Venue: Council Offices, Farnborough
Contact: Committee Administrator, Kathy Flatt Tel. (01252 398829) or email kathy.flatt@rushmoor.gov.uk
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To confirm the Minutes of the Meeting held on 27th March, 2016 (copy attached). Minutes: The Minutes of the Meeting held on 27th March,
2017 were approved and signed by the Chairman.
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INTERNAL AUDIT - PUBLIC SECTOR INTERNAL AUDITING STANDARDS PDF 371 KB To consider the Audit Manager’s Report No. AUD1703 (copy attached), which explains the legislative requirements and best practice guidance for reporting on the adequacy and effectiveness of the Council’s framework of governance, risk management and control environment and presents the Audit Manager’s opinion on the level of assurance. The Committee is also asked to endorse the Quality and Assurance Improvement Plan. Minutes: The Committee considered the Audit Manager’s Report No.
AUD1701, which described the results of a self-assessment carried out by the
Audit Manager against the Public Sector Internal Auditing Standards (PSIAS) and
set out a plan to address or minimise any non-compliance against the new
standards. The Committee was advised that the
PSIAS superseded the CIPFA Code of Practice for Internal Audit. There were eleven overall standards
which were broken down into 336 fundamental principles against which to
achieve compliance. The Accounts and
Audit (England) Regulations 2015 stated that the standards should
be taken into account when evaluating the effectiveness of the Council’s
risk management control and governance processes. Following a self-assessment exercise to
highlight areas of compliance, partial compliance and non-compliance within the
Council, it was noted that full non-compliance was
only applicable to 16 out of the 336 fundamental principles. 278 fundamental
principles were fully compliant and partial compliance had been achieved for
30. The Report set out a summary of the
results, a copy of the full self-assessment, together with areas of
non-compliance and details of work required to be compliant. The Council was required to demonstrate to
external audit that work was underway to reduce the amount of partial or
non-compliance each financial year until compliance was
achieved. It was noted that regulations
stated that, as part of the evaluation of the effectiveness of the Council’s
risk management, control and governance processes the standards should be taken
into account. The Council’s external
auditors, Ernst & Young, had indicated that they would consider compliance
towards the standards in their consideration of the Council’s overall control
environment. A Quality Assurance
Improvement Plan (QAIP) would be developed to show the
work that would be undertaken over the following financial year towards
compliance with the standards. In
subsequent years, the QAIP would be updated to show
the work that would be carried out until compliance was achieved. This would be submitted
to the Committee and the Directors’ Management Board. The Committee was also advised that work was being carried out with the Council’s Systems Thinking
team to review the way in which internal audit carried out its work. RESOLVED: That the Quality and Assurance Improvement
Plan, as set out in the Audit Manager’s Report No. AUD1701, be endorsed. |
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INTERNAL AUDIT - AUDIT OPINION PDF 376 KB To consider the Audit Manager’s Report No. AUD1701 (copy attached), which describes the results of a self-assessment carried out by the Audit Manager against the Public Sector Internal Auditing Standards (PSIAS) and sets out a plan to address or minimise any non-compliance. Additional documents: Minutes: The Committee considered the Audit Manager’s Report No. AUD1703 which explained the legislative requirements and
best practice guidance for reporting on the adequacy and effectiveness of the
Council’s framework of governance, risk management and control environment and
set out the Audit Manager’s opinion on the level of assurance. The Report advised that, in accordance
with the requirements of the Public Sector Internal Audit Standards (PSIAS),
the Audit Manager was required to report on an annual basis on the overall
adequacy and effectiveness of the Council’s framework of governance, risk
management and control, including the result of the PSIAS self-assessment and
the Quality Assurance Improvement Plan for the internal audit service for
2017/18. The Committee was informed of the audit work for 2016/17,
the audit plan for which had been communicated to the Committee in June, 2016. The Report set out an assurance opinion on the adequacy of
the system of internal control on each of the audit assignments completed in
2016/17. It was noted
that there were five categories of assurance that could be given and details of
these were set out in the Report. In
assessing the level of assurance to be given for
2016/17 in respect of previous audit work, the opinion was based on: all audits undertaken during 2016/17; the
results of any follow-up action carried out in 2016/17 in respect of previous
audit work; and, any significant recommendations not accepted by management and
any potential consequences. The opinion
of the Audit Manager was that, using the information outlined in the report,
her professional opinion was that substantial assurance on the effectiveness of
the Council’s risk management, control and governance for 2016/17 could be given. The
category of assurance of ‘substantial’ meant that key controls designed to
achieve the system/function/process objectives were in place and that there
were opportunities to enhance/strengthen these controls. The Report gave details of the PSIAS and it was noted that the Quality Assurance and Improvement Plan
would look to address some of the non-compliance and partial compliance over
the following financial year, taking into account the resources available. In respect of the Quality Assurance and Improvement Plan (QAIP), the Committee noted that the Hampshire Audit Managers’ Group was carrying out an external assessment as a peer review exercise, the scope of which would be discussed and agreed with the Chief Finance Officer, with the results to be reported to the Committee. Members were advised that the QAIP would be reported annually to the Committee alongside the Audit Opinion in order to inform Members of progress against compliance with standards and the level of assurance on the adequacy and effectiveness of the Council’s control environment. The Audit Opinion report structure would be reviewed to ensure the inclusion of all relevant areas of the PSIAS. The Committee was also advised that changes to the Audit Plan would be communicated to senior managers and the Committee for review and approval. Future Audit Plans would detail the approach to using other sources of assurance, such ... view the full minutes text for item 3. |
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ACCOUNTING POLICIES AND RELATED MATTERS FOR THE YEAR 2016-17 PDF 205 KB To consider the Head of Financial Services’ Report No. FIN1720 (copy attached), which reviews the proposed accounting policies to be applied for the closure of the 2016/17 accounts. Minutes: The Committee considered the Head of Financial Services’
Report No. FIN1720 which reviewed the proposed accounting
policies to be applied for the closure of the 2016/17 accounts. The accounts would be prepared in line with
CIPFA’s Code of Practice on Local Authority Accounting in the UK 2016/17. The Report also advised Members of the
nature of updated disclosures required, reviewed the internal level of
materiality and provided information about a prior period adjustment to be
contained in the 2016/17 statement of accounts.
RESOLVED: That (i)
approval be given to
the adoption of the accounting policies,
including the amendment disclosed in the Head of Financial Services’
Report No. FIN1720 for the closure of the 2016/17 accounts; and (ii)
the updated
disclosures, internal level of materiality and information relating to a prior
period adjustment to be made in the statement of accounts for 2016/17 be noted. |
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(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 2017/18,
is attached. (2) Appointments and Appeals Panel – To confirm the Members of the Appointments and Appeals
Panels for the 2017/18 Municipal Year on the basis of four Members (1 Con: 1
Lab: 1 UKIP and a representative of the Cabinet, which would normally be the
Cabinet Member for Corporate Services). (3) Elections Group – To confirm the Members of the Elections
Group for the 2017/18 Municipal Year. Previously, the Group consisted of
the Cabinet Member with responsibility for electoral services (Concessions and
Community Support), the Chairman of the Licensing and General Purposes
Committee, the Chairman of the Borough Services Policy and Review Panel and
representatives of the other Groups. The Elections Group has
been established jointly by the Borough Services Policy and Review Panel and
this Committee. (4) Licensing
Sub-Committee – To confirm the Members of the Licensing Sub-Committee for
the 2017/18 Municipal Year on the basis of five
Members (3 Con: 2 Lab). (5) Licensing Sub-Committee (Alcohol and
Entertainments) – To confirm that the Head of Democratic and Customer Services
is authorised to make appointments from the membership of the Licensing and
General Purposes 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. (6) Local Plan Members Group – To confirm the Members of the Local Plan Members Group for
the 2017/18 Municipal Year on the basis of eight Members including the Leader
of the Council, the Cabinet Member for Environment and Service Delivery, the
Chairman of the Development Management Committee and five Members (2 Con: 2
Lab: 1 UKIP). Minutes: (1) Outside Bodies
– RESOLVED: That the appointment of representatives to outside bodies for the 2017/18 Municipal Year, as set out in Appendix 1 (set out below), be approved. (2) Appointments and Appeals Panel
– RESOLVED: That the following Members be appointed to serve on the Appointments and Appeals Panel for the 2017/18 Municipal Year (1 Conservative: 1 Labour: 1 UKIP and a representative of the Cabinet):
(3) Elections Group
– RESOLVED: That the following Members be appointed to serve on the Elections Group for the 2017/18 Municipal Year:
(4) Licensing Sub-Committee
– RESOLVED: That the following Members be appointed to serve on the Licensing Sub-Committee for the 2017/18 Municipal Year (3 Conservative: 2 Labour):
(5)
Licensing
Sub-Committee (Alcohol and Entertainments) – RESOLVED: That: (i) the Licensing Sub-Committee (Alcohol and Entertainments) be re-established until the first meeting of the Licensing and General Purposes Committee of the 2017/18 Municipal Year, comprising any three trained members of the Licensing and General Purposes Committee; and (ii) the Head of Democratic and Customer Services be authorised to make appointments to the Licensing Sub-Committee (Alcohol and Entertainments) in accordance with the provisions agreed by the Committee at its meeting on 21st May, 2009.
(6) Local
Plan Members Group – RESOLVED: That the following Members be appointed to serve on the Local Plan Members Group for the Municipal Year 2017/18 on the basis of eight Members (5 Conservative: 2 Labour: 1 UKIP):
APPENDIXLICENSING AND GENERAL PURPOSES COMMITTEE 25TH MAY 2017REPRESENTATION ON OUTSIDE BODIES 2017/18
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