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Agenda and draft minutes

Audit and Governance Committee - Tuesday, 23rd July, 2024 4.00 pm

Venue: the Council Chamber - Council Offices, Trinity Road, Cirencester, GL7 1PX. View directions

Contact: Democratic Services 

Media

Items
No. Item

274.

Apologies

To receive any apologies for absence.

 

The quorum for the Audit and Governance Committee is 3 members.

 

Additional documents:

Minutes:

Apologies were received from Councillors Michael Vann and Chris Twells, and John Chessire, an independent member of the Audit and Governance Committee.

 

The Chair welcomed Adam Marshall from Bishop Fleming.

275.

Substitute Members

To note details of any substitution arrangements in place for the meeting.

Additional documents:

Minutes:

Councillor Ian Watson was a substitute for Councillor Vann

276.

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.

277.

Minutes pdf icon PDF 85 KB

To confirm the minutes of the meeting of the Committee held on 25 April 2024.

Additional documents:

Minutes:

The Minutes from the meeting held on 25 April were discussed.

 

It was stated that on 272 “counter-fraud” should not be hyphenated, reading “counter fraud”.

 

RESOLVED: That the Audit and Governance Committee APPROVE the minutes of the meeting held on 25 April.

 

Voting record

For 2, Against, 0, Abstentions 3, Absent/Did not vote 3

 

 

278.

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.

279.

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.

280.

External Audit Plan 2023/24 pdf icon PDF 2 MB

Purpose

To receive the 2023/24 Audit Plan from Bishop Fleming, the Council’s external auditors.

 

Recommendation

That Audit and Governance Committee resolves to:

  1. Consider and note the Bishop Fleming Audit Plan for 2023/24

Additional documents:

Minutes:

Adam Marshall from Bishop Fleming introduced the item, the purpose of the item was for the Audit and Governance Committee to receive the 2023/24 Audit Plan from Bishop Fleming, the Council’s external auditors.

 

Councillor Len Wilkins arrived at 16:09, and apologised to the Chair for his late arrival to the meeting.

 

The external auditor responded to members’ questions as follows;

  • Bishop Flemming were new to the sector, but had recruited people who were familiar with Local Government to aid their expansion. Adam Marshall, the senior Audit Manager had experience in the public sector in Wales, and Alex Walling, the Public Sector Audit Director had extensive experience with Local Authorities.
  • Audit Fees were set by Public Sector Audit Appointments Limited (PSSA, so the Council had little impact on it.
  • The latest set of accounts for 2023/24 were due to be approved in October 2024, and Bishop Fleming were on track to achieve this.
  • The Deputy Chief Executive would be in communication with Bishop Fleming to ensure that members had sufficient time to review the reports.

 

RESOLVED: That the Audit and Governance Committee NOTED the report.

281.

Draft Annual Governance Statement pdf icon PDF 78 KB

Purpose

This report presents the Audit and Governance Committee with a draft Annual Governance Action plan for 24/25

 

Recommendations

That the Audit and Governance Committee resolves to:

1.            Approve the Annual Governance Action Plan for 24/25

2.            Note associated progress updates

Additional documents:

Minutes:

The purpose of the report was to present the Audit and Governance Committee with a draft Annual Governance Action plan for 2024/25.

 

The Deputy Chief Executive introduced the item, explaining hat the action plan had been prepared on the basis of the work undertaken to review compliance with key principles.

 

In discussing the report, Members raised the following points:

  • Members welcomed the work to improve the Freedom of Information processes as part of the recommendations from the Internal Audit Team.
  • Members asked how governance risks associated with the Publica Review would be captured. The Chief Executive explained that the Council would be inheriting the risks, and that there would be work undertaken with the internal audit team in order to ensure these were mitigated. In terms of financial reporting, the Deputy Chief Executive was working with the Interim Managing Director of Publica to ensure that reporting structures were in place ahead of the transition. 

 

RESOLVED: That the Audit and Governance Committee APPROVED the Annual Governance Statement. 

 

Voting record

For  5, Against 0, Abstain 0, Absent/Did not vote 2

282.

Internal Audit Annual Opinion pdf icon PDF 217 KB

Summary/Purpose      

To present a summary of the work undertaken by Internal Audit during 2023/24 and to give an overall opinion on levels of assurance resulting from this work.

 

Recommendation

That the Audit and Governance Committee resolves to:

1.    Consider the report and comments as necessary

Additional documents:

Minutes:

The purpose of the report was to present a summary of the work undertaken by Internal Audit during 2023/24 and to give an overall opinion on levels of assurance resulting from this work.

 

The Assistant Director for SWAP introduced the item Director explaining that the overall score had not changed from the previous year, remaining ‘low reasonable’ due to risks found around property and estates, Taxi Licensing safeguarding and Climate Change.

 

Members discussed the report, raising the following points,

  • There were concerns raised in the report  over record keeping for licensing taxis, this was important to get right  due to the Council’s safeguarding obligations. The Assistant Director for SWAP stated that follow up work would be undertaken with the service area.
  • It was important to understand why planning applications were returned or withdrawn. The Chief Executive stated that this information could be provided but that a more useful metric for the Committee may be the timescales involved with validating applications.
  • A new Climate Change & Carbon Reduction Lead had been appointed since the audit in the report had been undertaken and work was being done to address the issues raised by the audit.

 

The SWAP Assistant Director in summary stated more information would be provided on the following;

  • The applications that were tested as part of the Taxi Licensing Audit.
  • The statistics on response rates to Freedom of Information Requests.
  • The reasons why 56 planning application were applications withdrawn or returned applications.
  • Further information on the instances when Purchase Orders weren’t utilised by service areas.

 

RESOLVED: That the Audit and Governance Committee NOTED the report

283.

Treasury Management Outturn pdf icon PDF 316 KB

Purpose          

To receive and discuss details of the Council’s Treasury management performance for the period 01 April to 31 March 2024.

 

Recommendation      

That the Audit and Governance Committee resolves to:

1.            Consider the Council’s Treasury Management performance for the period 1 April 2023 to 31 March 2024.

2.            Agree any comments to be passed to full Council when considering this item.

 

Additional documents:

Minutes:

The purpose of the item was to receive and discuss details of the Council’s Treasury management performance for the period 01 April 2023 to 31 March 2024.

 

The Deputy Chief Executive (Chief Finance Officer) introduced the report. The report set out the summary position, which was that the Council invested its cash balances with a net surplus of £0.967m against the original budget set in February 2023 of £0.719m.

 

Members discussed the report, raising various questions which officers provided responses to;

  • The cash plus fund was rolled into investments for the following year.
  • The Council was taking ongoing advice as to investment risk from Arlingclose as part of their regular financial reporting.
  • The difference between the actual and balance on page 68 should read 0.023 instead of 0.03, this would be updated by the officers.

 

RESOLVED: That the Audit and Governance Committee NOTED the report.

 

284.

Draft Statement of Accounts pdf icon PDF 123 KB

To follow

 

Purpose

The Statement of Accounts for 2023/24  shows the financial position of the Council as of 31 March 2024 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 presents to the Committee for consideration the published (unaudited) draft Statement of Accounts for the year ended 31 March 2024.

 

Recommendations

That the Audit and Governance Committee Resolves to:

1.                Note the draft unaudited Statement of Accounts 2023/24 (as attached at Annex A).

2.                Note the highlights from the Statement of Accounts 2022/23 as set out within the   report.

 

 

 

Additional documents:

Minutes:

The purpose of the item was to consider the draft (summary) Statement of Accounts for the year ended 31 March 2024.

 

The Statement of Accounts for 2023/24 showed the financial position of the Council as of 31 March 2024 as well as the performance during the year. Under the Council’s Constitution, the Audit and Governance Committee was charged with the responsibility of the approval of the accounts.

 

The Chief Accountant introduced the report. They apologised for the lateness of the papers and stated that due to this, only a summary was provided. Training would be provided to Members in September on the Statement of Accounts.

 

Members discussed the report presented, raising the following points:

  • The report should read ‘two independent councillors’ on page 14.
  • The pensions liability and asset situation led to actuaries re-evaluating assets. The external auditor explained that they were likely to recommend that the councils seeks comparative information from actuaries. Members suggested that a narrative on this be included within the final Statement of Accounts.

 

RESOLVED: To NOTE the report

285.

Annual Standards Update pdf icon PDF 114 KB

Purpose          

To present the Audit and Governance Committee with and update on Code of Conduct Complaints and arrangements for dealing with these.

 

Recommendations

That the Audit and Governance Committee resolves to:

1.    Note the update for the financial years 2022 – 2023 and 2023 - 2024

2.    Recommend to full Council to approve the updated arrangements for dealing with code of conduct complaints;

3.    Recommend to full Council to approve the procedure for the Standards Hearing Sub-Committee   and to delegate authority to the Director of Governance & Development to make minor amendments to the procedure.

Additional documents:

Minutes:

T

 

he Director of Governance and Development introduced the report, which was originally due to be presented to the Committee in September as an annual update. Due to the item being deferred, the update provided information for two years. The Director of Governance and Development explained that the report also asked the Committee to approve changes to the Arrangements for Dealing with Code of Conduct Complaints and a procedure for the Standards Hearing Sub-Committee.

 

Members discussed the report, and the following points were raised:

  • The Director of Governance and Development advised that due to confidentiality, the Committee should refrain from discussing individual cases in detail.
  • In response to a query about confidentiality, it was noted that  complainants could remain anonymous in exceptional circumstances, such as being afraid of physical harm. However, in the interest of natural justice these instances were rare.

Members welcomed the updated arrangements for dealing with standards complaints, which included more robust wording around complaints being made in writing. Members noted the need for training around standards hearings was recognised, but the Director of Governance and Development stated that it would be best to deliver this immediately prior to a hearing for the ease of those serving on the Sub-Committee.

 

RESOLVED: That the Audit and Governance Committee:

  1. NOTED the update for the financial years 2022 – 2023 and 2023 - 2024
  2. AGREED TO RECOMMEND TO FULL COUNCIL to approve the updated arrangements for dealing with code of conduct complaints;
  3. AGREED TO RECOMMEND TO FULL COUNCIL to approve the procedure for the Standards Hearing Sub-Committee   and to delegate authority to the Director of Governance & Development to make minor amendments to the procedure.

 

Voting Record

For 5, Against 0, Absent/Did not vote 2

286.

Work Plan pdf icon PDF 138 KB

For the Committee to note and review its work plan.

Additional documents:

Minutes:

The purpose of this item was for the Committee to review the Work Plan for 2024/25.

 

The Deputy Chief Executive explained that the Statement of Accounts would be included in November’s agenda, but that they hoped to have it to the Committee for October instead.

 

RESOLVED: That the Audit and Governance Committee NOTED the work plan

 

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