Agenda and minutes
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Apologies Additional documents: Minutes: The Committee received apologies from Councillor Nick Maunder. |
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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 either members or officers. |
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To confirm the minutes of the meeting of the Committee held on 26th January 2023. Additional documents: Minutes: The LGA peer review recommendations (which were contained on page 11 of the minutes from the previous meeting) were discussed. These included the change of the Committee’s name to Audit and Governance Committee. The Committee agreed this subject to the approval of full Council.
Voting record- 4 for, 2 abstention , 1 absence |
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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 from each member of the public should be no longer than one minute each and relate to issues under the Council’s remit. At any one meeting no person may submit more than two questions and no more than two such questions may be asked on behalf of one organisation.
The Chair will ask whether any members of the public present at the meeting wish to ask a question and will decide on the order of questioners.
The response may take the form of: a) a direct oral answer; 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 Member of the Council may ask the Committee a question on any matter in relation within its remit. A maximum period of fifteen minutes shall be allowed at any such meeting for Member questions.
An answer may take the form of: a) a direct oral answer; 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 questions from Members. |
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Member Training relating to Gloucestershire Wide Code of Conduct Purpose To update the Committee on the recommendations of Full Council relating to Code of Conduct training for elected members
Recommendation That Audit Committee resolves to: 1. Agree that training on the Members’ Code of Conduct is made mandatory for all councillors and should be undertaken at least once in a councillor’s term of office, within six months of their election. 2. Agree to receive annual reports on member training courses undertaken. 3. Recommend any other training courses which should be made mandatory for all councillors. 4. Request that the Constitution Working Group considers recommending to Council amendments to the Constitution to reflect the requirements for councillors to attend mandatory training. Additional documents: Minutes: The Chair stated the order of the items would be different from the one in the agenda. This item was taken first at the Chair’s discretion.
The Director of Governance and Development (Monitoring Officer) introduced the item. They highlighted that the Gloucestershire-wide code of conduct was adopted at the meeting of Council in March. As part of this, mandatory training was considered, and subsequently the item was brought to the Audit Committee for discussion.
The Officer’s recommendation was that a register be kept for attendance at substantive training, such as Code of Conduct and Planning, and reported on at future meetings of the Audit Committee.
The Committee discussed what training would be provided to new members, and the director of Governance stated that an initial training be provided for new members, with a more in depth session later on for returning members.
Past examples of breaches of the code of conduct at other councils were discussed by the Committee. It was stated that while these instances were becoming increasingly uncommon, the examples illustrated the general need for code of conduct training.
Members also asked about the process for dealing with complaints. The Director of Governance stated that this could be found on the website, and that information would be shared with Committee Members after the meeting.
Members suggested that Planning training be made mandatory for all members, although accepted that the existing arrangements meant anyone wishing to substitute would be required to attend training. This meant in practice that it was already close to being mandatory, but members added this to recommendation 1 of the report. Members also highlighted the utility of attending these e.g. when an application is referred to Full Council.
Members addressed the limited availability of some members due to other commitments, and asked officers how it would be ensured that all members could attend. The Chief Finance Officer advised that members would be provided with a mixture of times, and that some sessions could be attended remotely where appropriate.
The Committee also asked that a programme of training be developed for Town and Parish Councils, building on the existing programme of work around Town and Parish Forums.
RESOLVED: That Audit Committee:
1. Agreed that training on the Members’ Code of Conduct and Planning is made mandatory for all councillors and should be undertaken at least once in a councillor’s term of office, within six months of their election.
2. Agreed to receive annual reports on member training courses undertake 3. Requested that the Constitution Working Group considers recommending to Council amendments to the Constitution to reflect the requirements for councillors to attend mandatory training.
Voting record- 6 for, 0 abstention , 1 absence
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2021/2022 Statement of Accounts and Audit Opinion Summary To update the committee on the findings of the external audit of the 2021/22 financial year as the audit is concluded. The Committee is advised that the deadline for issuing a final set of audited Statements of Accounts and Audit Opinion of 30 November 2022 was not met.
The accounts are not yet ready to sign but this report allows the committee the opportunity to review the findings of the audit work.
Recommendations That the Committee: 1. Notes the Statement of Accounts Update Report, the Draft Audit Findings Report (Annex A) and the revised 2021/22 Statement of Accounts (Annex B) 2. Notes the indicative timetable for finalising the audit of the 2021/22 Financial Statements, receiving the Value for Money opinion, and receiving the final Auditor’s Annual Report. 3. Delegates authority to the Deputy Chief Executive and Section 151 Officer and Chair of the Audit Committee and/or Leader of the Council to receive the Auditor’s Annual Report and approve the final 2021/22 accounts. 4. Notes the deadline for the draft accounts, public inspection period, and publication of accounts as set out in paragraph 4.2 of the report.
Additional documents:
Minutes: This item was taken second on the agenda at the Chair’s discretion, to accommodate the external speaker from Grant Thornton.
Peter Barber from Grant Thornton introduced the item. The purpose of the report was to update the Committee on the findings of the external audit of the 2021/22 financial year as the audit is concluded.
Members discussed the performance of local audits, as was addressed in the report. The internal resource implications involved with delivering audits were discussed, and it was noted that the situation was worsened by the high national number of outstanding audits. In regard to internal resource, a number of solutions, such as relying on the Publica partnership, or Gloucestershire-wide solutions were discussed.
The Deputy Chief Executive stated that the Financial Reporting Council were looking at innovative ways that audits could be delivered in a timely manner, which included looking a potential overriding of audit standards.
The Committee asked whether there had been a reduction in staffing numbers which had impacted timescales. The Deputy Chief Executive stated he would report on this back to the Committee.
The Committee discussed the 31 May Deadline, which the representative from Grant Thornton stated would create a difficult situation, as the Auditors would not have capacity to action this until the end of June.
RESOLVED: To
i)Note the Statement of Accounts Update Report, the Draft Audit Findings Report) and the revised 2021/22 Statement of Accounts
ii) Note the indicative timetable for finalising the audit of the 2021/22 Financial Statements, receiving the Value for Money opinion, and receiving the final Auditor’s Annual Report.
iii) Delegate authority to the Deputy Chief Executive and Section 151 Officer and Chair of the Audit Committee and/or Leader of the Council to receive the Auditor’s Annual Report and approve the final 2021/22 accounts.
iv) Note the deadline for the draft accounts, public inspection period, and publication of accounts as set out in paragraph 4.2 of the report.
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Annual Governance Statement - Action Plan Update Purpose This report presents to the Audit Committee an update on the 2022/23 Annual Governance Statement (AGS) Action Plan
Recommendation To receive and discuss the 2022/23 Annual Governance Statement Action Plan update Additional documents: Minutes: The item was taken as third on the agenda.
The Chief Finance Officer (Section 151 Officer) introduced the item. The Chief Finance Officer added that some of the ‘green’ items on the ‘Red Amber Green’ (RAG) ratings in the report had experienced slippage and corrected the record accordingly;
Members sought further detail on why the colour coding was wrong. The Chief Finance Officer stated that the colours had not been updated from the last report in error and that the updated report would be circulated to members.
Members asked about the new Members training plan and Officers stated that the final draft had been shared with the Members Development Steering Group.
It was also stated that the Independent Members would be joining the Committee at its next meeting in July.
RESOLVED: To note the 2022/23 Annual Governance Statement Action. |
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Accounting Policies Purpose This report presents the accounting policies to be included in the 2022/23 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 2022/23. Approving the accounting policies in advance of the preparation of the accounts represents best practice.
Recommendation It is recommended that: 1. The Audit Committee considers and approves the draft accounting policies for 2022/23 included at Annex A; 2. Further necessary amendments to the policies set out at Annex A (occurring subsequent to this meeting) are included within the draft (unaudited) and/or final (audited) Statement of Accounts when presented to this Committee. Additional documents: Minutes: The Chief Finance Officer introduced the item. The purpose of the item was to present the accounting policies to be included in the 2022/23 Statement of Accounts. The report provided Members with the opportunity to review and approve the policies in advance of the preparation of the Statement of Accounts 2022/23. The Chief Finance Officer stated that approving the accounting policies in advance of the preparation of the accounts represents best practice.
Members asked why changes to policies had been undertaken. The Chief Accountant stated that this constituted a routine process of continual improvements, such as changes in CIPFA code and new Government Guidelines.
RESOLVED: to 1. Approve the draft accounting policies for 2022/23 included at Annex A and;
2. Agree that further amendments to the policies set out at Annex A (occurring subsequent to this meeting) are included within the draft (unaudited) and/or final (audited) Statement of Accounts when presented to the Committee.
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CFEU Update Report (RIPA and IPA annual update) 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 Committee considers the report and work plan at Annex A. Additional documents: Minutes: The purpose of the report was to provide the Committee with assurance over the counter fraud activities of the Council. Direct updates would continue to be provided biannually. Work plans were presented to the Committee detailing progress and results for consideration and comment as the body charged with governance in this area. The report also provided 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.
The Head of the Counter Fraud and Enforcement Unit (CFEU) introduced the item, including providing updates on the following; · The 2023/24 work plan was still being worked on, but details were shared as to the changes that would be made. · A major project was commenced which looked at a multi-agency approach to fraud, working with the local community and Town and Parish Councils. · Work on business grants was ongoing. · Information on the National Fraud Initiative (NFI) would be shared at the next meeting.
The Head of the CFEU stated that the annual update on the Regulation of Investigatory Powers Act (RIPA) and Investigatory Powers Act (IPA) was included in the report, but a ‘question and answer’ style summary would be circulated once approved.
Members asked why misconduct in regard to working hours was not dealt with as theft. The Head of the Counter Fraud and Enforcement Unit explained that this would be dealt with under criminal proceedings and was outside the scope of the report, which focused on disciplinary measures.
RESOLVED: To note the report and the work plan at Annex A. |
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Internal Audit Plan and Charter Purpose To present to the Audit Committee the Internal Audit Plan 2023/24 for consideration and approval and to present the updated Internal Audit Charter for consideration and approval.
Recommendation That the Audit Committee resolves to: 1. Approve the proposed Internal Audit Plan 2023/24 and Internal Audit Charter 2023/24
Additional documents:
Minutes: The South West Audit Partnership (SWAP) Assistant Director introduced the item. The purpose of the item was to present to the Audit Committee the Internal Audit Plan 2023/24 for consideration and approval and to present the updated Internal Audit Charter for consideration and approval. The Audit Plan was collated in consultation with Senior Management and Councillors, to provide a list of audits, utilising a risk based approach to prioritise work.
The SWAP Assistant Director explained that the roles and responsibilities and had not undergone any changes since the previous year.
The Committee asked whether there were sufficient days allocated for undertaking the audits and whether there was sufficient time. The Chief Finance Officer explained that this had been discussed with SWAP and that audit days would not be reduced. Any savings would be achieved through efficiency improvements.
Members identified Freedom of Information requests as a crucial element to audit, and declared that they hoped lead members would be involved in this. The SWAP Assistant Director explained that the review would be looking at response times, number of requests and number of complaints around the process.
Members asked whether other Audit Plans from similar Councils that SWAP worked with were used as comparators. The SWAP Assistant Director explained the process and that the Chief Finance Officer at each Council still had high level of input regarding this. The Chief Finance Officer added that using sector comparators to select topics for audit added value to the process.
RESOLVED: To Approve the proposed Internal Audit Plan 2023/24 and Internal Audit Charter 2023/24
Voting record- 6 for, 0 abstention , 1 absence
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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 1. That the Committee considers the reports at Annexes A and B and comments as necessary Additional documents:
Minutes: The Purpose of the item was to present a summary of the audit work concluded since the last meeting of the Committee. The Chair introduced the item.
Members noted the progress made on Development Management Recruitment and retention, but stated concerns over the delays in delivery of staff training. The Committee asked what would happen if there were concerns. The SWAP Assistant Director stated that if there was insufficient progress in an area, the audit team could look at these areas again, and that an update could be brought in the future.
RESOLVED: To note the reports and annexes.
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Purpose To consider and recommend the work plan to the incoming committee in July. Additional documents: Minutes: The Chair introduced the Work Plan. It was noted that under Agenda item 9, authority was delegated to the Chief Finance Officer to receive the Audit 2021/22 prior to the next meeting in order for the Committee to focus on new Audit opinion. The Chief Finance Officer stated that if there were any delays with this, then the Audit would be brought back to the committee to review.
RESOLVED: To note the work plan.
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