Agenda item

The Council noted a report of the Chair of the Audit Committee which informed the Council of the work of the Audit Committee during the period September 2022 to August 2023 and how the Committee continued to provide good governance across the Council (for copy see file of Minutes).

Councillor A Watson, Chair of the Audit Committee provided an update on the work of the Committee during the period outlined in the report.

Through careful consideration and challenge of a wide range of officer reports presented, the Audit Committee had fulfilled its role in gaining assurances as to the adequacy and effectiveness of the Council’s governance, risk management framework and internal control environment.

The report set out details of the various meetings that had been held over the last twelve months and the issues that had been considered. There were three key areas of the Committee’s work during the period that Councillor Watson drew attention to:

The first area related to the work of Internal Audit.  The Audit Committee continued to promote and champion the work of Internal Audit across the organisation.  As such, the Committee agreed the Internal Audit Strategy, Charter and an internal audit plan proposed by the Chief Internal Auditor and Corporate Fraud Manager, Tracy Henderson.

Updates were provided to the committee on a quarterly basis.  Councillor Watson was satisfied that the committee provided the appropriate challenge to this process, with a number of officers attending the Committee to provide explanations and answer questions across the year.

The second area related to the External Audit of the Council’s Statement of Accounts.  In July 2023 the Committee received a report from the Corporate Director of Resources which presented the draft un-audited Statement of Accounts for the year ended 31 March 2023.  The draft accounts were certified and published on the County Council’s website on 31 May and provided to external audit within the statutory deadline.

A verbal progress update on External Audit of the 2022/24 accounts was subsequently presented to Audit Committee in September 2023 and the final statement of accounts would be presented to a Special meeting of the Audit Committee in October 2023 meeting for review/approval.

Finally, Councillor Watson drew the Council’s attention to the continuing good work of the Council’s Corporate Fraud Team.  The Protecting the Public Purse reports the Committee had considered demonstrated, across the Council, the counter fraud activity that was  being completed in order to acknowledge, prevent and pursue fraud under the Council’s Counter Fraud and Corruption Strategy.  The Committee had acknowledged fraud as a strategic risk and that prevention was indeed better than cure.

In addition to investigating concerns, the Fraud Team also utilised a range of counter fraud initiatives to protect the Council and the Community using its Fraud Communication Strategy and Awareness Campaign.

The Council had an excellent local and national profile for their work in this area.  They had developed strong partnerships with other public sector organisations which continued to enhance the reputation that the Council had.

The report also sought approval to extend the term of office of the current two co-opted Audit Committee members until 30 April 2024, with a recruitment exercise to be undertaken prior to that date to secure co-opted members from 1 May 2024 onwards.  The existing appointees would be free to re-apply for these roles in open competition with any other applicants.

In summary, whilst the report was largely for information, Councillor Watson considered the effectiveness of the Audit Committee to be excellent.  Council was requested to note the work of the Audit Committee during the period September 2022 to August 2023 and Councillor Watson Moved the proposals to extend the terms of office for the two co-opted Independent Persons to 30 April 2024, subject to a recruitment exercise being concluded in advance of that date to appoint co-opted members for a three-year period from May 2024.

Councillor L Fenwick Seconded the proposals to extend the terms of office for the two co-opted Independent Persons to 30 April 2024, subject to a recruitment exercise being concluded in advance of that date to appoint co-opted members for a three-year period from May 2024.

Councillor R Bell, Deputy Leader and Portfolio Holder for Finance thanked Councillor Watson for his report and paid tribute to the work of our Audit Committee over the last year.  Councillor Bell also thanked thank the officers who furnished the Committee with the many detailed reports it considered which allowed it to provide robust overview and assurance of the Council’s corporate and financial governance arrangements, and risk management and internal control frameworks.

Resolved:

That the report be noted and the recommendation be approved.