Agenda and minutes

Venue: Council Chamber, Blackdown House

Contact: Amanda Coombes  01395 517543; email  acoombes@eastdevon.gov.uk

Media

Items
No. Item

12.

Public speaking

Information on public speaking is available online

 

Minutes:

There were no member of the public wishing to speak.

13.

Minutes of the previous meeting pdf icon PDF 249 KB

Minutes for 25 July 2019

Minutes:

The minutes of the Audit and Governance Committee meeting held on 25 July 2019 were confirmed as a true record.

14.

Apologies

15.

Declarations on interest

Guidance is available online to Councillors and co-opted members on making declarations of interest

 

Minutes:

8. SWAP Internal Audit Activity - Quarter 2 2019/20.

Councillor Paul Hayward, Personal, He has undertook internal audit services for parish councils..

 

16.

Matters of urgency - External Audit Findings report 2018/19 and Letter of Representation pdf icon PDF 632 KB

Information on matters of urgency is available online

 

Additional documents:

Minutes:

External Audit Findings report 2018/19

Geri Daly from Grant Thornton summarised the key findings in relation to the 2018-19 external audit (Audit Standards ISA260 report). The report focused on the on-site work which was completed on site during June, August, September and October 2019. No adjustments to the financial statements had been identified that would have resulted in an adjustment to the

Council’s Comprehensive Income and Expenditure Statement.

 

 The anticipated audit report opinion would be unqualified, subject to the satisfactory completion of all outstanding matters and an unqualified value for money conclusion.

 

 There were discussions around additional audit fees being requested which was to be challenged by the council and a discussion on the audit contract which was a national issue.

 

 RESOLVED:

 that the report be received and noted.

 

Letter of Representation

    Members were asked to note the letter to Grant Thornton in respect of the audit of the Financial Statements for the year ended 31 March 2019 confirming the council’s position, documents produced and the sound processes in place.

 

RESOLVED:

  that the letter be noted and signed by the Strategic Lead Finance and the Chairman of Audit and Governance.

 

 

                       

 

17.

Partnership Register pdf icon PDF 181 KB

Partnership information for the 2018/19 financial year until March 2019 is supplied to allow the Audit and Governance Committee to monitor the status of the council’s partnerships. This follows the year-end review of partnerships by responsible officers for 2018/19.

 

Minutes:

The EDDC’s Partnership Policy required all partnerships identified by the council to be reviewed annually. There were currently 12 active partnerships as defined by the policy which stated that EDDC uses the following as the definition of a partnership: “An agreement between two or more independent bodies to work collectively to achieve an objective.”

Also a partnership must reflect the following criteria:

·        critical to the delivery of the Council’s corporate priorities

·        strategic in nature

·        require significant resource input from the Council

·        have constitution and governance arrangements in place

·        have multi-agency membership

 

For this year-end review for 2018/19 all lead officers involved with a partnership were asked to assess the overall partnership, reviewing budget issues, achievements, forward plans and the ongoing benefit of continuing engagement with the partnership.

 

RESOLVED:

1.     that the status of partnerships until March 2019 be noted, and

2.     that the adoption of the reviewed Partnership policy be agreed.

18.

SWAP Internal Audit Activity - Quarter 2 2019/20 pdf icon PDF 135 KB

The Audit and Governance Committee agreed the 2019-20 Internal Audit Plan at its March 2019 meeting.  This report is to provide an update on the 2019/20 Internal Audit Plan as at end of September 2019.

 

Additional documents:

Minutes:

Alastair Woodland, Assistant Director, SWAP provided an update on the 2019/20 Internal Audit Plan as at end of September 2019. The Audit and Governance Committee agreed the 2019-20 Internal Audit Plan at its March 2019 meeting. Primarily the work included:

·       Operational Audit Reviews

·       Cross Cutting Governance Audits

·       Annual Review of Key Financial System Controls

·       IT Audits

·       Grants

·       Other Special or Unplanned Review

 

The Service Lead Environmental Health and Car Parks discussed a partial opinion on Corporate Health and Safety and the measures in place to improve this.

 

RESOLVED:

that the progress made in delivery of the 2019/20 internal audit plan and significant findings since the previous update in July 2019 be noted.

19.

Expenditure on consultants and agency staff 2018/19 pdf icon PDF 62 KB

As requested at Audit and Governance, this report details capital and revenue spend on consultants and specialist advice and agency staff for 2018/19. 

 

Additional documents:

Minutes:

At the Committee’s request, the report detailed capital and revenue spend on consultants and specialist advice and agency staff for 2018/19.

 

RESOLVED:

that the details of expenditure on consultants and agency staff in 2018/19 be noted.

20.

Statement of Accounts 2018/19 including Governance Statement pdf icon PDF 159 KB

The Council’s Statement of Accounts for 2018/19 has now been audited and is attached for presentation to the Audit & Governance Committee for approval.

 

Minutes:

The Strategic Lead, Finance presented Statement of Accounts for 2018/19. The accounts were presented to the July meeting of Audit and Governance along with a report  explaining the delay in the ability for the Committee to approve the 2018/19 Statement of Accounts. The Committee should have adopted the Accounts before the 31 July deadline. Unfortunately the external audit had not been concluded or an opinion issued for members to consider. The audit was now complete, this did not alter the financial position already presented to the Committee.

 

Governance Statement

The Accounts & Audit (England) Regulations 2015 required the Council to prepare and publish an annual governance statement. This was a public document that reported on the extent to which the council complied with its own code of corporate governance. The Annual Governance Statement explained how the council makes decisions; managed its resources in line with the council’s priorities; and achieved the required outcomes for service users and communities.

 

The Chairman thanked Grant Thornton, Simon Davey and his team for getting the audit opinion and Statement of Accounts finalised.

 

RESOLVED: 

that the 2018/19 Statement of Accounts including the Governance Statement be 

approved.   

21.

RIPA update

At the meeting of 18th January 2018, Members agreed to receive an update on

RIPA activity throughout the year. The RIPA Senior Responsible Officer advised

that there had been no requests for RIPA authorisation since the last committee.

Minutes:

At the meeting of 18 January 2018, Members agreed to receive an update on RIPA activity throughout the year. The RIPA Senior Responsible Officer advised that there had been no requests for RIPA authorisation since the last committee.

22.

Audit and Governance Forward Plan pdf icon PDF 152 KB

Minutes:

Members noted the contents of the Committee Forward Plan for 2019/20.

 

Items to be considered at the November 2019 committee included:

           

·        Audit Committee update

·     Annual audit letter

·        Annual Internal Audit Report - DAP

·        Report on outcomes against the Corporate Counter Fraud and Compliance strategy

·        RIPA update

·        CIL & Section 106 update

·        Internal Audit on Strata