Corporate Governance, Audit and Standards Committee - Thursday, 26th May, 2022 7.30 pm - Agenda and minutes

To confirm the Minutes of the Meeting held on 28th March, 2022 (copy attached).

 

The Minutes of the Meeting held on 28th March 2022 were agreed and signed as a correct record of the proceedings.

 

The Chairman wanted to place on record his thanks to the previous Chairman of the Committee – Cllr Sue Carter – for all her work in guiding the Committee during the 2021/22 Municipal Year.

 

To consider the Audit Manager’s Report No. AUD2207 (copy attached) which sets out the Internal Audit Coverage, findings and performance for 2021/22 and presents the Audit Manager’s overall assurance opinion on the adequacy and effectiveness of the Council’s framework of governance, risk management and control (GRC) environment.  The Report also covers the self-assessment carried out against the Public Sector Internal Audit Standards (PSIAS) and the progress on the Quality and Assurance Improvement Plan (QAIP) for the year.

 

The Committee considered the Audit Manager’s Report No. AUD2207, which set out the Internal Audit coverage, findings and performance for the 2021/22 municipal year and presented the Audit Manager’s overall assurance opinion on the adequacy and effectiveness of the Council’s framework of governance, risk management and control (GRC) environment.  The Report also covered the self-assessment carried out against the Public Sector Internal Audit Standards (PSIAS) and the progress on the Quality and Assurance Improvement Plan (QAIP) for the year.

 

The Committee was advised that, in accordance with the Accounts and Audit (England) Regulations 2015, the Audit Manager was required to report on an annual basis on the overall adequacy and effectiveness of the Council’s framework of GRC.   Appendix A to the Report set out Annual Report and Audit Opinion.

 

It was noted that the Audit Manager was also required to carry out a self-assessment on the Internal Audit activities conformance with the PSIAS and report on this to the Committee and this information was set out in Appendix 2 to the Annual Report and Audit Opinion.

 

The Report set out details of the areas of assurance obtained in order to form the Audit Opinion.  In assessing the level of assurance to be given for 2021/22 the opinion was based on:

 

·                written reports on all Internal Audit work completed during the course of the year (assurance and consultancy);

 

·                results of any follow up exercises undertaken in respect of previous years’ Internal Audit work;

 

·                the results of work of other review bodies where appropriate (eg Public Sector Network certification);

 

·                the quality and performance of the Internal Audit service and the extent of compliance with the PSIAS;

 

·                participation on the Corporate Governance Group; and

 

·                mitigations in place to minimise the risks identified within the Corporate Risk Register.

 

In the opinion of the Internal Auditor, sufficient assurance work had been completed within the year to enable an overall Audit Opinion of ‘reasonable’ to be provided on the Council’s GRC framework.   Where weaknesses had been identified through Internal Audit review, the Internal Auditor had worked with management to agree appropriate corrective actions and a timescale for improvement.

 

The Report identified the following reasons key areas of non-compliance for the PSIAS:

 

·         An external assessment carried out on the Audit activity – This was due to have been carried out every five years.  Previously, this had not been done on the basis of cost/benefit due to the size of the function.  However, this would be reviewed in 2022/23.

 

·         Structure of Internal Audit function – The position of Internal Audit in the Council needed to be reviewed to assist with the improvement of its effectiveness in assisting senior management with the GRC framework.  A strategy paper had been produced on the subject.

 

·         Up-to-date Audit policies and procedures – These had not been updated in 2020/21 due to other higher priority work and Covid-19.  These would be reviewed in 2022/23.

 

·         Regular meetings with External Audit – Regular meetings had not been carried out with External Audit.  This would be  ...  view the full minutes text for item 3.

To receive the Audit Manager’s Report No. AUD2209 (copy attached) which provides an overview of the work carried out by Internal Audit in Q3 and Q4 of 2021/22 to date.  The Report also provides an update on progress towards completing the Audit Plan for 2021/22, a schedule of work expected to be delivered in Q1 2022/23 and an update on the outstanding audit issues from Internal Audit reports covering 2019/20 and 2020/21 focusing on the high-risk issues.

 

The Committee received the Audit Manager’s Report No. AUD2209 which set out: an overview of the work carried out by Internal Audit in Quarters 3 and 4 2021/22 to date; an update on progress towards completing the Audit Plan for 2021/22; a schedule of work expected to be delivered in Quarter 1 2022/23; and, an update on the outstanding audit issues from Internal Audit reports covering 2019/20 and 2020/21, focusing on the high-risk issues. 

 

During discussion, the Committee requested that the work that had been undertaken in improving Audit reporting to the Committee should be noted.   Clarification was also sought on some long outstanding Audit issues.

 

RESOLVED:  That the Audit Manager’s Report No. AUD2209 be noted.

 

(1)      Outside Bodies

 

To consider the appointment of representatives to outside bodies.  A list of those bodies on which the Council is represented, which includes details of proposed nominations for 2022/23, is attached.

 

(2)      Appointments and Appeals Panels

 

To confirm that the Head of Democracy and Community is authorised to make appointments to the Appointments and Appeals Panels in accordance with the membership criteria set out in the Officer Employment Procedure Rules in the Constitution.

 

(3)      Licensing Sub-Committee

 

To confirm the Members of the Licensing Sub-Committee for the 2022/23 Municipal Year on the basis of five Members (Proposed: 3 Con: 2 representatives of other groups).

 

(4)      Licensing Sub-Committee (Alcohol and Entertainments)

 

To confirm that the Head of Democracy and Community is authorised to make appointments from the membership of the Corporate Governance, Audit and Standards Committee in accordance with the procedure agreed by the Committee at its meeting on 21st May, 2009 and detailed in the Licensing Sub-Committee (Alcohol and Entertainments) Hearings Protocol and Procedure.

 

(5)      Licensing Sub-Committee (Taxis)

 

To confirm that the Head of Democracy and Community is authorised to make appointments from the membership of the Corporate Governance, Audit and Standards Committee in accordance with the procedure agreed by the Committee at its meeting on 27th June 2021 and detailed in the Licensing Sub-Committee (Taxis) Hearings Protocol and Procedure.

 

(6)      Review of Mayoral Selection Criteria –

 

To nominate Members to support work to review the Mayoral Selection Criteria which is planned to take place during 2022/23.

 

(7)      Constitution Working Group –

 

To appoint a cross-party Constitution Working Group for 2022/23. The appointments to be made on the basis of six Members including two Cabinet Members, the Chairman of the Corporate Governance, Audit and Standards Committee, and representatives of other groups.

 

 

(1)         Outside Bodies –

 

RESOLVED:  That the appointment of representatives to outside bodies for the 2022/23 Municipal Year, as set out in the attached Appendix, be approved.

 

(2)         Appointments and Appeals Panels –

 

RESOLVED: That the Head of Democracy and Community be authorised to make appointments to the Appointments and Appeals Panels in accordance with the membership criteria set out in the Officer Employment Procedure Rules in the Constitution.

 

(3)         Licensing Sub-Committee –

 

RESOLVED: That the following Members be appointed to serve on the Licensing Sub-Committee for the 2022/23 Municipal Year (three Conservative representatives; two Labour representatives):

 

Conservative Group:  Cllrs P.J. Cullum, S. Trussler and Jacqui Vosper

 

Labour Group: Cllrs Keith Dibble and Christine Guinness.

 

(4)         Licensing Sub-Committee (Alcohol and Entertainments) –

 

RESOLVED: That the Head of Democracy and Community be authorised to make appointments from the membership of the Corporate Governance, Audit and Standards Committee in accordance with the procedure agreed by the Committee at its meeting on 21st May 2009 and detailed in the Licensing Sub-Committee (Alcohol and Entertainments) Hearings Protocol and Procedure.

 

(5)         Licensing Sub-Committee (Taxis) –

 

RESOLVED:  That the Head of Democracy and Community be authorised to make appointments from the membership of the Corporate Governance, Audit and Standards Committee, in accordance with the procedure agreed by the Committee at its meeting on 27th June 2021 and detailed in the Licensing Sub-Committee (Taxis) Hearings Protocol and Procedure.

 

(6)         Review of Mayoral Selection Criteria –

 

RESOLVED:  That the following Members be appointed to support work to review the Mayoral Selection Criteria, planned to take place during 2022/23:

 

Cllr M.S. Choudhary

Cllr P.J. Cullum

 

Cllr A. Gani

Cllr Christine Guinness

Cllr Jacqui Vosper

 

(7)         Constitution Working Group –

 

RESOLVED: That the following Members be appointed to serve on the Constitution Working Group for the 2022/23 Municipal Year (six Members):

 

·                  Cabinet Member (Cllr Sue Carter)

·                  the Chairman of the Corporate Governance, Audit and Standards Committee (Cllr P.J. Cullum)

·                  two representatives of the Conservative Group (Cllrs Mara Makunura (in place of a 2nd Cabinet Member representative) and S. Trussler

·                  two representatives of Labour Group (Cllrs Christine Guinness and Sarah Spall).