Agenda and minutes

Venue: Council Chamber, Swanspool House, Doddington Road, Wellingborough, Northants, NN8 1BP

Contact: Fiona Hubbard 

Items
No. Item

60.

Apologies for non-attendance

Minutes:

 

 

It was noted that apologies for absence were received from Councillor Anne Lee and Councillor Russell Roberts. Councillor Valerie Anslow attended as a Substitute for Councillor Anne Lee and Councillor Bert Jackson attended as a Substitute for Councillor Russell Roberts.

 

 

 

61.

Members' Declarations of Interest

Minutes:

The Chair invited those who wished to do so to declare interests in respect of items on the agenda.

 

There were no declarations received.

 

62.

Minutes of the meeting held on 5 May 2022 pdf icon PDF 106 KB

Minutes:

RESOLVED:-

 

(i)                    The minutes of the Audit and Governance Committee held on 5 May 2022, be confirmed as a correct record and signed, subject to the amendment to the job title of Zakia Loughead (Assistant Director of Safeguarding, Wellbeing and Provider Services).

 

63.

Internal Audit Charter and Strategy pdf icon PDF 92 KB

Additional documents:

Minutes:

The Committee considered a report of the Chief Internal Auditor to approve the Internal Audit Charter and Strategy, which sets out how the Council’s internal Audit Service is delivered and how it complies with statutory requirements and professional standards.

 

The document had been presented to the last meeting of the Audit and Governance Committee and the Chair and Vice Chair subsequently suggested some amendments, which are now incorporated into the version for approval.

 

The Chief Internal Auditor presented the report and explained in detail some of the key areas and points within the Internal Audit Charter and Strategy, including the Children’s Trust and Contractors and how the Chief Internal Auditor would report findings back to this Committee.

 

Arising from consideration of the report and discussion, the Chief Internal Auditor responded to questions from the Committee and the following principal comments were made:

 

(i)            The Committee referred to their accountability and responsibility with regard to the Children’s Trust and want there to be clarity and understanding of the sources of assurance that can be provided to the Committee, particularly for assurance from Internal Audit activity, not only that of the Council but also the internal audit activity of the Trust. The contractual arrangements of the Trust may restrict the access to some records and documents;

 

(ii)          The Committee considered there may be a gap in enabling it to give assurance if the Council, and its officers and auditors, have restricted access to certain documents, yet remain accountable, as a ‘Corporate Parent’. The Committee considered they would not be doing their job correctly if they did not ask these questions. The Director of Governance and HR (MO) informed the Committee that we could seek to request access to their Committee documents and ask if we could have a representative to attend their Audit Committees. She also stated that the Intelligent Client Function reports performance data. The Committee requested officers contact the Children’s Trust with regard to contractual arrangements and access to documents and records and explain the Committee’s concerns, and evaluate if there is a material restriction of access that impacts the ability of the Committee to obtain sufficient assurance over the Trust’s activities;

 

(iii)         The Committee considered that it would be appropriate for the Director of Children’s Services and a representative from the Children’s Trust address the Audit and Governance Committee to explain how assurance is obtained and evaluated over the activities of the Trust.

 

RESOLVED:-

 

(i)           The Audit and Governance Committee approved the Internal Audit Charter and Strategy

 

64.

Internal Audit Annual Report and Opinion 2021-2022 pdf icon PDF 92 KB

Additional documents:

Minutes:

The Committee considered a report by the Chief Internal Auditor of an Internal Audit Annual Report and Opinion for 2021-2022. The overall assurance option for 2021-2022 was of Satisfactory Assurance. This reflected the significance of issues highlighted in internal audit reviews and the actions taken by management following audit recommendations.

 

The Chief Internal Auditor presented the report and explained in detail key areas and points within the Internal Audit Annual Report.

 

Arising from consideration of the report and discussion, the Chief Internal Auditor, the Executive Director of Adults, Communities and Wellbeing, the Assistant Director of Housing and Communities, the Housing Solutions Manager, the Executive Director of Place and Economy, the Assistant Director of Growth and Regeneration and the Assistant Director of Assets and Environment, responded to questions from the Committee and the following principal comments were made:

 

(i)            The Committee expressed some concerns around the Audit for Landlord Health and Safety. The Chief Internal Auditor stated that some of the backlogs were due to the Covid 19 Pandemic and not having full access to all properties. She also advised that a new electronic system had been implemented and an action plan was in place to rectify overdue matters;

 

(ii)          Questions were raised as to why the missed fire risk assessments, backlog in electrical safety inspections and backlog in remedial actions from Fire Risk Assessments and Legionella Risk Assessments did not result in Limited Assurance. The Chief Internal Auditor responded that the follow up work had already been scheduled, and the gas safety inspections were operating and on balance this gave satisfactory assurance, although consideration was given that this could have been Limited Assurance. The Chief Internal Auditor advised that actions arising from the audit would be due for follow up after the end of September;

 

(iii)         A member queried why the Committee do not receive full Audit reports, as some of the finer details would assist the Committee. The Chair responded that he would request that members separately receive all reports with Limited Assurance going forward;

 

(iv)         In relation to the Audit of homelessness and temporary accommodation, the Executive Director of Adults, Communities and Wellbeing, the Assistant Director of Housing and Communities and the Housing Solutions Manager were available to answer questions of clarification of the Committee. The Executive Director of Adults, Communities and Wellbeing informed the Committee that they had asked Internal Audit to look at matters they had concerns about, to double check their processes and to give them honest feedback. The findings were accepted and some matters cannot be resolved immediately but a level of assurance can be given;

 

(v)          The Committee asked questions of the Executive Director of Housing and Communities and the Housing Solutions Manager in relation to Personal Housing Plans (PHP), volumes of work and caseloads, workstreams and timescales, prioritisation, evidence of communication with the clients and staffing levels within the service. The Committee also heard a lot of work had been carried out prior to vesting day in relation to allocations and homelessness  ...  view the full minutes text for item 64.

65.

Strategic Risk Register Update pdf icon PDF 102 KB

Additional documents:

Minutes:

The Committee received a report by the Chief Internal Auditor of a quarterly update on the Council’s Strategic Risk Register entries. The format had been further developed and reviewed with the Corporate Leadership Team and the content had been subject to a full review by management.

 

The Chief Internal Auditor presented the report and explained in detail the key areas and points within the Strategic Risk Register entries.

 

Arising from consideration of the report and discussion, the Chief Internal Auditor responded to questions from the Committee and the following principal comments were made:

 

(i)           In relation to Risk No 1 (Children’s Trust) a comment was made that more output was required to assure robust measures to collate and make better use of the Intelligent Client Function (ICF);

 

(ii)          The Committee welcomed the further development of the Strategic Risk Register and considered this to be a good step forward, together with the support of the Corporate Leadership Team.

 

RESOLVED:-

 

(i)               The Audit and Governance Committee noted the Strategic Risk Register update.

 

66.

Verbal Update for Accounts for 2019-2020 for Corby and East Northamptonshire Councils pdf icon PDF 21 KB

Minutes:

The Committee received a verbal update from Neil Harris (Ernst & Young – External Audit) in relation to the Accounts for 2019-2020, for Corby and East Northamptonshire Councils.

 

Neil Harris (Ernst & Young – External Audit) reported that he expects that the Accounts for 2019-2020 for East Northamptonshire Council will shortly be closed for conclusion, and will then be in position for the accounts to be signed off under delegated authority.

 

In relation to the 2019-2020 Accounts for Corby Borough Council, these are not yet concluded. This is due to differing asset valuations relating to the measurement of floor areas and material adjustments to investment property assets, resulting in an expected material adjustment to the accounts.

 

An additional Audit and Governance Committee will need to be held for the purpose of signing off the Accounts for Corby Borough Council for 2019-2020. The meeting is likely to be scheduled for 25 July or 1 August, once outstanding matters were concluded.

 

In addition, Neil Harris (Ernst & Young – External Audit) gave an update in relation to the position of the 2020-2021 Accounts for Corby Borough Council and East Northamptonshire Council. He also gave an update in relation to the 2020-2021 Accounts for Northamptonshire County Council.

 

It is hoped the outstanding accounts for 2020-2021 for Corby and East Northamptonshire Councils, will be concluded and available to be reported to a meeting of the Audit and Governance Committee early September. For this reason, it is proposed to move the meeting of the Audit and Governance Committee scheduled for 22 August to 5 September.

 

 

 

 

 

 

 

 

 

67.

Close of Meeting

Minutes:

There being no further items of business, the Chair declared the meeting closed.