Agenda and minutes

To appoint a Vice-Chair for the 2022/23 municipal year (the Vice-Chair must not be a member of Cabinet or Overview and Scrutiny)

The Chair requested nominations for the position of Vice-Chair of the Audit Committee for the municipal year 2022/23.

It was proposed by Councillor Geoff Knight and seconded by Councillor Sally Maddocks:

“That Councillor Peter Yates be appointed Vice-Chair of the Audit Committee for the municipal year 2022/23”.

There being no further nominations, the Chair declared the proposal to be carried.

Resolved:

That Councillor Peter Yates be appointed Vice-Chair of the Audit Committee for the municipal year 2022/23

Minutes of meeting held on 20^th July 2022 (previously circulated). 

The minutes of the meeting held on 20th July 2022 were signed by the Chair as a correct record.

There were no items of urgent business.

To receive declarations by Councillors of interests in respect of items on this Agenda. 

Councillors are reminded that, in accordance with the Localism Act 2011, they are required to declare any disclosable pecuniary interests which have not already been declared in the Council’s Register of Interests. (It is a criminal offence not to declare a disclosable pecuniary interest either in the Register or at the meeting). 

Whilst not a legal requirement, in accordance with Council Procedure Rule 9 and in the interests of clarity and transparency, Councillors should declare any disclosable pecuniary interests which they have already declared in the Register, at this point in the meeting. 

In accordance with Part B Section 2 of the Code Of Conduct, Councillors are required to declare the existence and nature of any other interests as defined in paragraphs 8(1) or 9(2) of the Code of Conduct. 

There were no declarations of interest.

Report of the Internal Audit and Assurance Manager

Fiona Hill, Internal Audit Engagement manager, presented the Internal Audit Progress Report which advised members of the latest monitoring position regarding the 2021/2022 and 2022/2023 Internal Audit plan. The progress report covered the period from May 2022 to November 2022.

Members commended the Internal Auditors for the work done to date and the Audit Engagement Manager and Chief Financial Officer responded to questions with regard to the information contained on the chart provided in Appendix D (to the report) and on the status of the HR Assurance and Apprenticeships reviews.

Resolved:

That the latest monitoring position in relation to the 2021/22 and 2022/23 Internal Audit plans be noted.

Report of the Monitoring Officer and S151 Officer

This report was marked “to follow” and published on 18^th November 2022.

The Monitoring Officer introduced a report which sought members’ approval of a Local Code of Corporate Governance. This was prepared in accordance with the 7 core principles of the CIPFA/SOLACE framework Delivering Good Governance in Local Government.

The Committee then asked questions about how this Code would relate to the Council’s Complaints and Performance Management policies which were answered by the Monitoring Officer and Chief Financial Officer.

It was then proposed by Councillor Geoff Knight and Seconded by Councillor Paul Stubbins:

“That the Local Code of Corporate Governance be approved as drafted.”

This motion was carried unanimously.

Resolved:

That the Local Code of Corporate Governance be approved as drafted.

Report of the Monitoring Officer and S151 Officer

This report was marked “to follow” and published on 21^st November 2022.

The Monitoring Officer provided Members with an update on the Action Plan referred to in the Annual Governance Statement in connection with those issues identified in the AGS categorised as “Other Governance Issues.”

The Committee asked for clarification on the choice of issues covered in the report and for additional information on the issue identified concerning the use of electronic signatures. Answers were provided by the Monitoring Officer and Chief Financial Officer.

Resolved:

That the progress and steps yet to be taken on Annual Governance Statement Action Plan be noted.

Report of the Chief Executive

The Chief Finance Officer presented a report of the Chief Executive that provided an update on the authority’s progress in updating the Strategic Risk Register. 

The Strategic Risk Register (as of November 2022) was appended to the report for the Committee’s consideration.

Members then discussed the updated Risk Register and asked questions on the included Risk Map, the scope of the risks included in the report, if there were supplementary levels of reporting available for designated Action Plan Owners and how risks were re-assessed as circumstances change. These questions were answered by the Chief Financial Officer.

Resolved:

That the updated Strategic Risk Register be noted.

Report of the Chief Finance Officer

This report was marked “to follow” and was published on 18^th November 2022.

The Chief Financial Officer (CFO) presented a report to provide the Committee with an updated position regarding the conclusion of the 2019/20, 2020/21 and 2021/22 Statement of Accounts.

The CFO advised the Committee that the status of the Statement of Accounts audits remained broadly unchanged from previous updates and then provided a summary of the outstanding issues relating to each set of accounts.

The CFO also informed the Committee that at the conclusion of the Public Sector Audit Appointments (PSAA) procurement exercise, KPMG had been provisionally appointed as the Council’s external auditor for the 5-year period 2023/24 to 2027/28. Councillors were asked to note that this appointment was still provisional and formal confirmation will be provided by PSAA Ltd on or before 31^st December 2022.

Resolved:

The Committee noted:

(1)  The progress of the audit of the 2019/20, 2020/21 & 2021/22 Statement of Accounts, and;

(2)  Public Sector Audit Appointments Ltd’s provisional appointment of the Council’s external auditor for the 5-year period 2023/24 to 2027/28.

Report of the External Auditor

Report to follow.

The Chair informed Members that this item had been deferred due to the report not being submitted and invited the External Auditor, Paul Hewitson, who was virtually present at the meeting to provide a verbal update on the progress of the External Audit Plan.

The External Auditor advised the Committee that the plan was not currently in a position to be presented as it was felt that at this stage it would not be possible to provide an accurate representation of the scheme of work to be undertaken and that providing an inaccurate report would be inappropriate.

The Chair expressed concerns over the compressed timeline which must be worked to in order to meet the longstop deadline of 31^st March 2023 and asked the External Auditor about the arrangements in place to meet the deadline.

The External Auditor acknowledged the challenge of meeting the deadline and provided details of the work that was booked to conclude the ongoing issues with the closure of the outstanding accounts.

The Chair also drew attention to there being only one additional Audit Committee meeting before not only the deadline but also the end of this Council’s municipal term. In view of this the External Auditors were requested to share information on an ongoing basis with the Chair and Chief Financial Officer.