Agenda and minutes

To be notified of the appointment of any Substitute Members at the meeting.

In accordance with the Council’s Constitution the following Substitute Member was reported:

Councillor T Mulvenna for Councillor J Montague

You are invited to declare any registerable and/or non-registerable interests in matters appearing on the agenda, and the nature of that interest.

You are also invited to disclose any dispensations that have been granted to you in relation to any matters appearing on the agenda.

There were no declarations of interest reported.

To confirm the minutes of the meeting held on 27 March 2024.

Resolved that the minutes of the meeting held on 27 March 2024 be confirmed as a correct record and be signed by the Chair.

To give consideration to a report which provides and update on the review of the Authority’s arrangements for the governance of its affairs including the management of risks and systems for internal control.

Consideration was given to a report which advised the Committee of the outcome of the review of the Authority’s system of internal control. It was explained that under the Accounts and Audit Regulations 2015 the Authority was required to carry out a review of the effectiveness of its internal controls and produce an Annual Governance Statement (AGS) at least once each year.

The Annual Governance Statement had been compiled in accordance with the governance framework produced by the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Society of Local Authority Chief Executives (SOLACE).

The Chief Executive, Assistant Chief Executive and each of the Directors of Service had been involved in the production of the AGS and the key documents/functions that had been reviewed in the preparation of the AGS had been set out in the appendices to the document.

Resolved that (1) the outcome of the review of the Authority’s systems of internal control be noted; (2) the draft Annual Governance Statement be approved to accompany the 2023/24 Statement of Accounts; and (3) the assurances provided and the actions proposed in the Annual Governance Statement relating to any governance issues that had been identified be noted.

To give consideration to a report which provides an update on the closure of the 2023/24 Accounts.

Consideration was given to a report which set out the current position in relation to the closure of the 2023/24 accounts. It was explained that the Chief Finance Officer was required to produce a draft set of accounts by the end of May 2024 and these would be audited and published by the end of September 2024.  It was noted that there had been significant sector-wide delays in relation to the publication of Audited Accounts.  In February 2024 the Government had consulted on proposals to address the backlog, reset the process and amend the deadlines.  It was explained that the outcome of the consultation exercise had not yet been received.

It was explained that the Authority continued to work towards having a draft set of accounts available by the 31 May 2024 deadline.

Resolved that the work outlined in respect of the closure of the 2023/24 accounts be noted

To give consideration to a report which provides an update on the arrangements in place to undertake the 2023/24 Audit.

Consideration was given to a report which provided an update on the plans by the External Auditors to audit the Authority’s accounts in relation to the 2023/24 financial year. 

It was explained that the 2023/24 Audit had not yet commenced due to the previous year’s accounts having not yet been completed.  Discussions had been taking place in relation to the closure of the accounts and the way forward.  Reference was made to the possibility of a backstop process and the auditors awaiting national guidance on how to proceed.  It was explained that depending on the above the Auditor may have to issue a qualified opinion on the accounts.  The Committee was advised that no governance issues had been identified and the Authority had never had a qualified opinion on its accounts.  It was also explained that there were many local authorities in the same position.

The report also contained an update from Mazars on the Public Sector Audit Appointments audit services feedback survey together with a copy of the public sector insights and details of recent national publications in relation to public sector finance.  

Resolved that the update be noted 

The Committee will be requested to pass the following resolution:

Resolved that under Section 100A of the Local Government Act 1972 (as amended)and having applied a public interest test as defined in Part 2 of Schedule 12A of the Act, the press and public be excluded from the meeting for the following items of business on the grounds that they involve the likely disclosure of exempt information as defined in Paragraphs 1, 3 and 7 of Part 1 of Schedule 12A to the Act

Resolved that under Section 100A of the Local Government Act 1972 (as amended) and having applied a public interest test as defined in Part 2 of Schedule 12A of the Act the press and public be excluded from the meeting for the following items of business on the grounds that they involve the likely disclosure of exempt information as defined in Paragraphs 1, 3 and 7 of Part 1 of Schedule 12A to the Act.

To give consideration to a report which provides an update on the corporate risks faced by the Authority and the management of those risks.

Consideration was given to a report which provided an update on the latest position in relation to the Authority’s corporate risks which had been reported to Cabinet on the 20 May 2024. The report provided detailed information on each of the corporate risks including the cause of the risk, the consequences for the Authority if the risk materialised, the existing and new controls in place to address the risks and an assessment of their likelihood and potential impact.

Members sought clarification on several elements of the risk register which were responded to by officers.

Resolved that (1) the report be noted; and

(2) the risk owner of the Children’s Social Care risk be invited to attend a future meeting.

To give consideration to a report which provides an update on the Counter Fraud work undertaken up to 31 March 2024

Consideration was given to a report which provided an update on the Counter Fraud work undertaken between 1 April 2023 and 31 March 2024. The report also outlined the workstreams and opportunities that had been identified for future works in relation to Counter Fraud.

Resolved that the Counter Fraud performance and the savings generated be noted.

To give consideration to a report which provides an update on the internal audit activity and performance against the 2023/24 internal audit plan. 

The report also details the outcomes of the internal audit activities completed between November 2023 and May 2024.

Consideration was given to a report which provided an update on Internal Audit activity and performance in in relation to the 2023/24 Internal Audit Plan.  The report also provided an update on the outcomes of the service’s activity which had been completed between November 2023 and May 2024.

Resolved that the report be noted 

To give consideration to a report which provides the Chief Internal Auditor’s annual opinion on the overall adequacy and effectiveness of the Authority’s framework of Governance, Risk Management and Control.

Consideration was given to a report which set out the Chief Internal Auditor’s annual opinion that the overall adequacy and effectiveness of the Authority’s framework of governance, risk management and control was satisfactory.  Details of the work carried out to support the opinion was also set out.

Resolved that the Chief Internal Auditor’s opinion on the overall adequacy and effectiveness of the framework of governance, risk management and control be noted.