Agenda and draft minutes

To confirm the minutes of the previous meeting.

It was moved by Councillor Webber-Jones, seconded by Councillor Allen and

                        RESOLVED – the minutes of the meeting held on 17 January                       2024 be confirmed as a correct record.

To receive verbally from members any disclosures which they are required to make in accordance with the Council’s code of conduct or in pursuance of Section 106 of the Local Government Finance Act 1992. This is in addition to the need for such disclosure to be also given when the relevant matter is reached on the agenda.

Councillor Lambert declared an interest in item 10 as vice chair of Efficiency East Midlands (a purchasing consortium utilised by the Housing service) and advised he would not take part in this item.

Report of the External Auditor

Members were presented with the external audit interim progress report which gave details of progress made and any initial findings which may impact the final accounts audit testing ahead of the year end procedures.

In response to questions around outstanding actions, members were assured that these would be chased up and timescales agreed.

It was moved by Councillor Webber-Jones, seconded by Councillor Allen and

                        RESOLVED – the report be noted.

Report of the outgoing Auditors

Members were presented with an update on the progress of the audit of 2020/21 statement of accounts and value for money for 2020/21, 2021/22 and 2022/23.

In response to questions from members around their concerns for the backlog, timescales and impact felt on our incoming auditors, it was confirmed that:

-       the VFM audit would be passed to management at the end of May and would then be presented to committee;

-       as auditors were aware that organisations were trying to move on, they were pushing on with the audits whilst still awaiting for guidance from Government on the transition;

-       it was likely that the opinions on the financial statements wouldn’t be full audits, the opinions would have qualification that they hadn’t been fully audited.

It was moved by Councillor Pendlebury, seconded by Councillor Hollick, and

                        RESOLVED – the report be noted.

Report of the Internal Auditor

Members were presented with the internal audit final report for 2022/23 that provided the assurance, adequacy and effectiveness of the key controls relating to accounts receivable.

In response to questions from members it was confirmed that:

-       members could be reassured around the level of assurance given;

-       although the main finding was around the debt recovery policy, the report had been given moderate assurance and the debtor recovery policy was now being updated in accordance with all recommendations.

It was moved by Councillor Webber-Jones, seconded by Councillor Flemming and,

                        RESOLVED – the report be noted.

Report of the Internal Auditor

Members were provided with a draft internal audit report for Procurement for 2022/23 that provided the assurances as to the adequacy and effectiveness of the key controls relating to Procurement.

It was moved by Councillor Webber-Jones, seconded by Councillor Pendlebury, and

                        RESOLVED – the repot be noted.

Report of the Internal Auditor

Members were provided with the statutory property compliance internal audit report for 2022/23.

In response to questions from members, it was confirmed that:

-       the new compliance management software would be up and running and ready for use in December 2024;

-       for future reporting the completion date for management actions would be given rather than the timeframe;

-       further consideration would be given to the type of scorecard to be used in compliance reporting;

It was moved by Councillor Webber-Jones, seconded by Councillor Flemming and

                        RESOLVED – the report be noted.

Report of the Internal Auditor

Members were presented with the current position of the delivery of the 2022/23 internal audit plan.

It was moved by Councillor Webber-Jones, seconded by Councillor Hollick, and

                        RESOLVED  - the report be noted.

Report of the Internal Auditor 2023-25

Members were provided with the operational internal audit plan for 2023-25, the internal audit strategy update for 2023/24 – 2025/26 and the internal audit charter.

In response to a question from members around the fire safety audit scope not referring to fire safety legislation for commercial premises, it was confirmed that the overall scope hadn’t yet been agreed by management.

In response to questions from members around the corporate risk register, it was confirmed that:

-       risk management was reported and currently went through the scrutiny process as it was linked to performance;

-       the risk register would be reported to audit committee once a year to inform members of the risks.

It was proposed by Councillor Webber-Jones, seconded by Councillor Williams, and

                        RESOLVED – the audit plan for 2023-25, the internal audit                            strategy update for 2023/24 – 2025/26 and the internal audit                             charter be approved.