DRAFT MINUTES OF AUDIT COMMITTEE HELD ON

Jo.Maskell

Informations

• Publié par: Sawyung
• Nombre de lectures: 13
• Langue: English

Extrait

MINUTES OF AUDIT COMMITTEE HELD ON

24 June 2010

6.30pm-8.20pm

PRESENT

COUNCILLORS

Mark Gough (Chairman)

Joshua Jolles (Vice-Chairman) (present from agenda item 10 onwards)

Simon Carter

Manny Doku

Tony Durcan

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ALSO PRESENT

Mike Danvers

1.

DECLARATIONS OF INTEREST

None.

2.

MINUTES

RESOLVED

that the minutes of the meeting held on 10 March

2010 be agreed as a correct record and signed by the Chairman

subject to the substitution of (d) for the second (c) in Minute 86.

3.

MATTERS ARISING

(a)

Internal Audit Recommendation Tracker

(Minute 85 Refers)

Members had not received a written explanation of why the new

sickness absence policy had not been finalised.

RESOLVED

that the Strategic Director be requested to

update Members of this Committee on the current

situation regarding the introduction of a new sickness

policy.

4.

WRITTEN QUESTIONS AND PETITIONS

None.

5.

NON-CONTENTIOUS BUSINESS

RESOLVED

that agenda item 8 (Code of Audit Practice and

Statement of Responsibilities) be taken as non-contentious

business.

6.

COMMITTEE FORWARD WORK PLAN

RESOLVED

that the Committee Forward Work Plan be agreed

subject to the following amendments:-

(a)

add reports on Sickness Absence Policy Update and

Quarterly Performance Report (Q4) to 21 July 2010

meeting;

(b)

Delete Audit & Inspection Plan 2011/12 from 22

September 2010 meeting;

(c)

Delete Annual Audit & Inspection Letter from 24

November meeting;

(d)

Internal Audit Half Year Progress Report be moved from

22 September 2010 to 24 November 2010 meeting;

(e)

Add Annual External Audit Plan 2011/12 to 16 March

2011 meeting;

(f)

clarification be sought on which Policy Working Party will

receive future Playhouse Budget reports.

7.

CODE

OF

AUDIT

PRACTICE

AND

STATEMENT

OF

RESPONSIBILITIES

The Committee received the 2010 Code of Audit Practice and

Statement of Responsibilities, together with a report which highlighted

the main changes since the Code was last approved by Parliament in

2005.

RESOLVED

that the Code of Audit Practice 2010 and

Statement of Responsibilities of Auditors and Audited Bodies

2010 be noted.

8.

EXTERNAL AUDITOR – AUDIT OPINION PLAN

The Committee received a report and the Audit Opinion Plan, which set

out the work which the Audit Commission proposed to undertake to

audit the Council’s financial statements for 2009/10.

It was noted that this Plan referred to any risk related to the preparation

of the financial accounts and would not take into account the significant

risk reduction and value for money work, which the Council had

implemented in other areas.

It also set out specific actions which the Council could take to reduce

its audit fees, which were currently set at 15% above the scale fee.

RESOLVED

that

(a)

the Audit Opinion Plan be noted;

(b)

an Action Plan giving deadlines for each of the actions

which the Council could take to reduce its audit fees (as

outlined in paragraph 16 of the report) be circulated to all

members of this Committee.

9.

EXTERNAL AUDITOR – ANNUAL REPORT CERTIFICATION OF

CLAIMS AND RETURNS

The Committee received the annual report on the certification of claims

and returns, which summarised the Audit Commission’s findings from

the certification of 2008/09 claims.

RESOLVED

that

(a)

the Annual Report (June 2010) on Certification of Claims

and Returns be noted;

(b)

relevant Heads of Service be invited to attend meetings

of this Committee, as required, to give Members an

understanding of difficulties in the areas highlighted for

improvement by the Audit Commission.

10.

EXTERNAL AUDITOR – FEE LETTER 2010/11

The Committee received the Audit Commission’s 2010/11 fee letter for

audit and inspection.

It was noted that this was an indicative fee letter, as imminent

government decisions regarding the Audit Commission, were likely to

affect the amount charged to the Council.

A refund had already been issued to the Council due to recent changes

in the Audit Commission’s remit.

RESOLVED

that

(a)

the 2010/11 fee letter for audit and inspection be noted;

(b)

Members of this Committee be informed of the amount

refunded by the Audit Commission and when it was

received.

11.

ANNUAL GOVERNANCE STATEMENT 2009/10

The Committee received a report on the Annual Governance

Statement for review, before it was considered by the Executive

Committee.

RECOMMENDED

that the Annual Governance Statement be

agreed.

12.

STATEMENT OF ACCOUNTS 2009/10

The Committee received a report on the Statement of Accounts for

review, prior to their consideration by the Executive Committee.

RECOMMENDED

that the Statement of Accounts, as set out in

Appendix 2 be agreed.

13.

INTERNAL AUDIT – ANNUAL REPORT

The Committee received the Annual Internal Audit Report on the

adequacy and effectiveness of the Council’s system of internal control.

The report was based on the audit work undertaken as part of the

2009/10 Internal Audit Plan.

RESOLVED

that

(a)

the report be noted;

(b)

officers concerned with carrying out internal audits be

congratulated, whilst concern be expressed about the

progress on the Audit Plan;

(c)

it be noted that this Committee intends to play a proactive

role to ensure that progress on the Audit Plan is

facilitated.

14.

REFERENCES FROM OTHER COMMITTEES

None.

15.

MATTERS OF URGENT BUSINESS

None.

CHAIRMAN OF THE COMMITTEE