Agenda and minutes

There were no apologies for absence given at this meeting.

To confirm as a correct record the minutes of the Audit Committee meeting held on 23 November 2015

RESOLVED that the minutes of the Audit and Governance Committee held on the 23 November 2015 be confirmed and signed as a correct record.

The Chairman welcomed to the meeting Kate Handy from Ernst & Young (External Auditors) and David Basson as the Council’s Designated Independent Person.

To receive any declarations of interest from members in accordance with Standing Orders and the Council’s Code of Conduct.

In accordance with the Standing Orders and the Council’s Code of Conduct, Councillor P W Whittle, declared a non-pecuniary interest for minute item 7 – Annual Certification Report as he has contractual engagements with Ernst & Young through his job.

To receive any deputations of which notice has been lodged.

There were no deputations made at this meeting.

To consider the annual report by the Head of Finance and Audit on the work of the Audit and Governance Committee and the proposed work programme for 2016/17.

The Committee considered a report by the Head of Finance and Audit which summarised the operation and work of the Committee in 2015/16 and proposed the Work Programme for 2016/17.

At the invitation of the Chairman, the Head of Finance and Audit addressed the Committee and asked them to note that in Appendix A there was a change to the report, stating that the 2016/17 External Audit Plan and Fee item would also be going to the March 2017 meeting.

RESOLVED that the Committee:-

a)    subject to the inclusion of the amendment above, approve the work programme for 2016/17, set out in appendix A to the report; and

b)    requests that the Council note the content of the report.

To consider a report by the Director of Finance and Resources on the certification work carried out by the External Auditors for 2014-15.

The Committee considered a report by the Director of Finance and Resources on the annual certification work carried out by the External Auditors for 2014-15.

RESOLVED that the Committee note the information contained in the Annual Certification Report by the External Auditors for 2014-15.

To consider a report by the Director of Finance and Resources on the Treasury Management Strategy and Prudential Indicators for 2016/17.

The Committee received a report by the Director of Finance and Resources on the Treasury Management Strategy and Prudential Indicators 2016/17.

RESOLVED that the Committee note the content of the report.

To consider a report by the Head of Finance and Audit on the Internal Audit Annual Plan for 2016/17.

The Committee considered a report by the Head of Finance and Audit on the Internal Audit Annual Plan 2016/17.

Members asked for clarification on the Appendix A, page 45, with the work proposed under the title – ‘Effectiveness of Ethics related activities’. The Head of Finance and Audit confirmed to members that this title was taken from the Public Sector Internal Audit Standards and was part of a programme of work looking at the design, implementation and effectiveness of the Council’s arrangements to support ethical conduct amongst employees and member.

The Committee asked for it to be noted, that the Officers be complimented on a very informative report.

RESOLVED that the Internal Audit draft plan for 2016/17, be approved.

To consider a report by the Head of Finance and Audit on the findings arising from the latest internal audit work to be finalised and progress being made with the delivery of the internal audit plans.

The Committee received a progress report from the Head of Finance and Audit on the work completed by the Internal Audit team.

Members raised questions about the Software Control audit in Appendix Three, which was being given a ‘Limited’ assurance opinion, and asked for this to be brought to the Committee again to monitor the progress on the implementation of the agreed actions.

RESOLVED that:-

(a)  a follow up to the software control audit be brought to the Committee in a future report; and

(b)  the Committee note the progress noted in the report.