Agenda and minutes

To approve as a correct record the Minutes of the meeting of the Committee held on 27th September 2023.

The Minutes of the meeting held on 27th September 2023 were approved as a correct record and signed by the Chair.

To receive from Members declarations as to disclosable pecuniary, other registerable and non-registerable  interests in relation to any Agenda item. See Notes below.

No declarations were received at the meeting.

To receive a report from the Internal Audit Manager providing an update on the Internal Audit Service, progress against the Internal Audit Plan and tracking of audit actions.

The Committee received a report by the Internal Audit Manager (a copy of which is appended in the Minute Book) that informed Members of the work completed and was undertaken by the Internal Audit Service. It incorporated not only progress against the Internal Audit Plan but also audit actions tracking information. Which provided visibility to Members of the progress being made in closing out audit actions in order to mitigate risk impacts and to strengthen governance. It also provided information of any resource information from within the Team and any revised Internal Audit Plan for the remainder of the year which can be used for informing the Committee on any governance issues or developments.

The Committee noted tracking information on overdue audit actions – those actions that have not been implemented by management by the agreed due date. Currently there are 23 such overdue actions (26 reported to the Committee in the last report) and this report presents the action owners’ updates on progress.

The risk management and Business Continuity Planning (BCP) summary findings are reported (with caveat that the BCP is still at draft stage) together with initial details of the District Council response and update.

In accordance with the Internal Audit Charter, the Internal Audit Manager continues to report functionally to the Corporate Governance Committee and administratively to the Director of Finance and Corporate Resources. They have maintained organisational independence and have had no constraints placed upon them in respect of determining overall audit coverage, audit methodology, the delivery of the audit plan or proposing actions for improvement or forming opinions on individual audit reports issued.

As a result of discussions on the report the Chair moved, and it was

RESOLVED

that the contents of the report be noted.

To receive the Corporate Governance Committee Progress Report.

The Committee received and noted a report (a copy of which is appended in the Minute Book) on progress of actions in response to any decisions taken at previous meetings.

As a result of discussions on the report the Chair moved, and it was

RESOLVED

that the contents of the report be noted.

To resolve:

  that the press and public be excluded from the meeting because the business to be transacted contains information relating to the financial or business affairs of any particular person (including the authority holding that information).

RESOLVED

  that the press and public be excluded from the meeting because the business to be transacted contains information relating to the financial or business affairs of any particular person (including the authority holding that information).

To undertake a review of the effectiveness of the Corporate Governance Committee. Documentation is enclosed to assist the discussion.

The Committee received a high-level review that incorporated the key principles set out in CIPFA’s Position Statement that are the essential factors in developing an effective audit committee. A regular self-assessment should be used to support the planning of the audit committee work programme and training plans. It will also inform the annual report.

As a result of discussions on the report the Chair moved, and it was

RESOLVED

  that the areas identified for development were noted by the Committee for further action.