Agenda and minutes
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Media
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Appointment of External Auditor 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 |
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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. |
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Internal Audit Q2 Progress Report 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. |
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Update to the Internal Audit Charter 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. |
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Compliance with CIPFA Financial Management Code 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. |