud savings - final
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Chief Internal Auditor
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Councillor Ewbank
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Chief Internal Auditor
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Councillor Ewbank
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Councillor Small
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Chief Internal Auditor
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Councillor Ewbank
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Councillor Ewbank
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Chief Internal Auditor
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Councillor Ewbank
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Committee Officer
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Councillor Ewbank
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Committee Officer
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Councillor Ewbank
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Committee Officer
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Councillor Ewbank
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Committee Officer
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Councillor Ewbank
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Webcast Finished
- Minutes of Previous Meeting, opens in new tab
- EBC - External Auditors Report - 2024-25 Statement of Accounts FINAL, opens in new tab
- Appendix A - EBC Audit Findings Report ISA 260 for 2024-25, opens in new tab
- Appendix C – EBC Statement of Accoutns - Draft Letter of Representation to Grant Thornton FINAL, opens in new tab
- Appendix B - Draft Statement of Accounts 2024-25, opens in new tab
- Grant Thornton Auditors Annual Report on Eastbourne Borough Council 2024-25 FINAL, opens in new tab
- Appendix A - Grant Thornton Eastbourne Borough Council Auditors Annual Report 2024-25, opens in new tab
- CGR (Stage 1) - FINAL, opens in new tab
- CGR (Stage 1) - Appendix 1 - FINAL, opens in new tab
- EBC AG Report - Audit and Governance Committee Annual Report and Self Assessment Process - FINAL, opens in new tab
- Appendix 1 - Draft outline for Annual Report FINAL, opens in new tab
- Appendix 2 - CIPFA self-assessment of good practice_Guide - FINAL, opens in new tab
- Appendix 3- Cipfa_Evaluating the impact and effectiveness of the audit committee - FINAL, opens in new tab
- Contract Procedure Rules - report to Audit Governance FINAL, opens in new tab
- Appendix 1 New Contract Procedure Rules report - tracked changes pdf3, opens in new tab
- EBC Internal Audit Draft New Year Plan Report - FINAL, opens in new tab
- Appendix A - EBC internal audit draft new year plan report FINAL, opens in new tab
- EBC AG 19-2-26 TM Monitoring Q3 final - final, opens in new tab
- Aged Debt Report_Audit and Governance_February 2026 - FINAL, opens in new tab
- Appendix 1. Aged debt Less than 365 days as at 300126 - pdf version2, opens in new tab
- Appendix 2. Aged Debt More than 365 days - pdf version, opens in new tab
- Eastbourne Quarterly report on Audit and Counter Fraud work - FINAL, opens in new tab
- Appendix 1 - List of reports issued during the year - Final, opens in new tab
- Appendix 2 - Quarterly report on Audit and Counter Fraud - final, opens in new tab
- Appendix 3 - Recommendations outstanding from operational audit review, after follow-ups - final, opens in new tab
- Appendix 4 – Counter Fraud savings - final, opens in new tab
- Strategic Risk Register Quarterly Review - FINAL, opens in new tab
- Appendix 1 - Direction of Travel - FINAL, opens in new tab
- Apppendix 2 - Strategic Risk Register - FINAL, opens in new tab
- WORK PROGRAMME - 18 Feb 26 - Final, opens in new tab