Agenda and minutes

No declarations of interest were received.

Apologies for absence were received from Councillor Tidd and James Collins and Leah Parsons of Mazars LLP.

The Chair welcomed Councillor Callan to the Committee, who had taken the place of Councillor Blakemore; and Councillor Sanderson of Brimington Parish Council.

RESOLVED –

That the Minutes of the meeting of the Standards and Audit Committee held on 17^th April 2024 be approved as a correct record and be signed by the Chair.

The Head of the Internal Audit Consortium presented the Annual Report of the Standards and Audit Committee 2023/24, which sets out the work undertaken by the Standards and Audit Committee for 2023/24; and to provide assurance to Council that the Committee is meeting its terms of reference thereby providing assurance on the Council’s governance, risk and internal control arrangements.  

It was noted that in February 2024 the Committee undertook a self-assessment of good practice. The assessment identified that the committee has a high degree of performance against the good practice principles established by CIPFA.

A summary of the work of the Standards and Audit Committee for the financial year 2023/24 was shown at paragraph 4.

The work of the Standards and Audit Committee helps to ensure that processes and controls are operating effectively, thereby contributing to ensuring that value for money is obtained.

The Committee will continue to support the Council in the year ahead by supporting the work of internal and external audit, the Service Director – Finance and the Monitoring Officer.

*RESOLVED –

The Standards and Audit Committee considered the Standards and Audit Committee Annual Report and referred it to Council for approval.

The Head of the Internal Audit Consortium submitted a report detailing a summary of the internal audit work undertaken during 2023/24.

The report noted how 78% of the plan has been completed with plans in place for the completion of the remaining areas as part of the 2024/25 Internal Audit Plan.

The report assessed that reasonable assurance can be provided on the overall adequacy and effectiveness of the council’s framework for governance, risk management and control for the year ended 2023/24. Sufficient work has been completed and assurances ascertained to be able to provide an unlimited opinion on the systems of governance, risk management and control in place. This year 21 reports have been issued (5 substantial, 9 reasonable, 5 limited, 1 inadequate and 1 without an assurance level as it was an interim report). Managers have either already implemented or are in the process of implementing the audit recommendations made. Overall, 70% of the areas audited received Substantial or Reasonable Assurance demonstrating that in the main there are effective systems of governance, risk management and control in place.

Assurance can never be absolute. In this context “reasonable assurance” means that arrangements are in place to manage key risks and to meet good governance principles, but there are some areas where improvements are required.

No fraud was identified.

It was noted that Customer satisfaction levels were high at 98.5%.

Staff sickness absence levels were high, but it was reported that this was due to two long term absences which had now been resolved.

Confirmation was gained that the internal audit activity is organisationally independent. Internal audit reports directly to the Service Manager – Finance but had direct and unrestricted access to the Corporate Leadership Team and the Standards and Audit Committee. The Head of Internal Audit regularly attends CLT meetings and attends every Standards and Audit Committee meeting.

It was noted that based on the information provided in the report on the completion of the 2023/24 internal audit plan, it was considered that the requirements of the Internal Audit Charter were met during the year.

*RESOLVED –

That the report be accepted.

The Head of the Internal Audit Consortium submitted a report for Members consideration. The report detailed progress against the 2024/25 Internal Audit Plan and provided assurance on the governance, risk, and control processes in place in respect of the audits completed.

It was noted that since this committee had last met 5 reports have been issued, 1 with Substantial assurance, 3 with Reasonable assurance, and 1 with Limited assurance.

The Service Director – Digital, HR and Customer Services gave a verbal update to Members on the progress made against the Housing Rents Limited Assurance Report, and how the team would be working towards meeting all outstanding recommendations.

Members praised the work being undertaken and wished to receive a written report in January 2025 detailing how recommendations have been met.

The Service Director – Economic Growth and the Corporate Property Manager gave a verbal update to Members on the Property Rents Limited Assurance Report, and how the team would be working towards meeting all outstanding recommendations.

Members recognised the work being undertaken and wished to receive a written report in March 2025 detailing how recommendations had been met.

The Service Director – Finance and the Head of the Internal Audit Consortium informed the Committee of training opportunities from Arling Close, Mazars and CIPFA which would take place later in the year.

*RESOLVED –

1.     That the report be noted.

2.     That the Service Director – Digital, HR and Customer Services provide a written update on the Housing Rents Limited Assurance Report in January 2025.

3.     That the Service Director – Economic Growth and the Corporate Property Manager provide a written update on the Property Rents Limited Assurance Report in March 2025.

4.     That the Head of Digital and Technology be invited to the next meeting of this Committee to provide an update on the progress against the recommendations from the Internal Audit Report relating to ICT.