Agenda

Audit Committee - Monday, 6th September, 2021 7.00 pm

Contact: Kimberly Soane  Democratic Services Officer

Items
No. Item

1.

Minutes

To confirm the Minutes of the Meeting held on 1 March 2021 and published on the Council’s Website.

2.

Apologies for Absence

To receive apologies for absence.

3.

Disclosure of Interests

To receive from Members, declarations of interests in relation to any items included on the Agenda for this meeting, in accordance with the Waverley Code of Local Government Conduct.

4.

Questions by Members of the Public

The Chairman to respond to any questions received from members of the public of which notice has been duly given in accordance with Procedure Rule 10.

5.

Questions from Members

The Chairman to respond to any questions received from Members in accordance with Procedure Rule 11.

 

6.

Audit Committee Annual Activity Report pdf icon PDF 173 KB

This report details the work undertaken by the Audit Committee over the municipal year 2020/21. The purpose of this annual appraisal of the work of the Committee is to help Members review the previous year’s work and plan for the coming year.

 

Recommendation

 

It is recommended that the work carried out by the Audit Committee in

2020/21 be noted.

7.

Review of the Audit Terms of Reference pdf icon PDF 133 KB

It is good practice for the Committee to keep its Terms of Reference under review, therefore the Committee are asked to consider the attached current Terms of Reference including the core functions and membership and to make comment.

 

Following the review last year an informal meeting was held on 29th October and a further meeting was held on 26th November. It was hoped that following this meeting the revised Terms of Reference could be presented to full Council early 2021, however due to pressures imposed by COVID-19, this has not yet happened.  There were very little revisions proposed and the main focus was the linking up and overlaps with Value for Money O&S which would be picked up by the review of the constitution.

 

 

Recommendations

 

To consider the TOR as a whole and pass comments.

 

8.

External Audit Plan 2020/21 pdf icon PDF 4 MB

To note the attached External Audit Plan 2020/21 from Grant Thornton.

9.

Annual Governance Statement - Consideration of Potential Governance Issues. pdf icon PDF 622 KB

To enable the Committee to consider the Draft Annual Governance Statement

and raise any potential emerging governance issues that may need to be addressed.

 

Recommendation

The Committee is invited to consider the Draft Annual Governance

Statement and raise any potential emerging governance issues for

consideration.

10.

Annual Internal Audit Report for 2020-21 pdf icon PDF 97 KB

The Audit Committee to consider and note the annual internal audit report and

audit opinion for 2020-21.

Additional documents:

11.

Review of Progress in the implementation of Internal Audit Recommendations pdf icon PDF 647 KB

To inform the Audit Committee of Senior Management’s progress in implementing the recommendations raised by Internal Audit  following a review in their service areas. This report will enable the Committee to consider what action is required in respect of those that are overdue or appear likely to be implemented later than the target date.

 

Recommendation

 

It is recommended that the Committee considers the information contained and, following discussion at the Audit Committee meeting identifies any action it wishes to be taken.

Additional documents:

12.

Review of the progress in achieving the Audit Plan pdf icon PDF 75 KB

The Committee’s Terms of Reference include provision for the Committee to approve, monitor and comment on the progress made in the achievement of the Internal Audit Plan.  An update on the current position of the internal audit reviews is attached.

 

Recommendation

 

It is recommended that the Committee notes the contents of the Internal Audit Progress report as attached.

13.

Fraud Investigation Summary pdf icon PDF 83 KB

The report provides an update to the Committee on the work being completed in investigating fraud, primarily focusing on Housing Tenancy Fraud.

 

Recommendation

 

It is recommended that the Audit Committee notes the success of the fraud investigation activity.

Additional documents:

14.

Internal Audit Charter pdf icon PDF 90 KB

To endorse the Internal Audit Charter.

Additional documents:

15.

Audit Committee Recurrent Annual Work Programme pdf icon PDF 267 KB

The Committee’s annual recurrent work programme is attached.  The work programme details regular items, but other items can be submitted to each meeting on an ad hoc basis or at the request of the Committee.

 

Recommendation

 

The Audit Committee is invited to note its recurrent annual work programme.

16.

Exclusion of Press and Public

To consider the following recommendation on the motion of the Chairman:

 

Recommendation

 

That pursuant to Procedure Rule 20 and in accordance with Section 100A(4) of the Local Government Act 1972, the press and public be excluded from the meeting during consideration of the following item(s) on the grounds that it is likely, in view of the nature of the business to be transacted or the nature of the proceedings, that if members of the public were present during the item(s), there would be disclosure to them of exempt information (as defined by Section 1001 of the Act) of the description specified in the appropriate paragraph(s) of the revised Part 1 of Schedule 12A to the Local Government Act 1972 (to be identified at the meeting).

17.

Any Other Issues to be Considered in Exempt Session

To consider any matters relating to aspects of any reports on this agenda which, it is felt, may need to be considered in exempt session.