Agenda and minutes

Audit, Governance and Standards Committee - Tuesday, 25th January, 2022 9.30 am

Venue: Council Chamber, Civic Centre, Stone Cross, Rotary Way, Northallerton, DL6 2UU

Contact: Democratic Services Officer  01609 767015

Note: Press and public are welcome to attend meetings of the Audit, Governance and Standards Committee. Due to current social distancing restrictions, measures have been implemented which limit the number of attendees able to be physically present in the meeting at any one time. Temporary arrangements are in place for members of the press and public to register their attendance no later than 24 hours in advance of the meeting taking place. Spaces are allocated on a first come first served basis. If you arrive at the Civic Centre to attend the meeting and have not registered in advance a space cannot be guaranteed if there are no vacant seats available. Members of the press and public are also able to observe the meeting virtually via Teams. Please click on the link below or dial 020 3855 5195 followed by the Conference ID: 100 526 205# For further information please contact Democratic Services on telephone 01609 767015 or email committeeservices@hambleton.gov.uk 

Media

Items
No. Item

AGS.15

Appointment of External Auditor pdf icon PDF 100 KB

Report of the Director of Finance (s151 Officer)

Minutes:

The subject of the decision:

 

Under the Local Government Audit & Accountability Act 2014 (“the Act”), the Council is required to appoint an auditor to audit its accounts for each financial year.

 

Alternative options considered:

 

The options considered were as set out in the report.

 

The reason for the decision:

 

Appointing an appropriate external auditor was a requirement the Local Audit and Accountability Act 2014.  Section 7 of the Act requires a relevant Council to appoint a local auditor to audit its accounts for a financial year not later than 31 December in the preceding year.  Approving this report met the statutory requirements

 

The decision:

 

The Audit, Governance and Standards Committee recommends that Council accepts Public Sector Audit Appointments’ invitation to opt into the sector-led option for the appointment of external auditors to principal local government and police bodies for five financial years from 1 April 2023

AGS.16

Minutes

To confirm the minutes of the meeting held on 5 October 2021 (AGS.8 to AGS.14), previously circulated.

Minutes:

The decision:

 

That the minutes of the meeting of the Committee held on 5 October 2021 (AGS.8 to AGS.14), previously circulated, be signed as a correct record.

AGS.17

Internal Audit Q2 Progress Report pdf icon PDF 2 MB

Report of the Director of Finance (S151 Officer)

Minutes:

The subject of the decision:

 

This report provided an update on audit work planned and undertaken, and counter fraud activity since the last report to this Committee.

 

A number of questions were asked by the Committee relating to the Treadmills development  and the processes and procedures that were in place regarding the issuing of Covid grants and minimising the risks associated with fraud which were responded to at the meeting. 

 

Alternative options considered:

 

None.

 

The reason for the decision:

 

Under the Accounts & Audit Regulations 2015, it is a statutory requirement for councils to have effective internal audit that complies with public sector internal audit standards.  The Council has formalised its arrangements for internal audit within the Audit Charter.  In accordance with these standards and requirements the Head of Internal Audit is required to report to the Council on the programme of internal audit work and to highlight any emerging significant risks and/or control issues that they have become aware of. 

 

The decision:

 

That the work undertaken by Internal Audit in the year to date be noted.

AGS.18

Update to the Internal Audit Charter pdf icon PDF 560 KB

Report of the Director of Finance (s151 Officer)

Minutes:

The subject of the decision:

 

The Interim Director of Finance (s151 Officer) presented a report seeking approval of the changes to the Council’s Internal Audit Charter.

 

Alternative options considered:

 

None

 

The reasons for the decision:

 

The Accounts and Audit Regulations 2015 required the Council to have an effective internal audit service that complied with public sector internal audit standards.  CIPFA was responsible for setting those standards for Councils.

 

The decision:

 

That the Council’s updated Internal Audit Charter be approved.

AGS.19

Compliance with CIPFA Financial Management Code pdf icon PDF 207 KB

Report of the Director of Finance (s151 Officer)

Minutes:

The subject of the decision:

 

The Interim Director of Finance (s151 Officer) presented a report which provided a review of compliance with the CIPFA Financial Management Code and a statement of compliance. 

 

Alternative options considered:

 

None.

 

The reason for the decision:

 

To take account of the standards set out in the CIPFA Financial Management Code.

 

The decision:

 

That the Committee notes the assessment of the Council’s compliance with the CIPFA Financial Management Code and the review undertaken by internal audit.