Agenda and minutes

An apology of absence was received from Councillor Mrs M Brady.

To confirm as a correct record the minutes of the Audit and Governance Committee meeting held on 13 March 2016 and of the Audit and Governance Standards Sub-Committee held on the 13 April 2016.

RESOLVED that:-

(a)  the minutes of the Audit and Governance Committee held on the 14 March 2016 be confirmed and signed as a correct record; and

(b)  the minutes from the Audit and Governance Standards Sub-Committee held on the 13 April 2016 be received.

There were no Chairman’s announcements made at this meeting.

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 S D Martin, declared a non-pecuniary interest for minute item 8 – External Auditors Audit Plan 2015/16 and fee 2016/17 as he works alongside Ernst and Young through his job.

To receive any deputations of which notice has been lodged.

There were no deputations made at this meeting.

To consider a report from the Director of Operations on a revised Counter Fraud Sanctions and Redress Policy.

The Committee considered a report by the Director of Finance and Resources on revisions that have been made to the Councils Fraud & Corruption Sanctions and Redress Policy & Anti-Fraud Policy.

The Head of Finance and Audit addressed the Committee to inform them that the recommendation in the report is incorrect and should read;

That the Committee:-

(a)  approve the revised Fraud and Corruption Sanctions and Redress Policy as set out in Appendix A of the report; and

(b)  recommend to Council the adoption of the revised Anti-Fraud and Corruption Policy.

RESOLVED that the Committee:-

(a)  approve the revised Fraud and Corruption Sanctions and Redress Policy as set out in Appendix A of the report; and

(b)  recommend to Council the adoption of the revised Anti-Fraud and Corruption Policy.

To receive a verbal report from the Head of Finance & Audit on the Audit and Governance Committee’s Terms of Reference as set out in the Councils constitution.

The Committee received a verbal report from the Head of Finance and Audit on the Audit and Governance Committees Terms of Reference and an overview of the Committee’s responsibilities throughout the municipal year.

RESOLVED that the Committee note the verbal report.

To consider a report by the Director of Finance and Resources on the External Auditors Annual Plan and Fee.

Councillor S D Martin, declared a non-pecuniary interest as he works alongside Ernst and Young through his job.

The Committee considered a report by the Director of Finance and Resources on the External Auditors Audit Plan 2015/16 and Fee 2016/17.

RESOLVED that the Committee approve:-

(a)  the External Auditors Audit Plan 2015/16, as set out in Appendix A of the report; and

(b)  the External Auditors proposed fees, as set out in Appendix B of the report.

To consider a report by the Head of Finance and Audit on the Counter Fraud work carried out in the last 6 months.

The Committee considered a progress report by the Head of Finance and Audit on Counter Fraud arrangements.

RESOLVED that the Committee;

a)    note the content of the report; and

b)    approve the recommendation that the report be changed to an annual report.

To consider a report by the Head of Finance and Audit on the Annual Internal Audit Opinion.

The Committee considered a report by the Head of Finance and Audit containing the Head of Audit’s Annual Opinion for 2015/16.

There was some discussion on the measure concerning the number of final reports finalised at the time of the annual opinion, as in Table 3, page 76. The Head of Finance and Audit confirmed that this is something that they are working on to provide more consistency.

RESOLVED that the Committee note the content of the report.

To consider a report by the Head of Finance and Audit on the 2015/16 Annual Governance Statement.

The Committee received a report by the Director of Finance and Resources on the Annual Governance Statement for 2015/16.

RESOLVED that the Annual Governance Statement 2015/16, as set out in Appendix C of the report, be approved.

To consider a report by the Head of Finance and Audit on the internal audit work completed in the last quarter.

The Committee received a progress report by the Head of Finance and Audit which gave an update on the work of the internal audit team.

The Head of Finance and Audit also provided a brief presentation on results of the Ethics Audit work in 2015/16.

RESOLVED that the Committee note the progress and findings that have arisen from the Internal Audit work.

To consider a report by the Head of Finance and Audit on the Work Programme and Training Plan for the Audit and Governance Committee.

The Committee received a report from the Head of Finance and Audit on the Audit and Governance Committee Work Programme.

RESOLVED that the Audit and Governance Committee Work Programme, be approved.