Agenda and minutes
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Apologies To receive any apologies from members Additional documents: Minutes: Apologies were received from John Chessire, an independent member of the committee.
No apologies were received from Councillors. |
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Substitute Members To note details of any substitution arrangements in place for the meeting. Additional documents: Minutes: There were no substitute members. |
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Declarations of Interest To receive any declarations of interest from Members and Officers, relating to items to be considered at the meeting. Additional documents: Minutes: There were no declarations of interest. |
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To confirm the minutes of the meeting of the Committee held on 25th July 2023. Additional documents: Minutes: The Chair referred to the minutes on page 10, “It was also noted that there was a delegation from April’s meeting to the Deputy Chief Executive and the Chair to approve the final accounts for 2021/22” and stated that this had been now completed.
The Committee raised the following corrections –
· Pg. 10 ‘trianevaultation’, should be ‘triannual evaluation’
RESOLVED: To approve the minutes of the meeting held on the 25th of July as an accurate record of the meeting.
Voting record- For – 6, Abstentions 0, Against 0 |
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Public Questions A maximum of 15 minutes is allocated for an “open forum” of public questions at committee meetings. No person may ask more than two questions (including supplementary questions) and no more than two such questions may be asked on behalf of one organisation. The maximum length of oral questions or supplementary questions by the public will be two minutes. Questions must relate to the responsibilities of the Committee but questions in this section cannot relate to applications for determination at the meeting.
The response may take the form of: a) A direct oral response (maximum length: 2 minutes); b) Where the desired information is in a publication of the Council or other published work, a reference to that publication; or c) Where the reply cannot conveniently be given orally, a written answer circulated later to the questioner. Additional documents: Minutes: There were no public questions. |
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Member Questions A maximum period of fifteen minutes is allowed for Member questions. Questions must be directed to the Chair and must relate to the remit of the committee but may not relate to applications for determination at the meeting.
Questions will be asked in the order notice of them was received, except that the Chair may group together similar questions.
The deadline for submitting questions is 5.00pm on the working day before the day of the meeting unless the Chair agrees that the question relates to an urgent matter, in which case the deadline is 9.30am on the day of the meeting.
A member may submit no more than two questions. At the meeting the member may ask a supplementary question arising directly from the original question or the reply. The maximum length of a supplementary question is one minute.
The response to a question or supplementary question may take the form of: a) A direct oral response (maximum length: 2 minutes); b) Where the desired information is in a publication of the Council or other published work, a reference to that publication; or c) Where the reply cannot conveniently be given orally, a written answer circulated later to the questioner. Additional documents: Minutes: There were no member questions. |
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2021/22 Audit Finding Report and Annual Audit Letter Purpose To receive the Audit Opinion on the 2021/22 Financial Statements and Value for Money arrangements agreed under delegated authority in September 2023.
Recommendation That Audit and Governance Committee resolves to: 1. Note the Audit Findings Report for Cotswold District Council (Final) and the Annual Audit Letter. Additional documents:
Minutes: The Deputy Chief Executive (Chief Finance Officer) introduced the item. The Deputy Chief Executive confirmed that the 2021/22 accounts had been approved by delegated authority, as stated by the Chair under the ‘minutes’ item.
The Deputy Chief Executive introduced the item, which was brought to the Committee for completeness and transparency, in light of the aforementioned delegated approval.
Members asked about the back-posted journals mentioned in the report and whether this was due to the lack of resource in the finance team. The Deputy Chief Executive stated that the back-posted journals were part of the normal reporting process, however, the Council had a higher than usual amount, as flagged within the report. The team was undertaking work to encourage reporting within the period.
Members asked about the indexation rate being 40%, and the representative from Grant Thornton explained the reasoning behind this.
There was a reference to West Oxfordshire in the report, which the Grant Thornton representative stated was an error in the draft opinion, that had been amended in the final opinion.
The Grant Thornton representative explained that their function was to provide an audit opinion, and a value for money assessment. The planning for the 2022/23 audit would start soon and they hoped that the value for money statement would be completed by Christmas 2023 and brought to the January meeting. This would therefore represent an improvement of six months in delivery timescales.
RESOLVED: To NOTE the Audit Findings Report for Cotswold District Council (Final) and the Annual Audit Letter.
Councillor Len Wilkins arrived at 5:18pm during this item. He later apologised to the Chair explaining that this was owing to an accident on his route to the Council offices. |
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Internal Audit Progress Report Purpose To present a summary of the audit work concluded since the last meeting of this Committee.
Recommendation That the Audit and Governance Committee resolves to: 1) Note the reports at Annexes A and B
Additional documents:
Minutes: The Assistant Director for SWAP introduced the item, and addressed the errors in the listing of the annexes on the report front page, as had been pointed out by the Chair, but that the report contained the correct annexes.
The purpose was to present a summary of the audit work concluded since the last meeting of the Committee.
Members discussed FOIs throughout the item, and the following points were made;
The Business Manager for Corporate Responsibility added that the unpublished statistics were prior to their arrival, and a robust approach was being taken, with a good team in place. They were confident in their ability to deliver improvements.
Members asked whether the Committee had access to the Council’s risk appetite scaling. The Deputy Chief Executive explained the rationale behind how the risk grading takes place. The Assistant SWAP director explained that a risk management audit would be undertaken, and a risk checklist included in future audits.
Members made reference to overdue actions in the report, and asked whether these remained deliverable, and whether any should be closed down. The SWAP Assistant Director stated that they were seeking advice on how to close these down and asked the Committee for their opinions. The Chair stated that further reflection was needed on this, and the Deputy Chief Executive stated that officers could review the annex in question and take an updated version of the annex to a future Committee meeting, and potentially close some of them, but this would depend the priority.
Members took the opportunity to thank the revenues and benefits team for their work.
Members expressed concern over the Climate Change Survey, the discussion included;
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Draft 2023/24 Statement of Accounts Additional documents: Minutes: The Deputy Chief Executive introduced the item. The Statement of Accounts for 2022/23 showed the financial position of the Council as of 31 March 2023 as well as the performance during the year. Under the Council’s Constitution, the Audit and Governance Committee is charged with the responsibility of the approval of the accounts.
This report presented the published (unaudited) draft Statement of Accounts for the year ended 31 March 2023 to the Committee for consideration. The Deputy Chief Executive stated that the accounts were in the public inspection period, which was due to end on 17 of November 2023. The Deputy Chief Executive addressed national delays in delivering audit opinions, stating that only 5 local authorities had received their audit opinions on time, with over 900 accounts awaiting opinions. The problem was being looked at nationally. Members discussed business rates, which were currently split between the District Council (40%), central government (50%) and the County Council (10%). Members made reference to proposed Government plans to allow Local Authorities to retain a bigger proportion of business rates. The Deputy Chief Executive explained that due to how the rates are worked out, in real terms the District Council actually retained substantially less than the 40% rate. The plans would likely be delayed until 2026.
Members asked about the financial assumptions in the narrative, and asked about the robustness of these, given the challenging and volatile economic environment. The Chief Accountant stated that the assumptions were based on the best available information at the time, but that variance was to be expected. Members discussed the importance of focussing on the narrative in the report, due to the specific nature of public sector accounts. As the accounts were unaudited, the Committee only noted them at this stage.
RESOLVED: To note: 1. The draft unaudited Statement of Accounts 2022/23 (as attached at Annex A). 2. Key highlights from the Statement of Accounts 2022/23 as set out within this report. 3. The position on Local Audit delays as set out in Annex B and Annex C |
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2023/24 Treasury Management Indicators - Quarter One Additional documents: Minutes: The purpose of the item was to report to the Audit and Governance Committee the quarter one Treasury Management Indicators as required by the CIPFA Treasury Management Code.
The Deputy Chief Executive introduced the item and explained that there had been changes to the CIPFA code around treasury management, requiring increased reporting.
The report set out the compliance with the amended CIPFA code.
The Chair asked that the latest Arlingclose report be brought to the next meeting, in order to facilitate comparison with other Local Authorities.
Members discussed the new requirement to report the indicators quarterly, and asked whether it could counterintuitively make concerns more difficult to identify due to over reporting.
The Deputy Chief Executive stated that Grant Thornton would be publishing a report looking at lessons learn from the Public Interest Report, and officers would be doing work on how to ensure the indicator reports are useful.
Members made reference to the Leader of the Council’s statement at full Council, which had referenced the risk of the Council meeting a similar fate to Birmingham unless substantial savings were made. Although some members stated that there was no evidence for this statement, the Deputy Chief Executive highlighted that unless savings were made, at the current rate the Council’s reserves would be depleted. However, it was stated that the Council was not in immediate risk of this.
RESOLVED: To note the 2023/24 Treasury Management Indicators (Q1) |
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Cotswold District Council Local Code of Corporate Governance Purpose To present the latest version of the Local Code of Corporate Governance for Cotswold District Council for adoption.
Recommendation That the Audit and Governance Committee resolves to: 1) Review and adopt the latest version of the Local Code of Corporate Governance.
Additional documents: Minutes: The Business Manager for Business Continuity, Governance and Risk introduced the item. The purpose was to present the latest version of the Local Code of Corporate Governance for Cotswold District Council for adoption.
Members asked that going forwarded, changes are reflected through colour coding.
RESOLVED: To adopt the latest version of the Local Code of Corporate Governance. Voting record – For 6, Against 0, Abstentions 0, Absent 1 |
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Annual Governance Statement Action Plan Purpose This report provides the Audit and Governance Committee with an update on progress against the Annual Governance Statement action plan for 2023/24
Recommendation That the Audit and Governance Committee resolves to: 1) Note the action plan and associated progress updates Additional documents: Minutes: The Business Manager for Business Continuity, Governance and Risk introduced the item.
The purpose of the item was to provide the Committee with an update on progress against the Annual Governance Statement action plan for 2023/24.
Members suggested that completion dates be added to future reports.
RESOLVED: to note the action plan and associated progress updates |
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Purpose This report presents the Annual Complaints statistics as provided by the Local Government and Social Care Ombudsman for the year 1st April 2022 – 31st March 2023.
Recommendation That the Audit and Governance Committee resolves to: 1) Note the content of the report and the Annual Review Letter 2022 – 2023. Additional documents:
Minutes: The Business Manager for Business Continuity, Governance and Risk introduced the item. A total of 10 complaints were escalated to the Local Government and Social Care Ombudsman about services provided by the Council during financial year 2022 - 2023. Of the 10 complaints received by the Ombudsman, one complaint was investigated, which was ‘upheld’.
The purpose of the item was to present the Annual Complaints Statistics as provided by the Local Government and Social Care Ombudsman for the year 1st April 2022 – 31st March 2023.
The Chair highlighted the importance of reviewing complaints and the approach taken to dealing with them.
RESOLVED: To Note the content of the report and the Annual Review Letter 2022 – 2023. |
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Appointment of Standards Hearings Sub-Committee Purpose To invite the Committee to appoint members to the Standards Hearings Sub-Committee.
Recommendations That the Audit and Governance Committee resolves to: 1. Agree to establish the Standards Hearings Sub-Committee. 2. Appoint the three members of the Audit and Governance Committee named in Annex A to the Standards Hearings Sub-Committee for the remainder of the current municipal year, in accordance with political proportionality (2 Liberal Democrat, 1 Conservative). 3. Delegate authority to the Director of Governance and Development to determine who will be the Independent Person at a Standards Hearings Sub-Committee meeting and, where relevant, who will be the Town and Parish Council representative attending in an advisory capacity. Additional documents: Minutes: The Chair introduced the item and highlighted the membership of the Committee as; Patrick Coleman (Liberal Democrat), Clare Muir (Liberal Democrat) and Len Wilkins (Conservative).
The purpose of the item was to invite the Committee to appoint members to the Standards Hearings Sub-Committee.
The Chair invited the Director for Governance to address the Committee. The Director for Governance explained that the Independent Person in the report was different from the Independent Member on the Audit and Governance Committee, and was to ensure independence and fulfil a ‘critical friend’ function.
RESOLVED: To; 1. Agree to establish the Standards Hearings Sub-Committee.
2. Appoint three members of the Audit and Governance Committee named in Annex A (Councillors Coleman, Muir and Wilkins) to the Standards Hearings Sub-Committee for the remainder of the current municipal year, in accordance with political proportionality (2 Liberal Democrat, 1 Conservative).
3. Delegate authority to the Director of Governance and Development to determine who will be the Independent Person at a Standards Hearings Sub-Committee meeting and, where relevant, who will be the Town and Parish Council representative attending in an advisory capacity. |
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Purpose To review the work plan.
Recommendation That the Audit and Governance Committee resolves to: 1) Note the work plan Additional documents: Minutes: The Committee discussed the work plan, and raised the following amendments:
RESOLVED: To note the work plan
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