| Number | Item |
| | Agenda Front Sheet  |
| | Agenda Papers |
| | Minutes for this Meeting |
| 1. | Apologies/Substitutes |
| 2. | Declarations of Interest |
| 3. | Minutes – To approve the Minutes of the Meeting of this Committee held on the 27th June 2013 |
| 4. | Part I – For Decision |
| | This is an update to the report of 5 March 2013 advising of a number of factors influencing the creation of the Corporate Fraud Team. For several reasons the report recommends deferring creating a stand-alone team with a wider corporate counter fraud focus. Most significantly is the ongoing delay to the government’s programme for the introduction of Universal Credit. The report recommends a further review in 2014. |
| | Counterfraud Investigation Team Update |
| 5. | This report presents the 2012/13 Statement of Accounts for approval.The Auditor’s Report is appended and he will be present at the meeting to introduce this and take questions. The audit has identified four primarily presentational errors as detailed in the Auditor’s report with no impact on the council’s financial position.The External Auditor has issued an unqualified opinion on the accounts.Once approved the accounts will be published with an accompanying simple summary of the key facts and outcomes for the year. |
| | Statement of Accounts 2012/13 and the External Auditors’ Audit Findings Report |
| 6. | This short paper follows on from the report to the June meeting of the committee which agreed the 2012/13 Annual Governance Statement. This report explains progress against the areas for continued work which was included in the Annual Governance Statement agreed by the committee at the June meeting. This highlighted the following matters:a) The Leader’s wish that there be a refocusing of council priorities and further cultural development to consolidate the direction that is currently set out in the business plan and Cabinet’s previous position statementb) The Leader’s proposal for a further review of some aspects of the constitution to reinforce the principle of inclusivity and to clarify delegationsc) Production of an annual reportd) Updating the 2007 Code of Corporate Governancee) Procurement strategy review |
| | Annual Governance Statement – Progress on Remedying Exceptions |
| 7. | The report sets out the position in respect of the Council’s Strategic Risk Management arrangements. |
| | Strategic Risk Management – Six Monthly Update and focus on Volatility of Income and MTFP |
| 8. | The report asks that the Audit Committee consider and approve the Internal Audit Charter which is a requirement of the new Public Sector Internal Audit Standards (PSIAS).The report also updates the Committee on:• The external quality assessment of internal audit (which is also a requirement of PSIAS)• The proposal for the creation of ‘one team – one employer’• The possible extension by a further four years of the current collaboration agreement for the audit partnership• The proposed arrangements for the recruitment of a new Head of Audit Partnership |
| | Internal Audit Charter |
| 9. | Part II – Monitoring/Information Items |
| | For several years the council’s internal audit service has been provided in partnership. From 2005 to 2010 with Maidstone BC (with MBC providing operational management) and then from 2010 as part of the four-council mid Kent audit partnership (again with MBC providing operational management). A strong and resilient service has been provided throughout with the partnership developing a good reputation across the partner councils and externally. It was not set up as a single team under one employer unlike most if not all other audit partnerships of similar size and coverage. Each council has continued to act as employer for its staff who work within the partnership. This limits the real flexibility and opportunities that a single focus could achieve. This report (in two parts) discusses the pros and cons of converting the partnership to a ‘one team one employer’ model recommending this course be adopted subject to full consultation with and agreement by this council’s cabinet and the agreement of the other three councils.The report is in two parts – both of which have been considered by the Joint Consultative Committee today (26 September). First a covering report from the Deputy Chief Executive providing a client perspective from the council. Second is a detailed report from the Head of the Audit Partnership.It is important to emphasise that moving to a one team one employer model would in no way alter the operational governance arrangement for the partnership. Each council is represented by a senior officer on this operational board and it is this board that has oversight of the operational management on behalf of the four councils. |
| | Internal Audit Partnership |
| 10. | Report Tracker and Future Meetings |