Agenda and minutes
PDF 163 KBContact: Democratic Services
Media
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Apologies Additional documents: Minutes: There were apologies provided from Councillor Theodoulou. |
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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 from Members or Officers present |
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To confirm the minutes of the meeting of the Committee held on 27th January 2022. Additional documents: Minutes: Councillor Andrews asked that Councillor Robins be listed as the Replacement Chair and the Chair asked that Councillor Gary Selwyn be included in the list of Councillors present.
Democratic Services undertook to change the minutes as instructed.
RESOLVED: That subject to the amendments being made, the Committee agreed the minutes were a true and accurate reflection of the previous meeting held on the 27 January 2022.
Voting Record - For 5, Against 0, Abstentions 1, Absent 1 |
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Public Questions To deal with questions from the public within the open forum question and answer session of fifteen minutes in total. Questions or supplementary questions from each member of the public should be no longer than two minutes each and relate issues under the Committee’s remit. Additional documents: Minutes: There were no public questions. |
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Member Questions To deal with written questions by Members, relating to issues under the Committee’s remit, with the maximum length of oral supplementary questions at Committee being no longer than one minute. Responses to any supplementary questions will be dealt with in writing following the meeting. Additional documents: Minutes: There were no Member questions |
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Draft Accounting Policies 2021/22 Purpose This report presents the accounting policies to be included in the 2021/22 Statement of Accounts. This provides Members with the opportunity to review and approve the policies in advance of the preparation of the Statement of Accounts 2021/22. Approving the accounting policies in advance of preparation of the accounts represents best practice.
Recommendation It is recommended that: a) The Audit Committee considers and approves the accounting policies for 2021/22. Additional documents: Minutes: The Deputy Chief Executive started by explaining that it was good practice for the Committee to review the Council’s Accounting Policies when the accountants were preparing the statements for the 2021/2022. The proposed changes to the Accounting Policies were highlighted within the document for consideration.
The Chair asked for 2 minor text corrections to be made to paragraphs (ix) Post- Employment Benefits & (ix) Financial Instruments, and the Officer confirmed these amendments would be made.
The Committee queried the Statutory Provision cease date of 31st March 2023, and the Deputy Chief Executive confirmed this date was specified by the Department of Levelling Up.
The Committee queried how heritage assets with a recognised value are accounted for if they are accidentally damaged, and the Deputy Chief Executive confirmed that if an item was ‘impaired’ (damaged) it would be revalued.
The Committee queried whether Green Bonds were considered a financial instrument, and the Officer confirmed that they were.
RESOLVED: That the Committee approved the Accounting Policies 2021/2022
Voting Record - For 6, Against 0, Abstentions 0, Absent 1 |
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Corporate Risk Register Update Purpose To update the Committee on the changes to the Council’s corporate risk register at the end of 2021/22 Q4.
Recommendation(s) To note the updates to the Council’s corporate risk register. Additional documents: Minutes: The Strategic Support Officer started by confirming that the Corporate Risk Register is presented to the Committee each quarter as an assurance of the risk process by Publica (on behalf of the Council) and the Council itself. The register had been rationalised and made more dynamic providing more details and capturing external emerging risks as well as internal operational risks.
The Committee welcomed both the rationalisation of the Register and the new clearer format.
The Committee queried the risk assessments given to several of the risks, scores and responses within the Register, and the Deputy Chief Executive and Strategic Support Officer provided responses to each of these.
RESOLVED: The Committee noted the updates to the Risk Register. |
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Annual Governance Statement Action Plan Purpose This report presents an update on the Governance Action Plan for 2021/22.
Recommendation(s) To note progress against items in the Governance Action Plan for 2021/22. Additional documents: Minutes: The Strategic Support Officer started by stating that the Annual Governance Statement produced a list of actions for the Council and Publica to implement to improve governance and control through the coming year. This Action Plan provided progress against these actions.
The Committee welcomed the progress that had been made and commented on several of the completed actions (and their status as Complete), and the small number of actions that remained outstanding. The Deputy Chief Executive, The Monitoring Officer and The Strategic Support Officer provided responses to each of these.
The Committee commented that in some instances the status of Completed had correctly identified that a specific action had been completed e.g. a Project Manager had been appointed, subsequent work of that Project Manager had not yet been completed. The Deputy Chief Executive and the Assistant Director (SWAP) confirmed that the Governance of Programmes and Projects report showing progress will be part of the 2021/2022 Audit Plan that will be presented at the next Audit Committee.
RESOLVED: The Committee noted progress against the Action Plan
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Updated Procurement and Contract Management Strategy Purpose To present an updated draft Procurement and Contract Management Strategy as per the Internal Audit recommendation. The draft strategy covers updates on Social Value, Climate Emergency and Modern Slavery.
Recommendation(s) That the Proposed Procurement and Contract Management Strategy be approved prior to presentation at Cabinet. Additional documents:
Minutes: The Deputy Chief Executive started by thanking the Senior Procurement Business Partner for the report that now brings in social value and the environment.
The Senior Procurement Business Partner stated that this was an update to the 2015 Procurement and Contract Management Strategy and, in the absence of direction from central government, had been created using best practices and introduced social value guidance, counter fraud guidance and climate emergency guidance
The Committee welcomed the report and commented on: how the local economy and supply chains were supported, the manner in which Social Value is calculated and the extent of the 50 mile Social Value catchment area, and The Senior Procurement Business Partner provided responses to each of these.
RESOLVED: That the Committee approve the strategy prior to its presentation at Cabinet
Voting - 6 for, 0 against, 0 abstain, 1 absent |
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Counter Fraud and Enforcement Unit Report Purpose To provide the Committee with assurance over the counter fraud activities of the Council. Direct updates will continue to be provided biannually. Work plans are presented to the Committee detailing progress and results for consideration and comment as the body charged with governance in this area. The report also provides the annual update in relation to the Regulation of Investigatory Powers Act 2000 (RIPA), the Investigatory Powers Act 2016 (IPA) and the Council’s existing authorisation arrangements.
Recommendation That the Audit Committee notes the report and the work plans at Annex A. Additional documents:
Minutes: The Head of Service, Counter Fraud and Enforcement Unit started by bringing the Committees attention to the new style of the unit’s name that had been changed to identify the unit’s Enforcement activity of the unit as well as Counter Fraud. The report was then presented highlighting specific Counter Fraud activities including with business Grants, Omicron leisure grants, post payment activity, single person discount anomalies and test and trace payments.
The Committee queried whether the extra work generated by the pandemic was covered by additional funds from the government. The Head of Service responded that New Burdens funding had been provided by the government.
The Deputy Chief Executive thanked the Heads of Service and their teams for the huge amount of work that had been done establishing entitlement processes, issuing around £70m in grants, identifying £616k of fraudulent claims and already collecting half of this.
The Committee queried whether single person discount fraud numbers had increased during the pandemic and the Head of Service confirmed that although the number of anomalies raised had increased, the number of fraudulent claims had remained at around the same figure
The Committee commented that with the high level of Test and Trace cases being investigated, and the high amount of fraudulent payments that had been successfully recovered (and kept by the Council), should more of this work be undertake. The Head of Service stated that this was being reviewed, however the (low income, zero hours, vulnerable) demographic of the recipients needed to be considered in the public interest.
RESOLVED: The Committee noted the report and work plans. |
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Whistle Blowing Policy Purpose To present the Audit Committee with an updated Whistle-Blowing Policy for comment. To update and replace the existing Whistle-Blowing Policy to highlight key legislation and the roles and responsibilities of Members, Officers and other parties.
Recommendation That the Committee considers the Whistle-Blowing Policy to comment thereon to Cabinet, to aid its deliberations and decision making. Additional documents:
Minutes: The Head of Service, Counter Fraud and Enforcement Unit started by stating the policy had been reviewed, refreshed, updated and combined the policies of the three councils and Publica separate policies into a single policy. It now included signposting alternative routes to Whistle-Blowing and a simple flowchart summary showing the steps needed to Whistle-Blow.
The Committee commented that they had not had Whistle-Blowing cases referred to the Committee and Head of Service stated the policy was within the remit of the Committee however individual Whistle-Blowing cases would be investigated at service level e.g. HR, Counter Fraud and Enforcement Unit.
The Committee commented that a report of Whistle-Blowing activity across the Council would be welcomed to enable the Committee to review details and identify trends. The Monitoring Officer stated that it would be possible to bring such a report summarising the number of allegations received and the areas covered e.g. safeguarding, financial irregularity, and agreed this could be added to the Ombudsman’s Letter
The Committee commented that alternative reporting routes to Auditor Whistle-Blowing could be made through the Public Sector Audit Appointments and the Controller & Auditor General. The Head of Service stated these details would be added to the policy and flowchart.
RESOLVED: The Committee considered the policy with the above comments prior to its presentation at Cabinet
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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 Committee considers the report at Annex A and comments as necessary. Additional documents: Minutes: The Assistant Director (SWAP) started by confirming the Internal Audit Progress Report comes to each Audit Committee and summarised work of the Audit Team for the Council since the last report.
The Committee welcomed the report and remarked on the excellent work completed by SWAP and the training that they provide.
The Committee queried whether the Audit Team had maintained the capacity to complete all of their work during the period of the pandemic. The Assistant Director (SWAP) confirmed that nothing had been dropped and any items to be deferred would be agreed with the Deputy Chief Executive. There was also the opportunity to source additional capacity from within (SWAP) if this was required.
The Committee commented on a number of actions including the Fire Risk Assessment, the Privileged Account Management Audit, Reconciliation of Housing Benefit Payments. the number of retrospective dates still listed but moved forward, Strategic Commissioned Services Audit. The Assistant Director (SWAP) provided responses for each of these.
RESOLVED: The Committee considered the report and commented as above. |
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Internal Audit Plan 2022/23 and Internal Audit Charter Purpose To present the Internal Audit Plan for consideration and approval. To present the updated Internal Audit Charter for consideration and approval.
Recommendation(s) That the Proposed 2022/23 Internal Audit Annual Plan and the Internal Audit Charter be approved. Additional documents:
Minutes: The Assistant Director (SWAP) started by confirming the Internal Audit Plan 2022/23 had been developed following consultation with Members, Officers and the Audit Team. The Audit Plan includes a number of core audits including financials and ICT that are completed every year and a list of proposed audit areas including the Council Tax 151 Rebates, Climate Change, Carbon Reductions & Procurement Strategy with the option to add audits if required.
The Committee commented that the 2022/23 had started and areas for audits has still not been agreed e.g. HR. The Assistant Director SWAP confirmed the need for a degree of flexibility within the plan and (for instance) as HR audits usually took place in quarter 2, the specific area to be audited would be agreed with service managers in quarter 1.
RESOLVED: That the Audit Committee approves the proposed 2022/23 Internal Audit Plan and the Internal Audit Charter.
Voting Record - For 6, Against 0, Abstentions 0, Absent 1 |
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Purpose To consider the Work Plan for the Audit Committee. Additional documents: Minutes: The Deputy Chief Executive Assistant Director (SWAP) started by confirming the Internal Audit Plan 2022/23 had been developed following consultation with Members, Officers and the Audit Team. The Audit Plan includes a number of
The Committee queried when the Value For Money Audit would be brought to the committee and the Deputy Chief Executive confirmed the report will be presented at the next Audit Committee in July along with the Draft Accounts, 2021/22, the Annual Governance Statement and the Internal Audit Annual Opinion and these will be added to the Work Plan.
The Committee noted the plan and the additional items.
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