Agenda and minutes

To confirm the minutes of the meeting held on 22 January 2016 as a correct record.

That the minutes of the meeting held on 25 September 2015 be signed by the Chairman as a correct record.

To note any declarations of interest made by members in connection with an agenda item.  The nature of the interest must also be specified.

Members are asked to discuss any possible interests with Democratic Services prior to the meeting.

No declarations of interest were made by any members in connection with any agenda item.

To note any issues raised during the public participation period.

No issues were raised during the public participation period.

To note the Local Government Audit Committee Briefing prepared by Ernst and Young, the Council’s external auditor.

The Committee noted the Local Government Audit Committee Briefing prepared by Ernst and Young, the Council’s external auditor.

Members asked a number of questions to which answers were given. It was noted that nationally, for the year 2014/15, five percent of Ernst and Young clients had closed their accounts by the earlier deadline of 31 July. There had been a shortening of the audit window as operational timetables were refined in readiness for the 2017/18 audit deadlines. This shorter time to prepare accounts and close down ledgers more quickly may mean greater reliance on estimates, with less substantive work at year end and more on mid year.

The Committee referred to the list of questions at page 9, and these would be addressed at the next meeting in June.

To note the external auditor’s proposed audit plan for the year 2015/16.

The Committee received and noted the external auditor’s proposed audit plan for the year 2015/16.

To note progress against the 2015/16 internal audit plan, which was approved in March 2015.

The Committee received and noted progress against the 2015/16 internal audit plan, which was approved in March 2015.

The Committee requested that future reports include a brief resume of the high priority recommendations, with expected timescales for resolving them.

Action: Glenda Chambers

To review the Internal Audit Plan for 2016/17.

The Committee reviewed the internal audit plan for 2016/17.

Members noted that the Audit Plan for 2016/17 was subject to change as a result of the current management restructure, and that the Principal Auditor will work with officers to align the Audits within the Audit plan to the service reviews detailed in the corporate plan.

Further details of the control environment would be brought to the next meeting.  

RESOLVED:

That the Internal Audit Plan for 2016/17 be approved.

The next scheduled meeting date is Friday, 24 June at 10.00 a.m.  As this is the morning after the EU Referendum count, it is proposed that the meeting be moved.

RECOMMENDATION:

That the date of the next meeting be moved from 24 June to Tuesday, 28 June at 10.00 a.m.

RESOLVED:

That the date of the next meeting be moved from Friday, 24 June to Tuesday, 28 June at 10.00 a.m.

To consider the Audit Committee’s Work Plan.

The Committee considered its Work Plan.