| Number | Item |
| | Minutes for this Meeting  |
| | Agenda Front Page |
| | Agenda Papers |
| 1. | Apologies/Substitutes |
| 2. | Declarations of Interest |
| 3. | Minutes – To approve the Minutes of the Meeting of this Committee held on the 18th March 2014 |
| 4. | Part I – For Decision |
| | The report is provided in order to allow the Audit Committee to consider the work of the Internal Audit Team over the financial year 2013/14 and the opinion of the Head of Audit Partnership in relation to the Council’s control environment.The Audit Committee must decide whether it is satisfied that an effective internal audit service operated at the Council during 2013/14. |
| | Internal Audit Annual Report 2013/14 |
| 5. | This report sets out the Annual report of the activity of the Audit Committee for 2013/2014 |
| | Audit Committee Annual Report 2013/14 |
| 6. | This report sets out revisions to the internal audit approach for 2014/15 arising from responses to the recent IIA review and a desire to review and refresh a process which has not been examined for some years.As these changes will affect the information presented to the Audit Committee in future we present this report to inform the Committee in advance and give opportunity to comment.The principal changes affect the assurance levels recommendation ratings and process for completing and following up audit projects. |
| | Internal Audit 2014/15 Reporting Refresh |
| 7. | Each year the council must produce and approve an Annual Governance Statement (AGS). AGS are designed to summarise for members and residents the council’s approach to governance and show how the council fulfils the principles for good corporate governance in the public sector. The AGS needs to draw conclusions based on evidence throughout the past year about the effectiveness of the council’s arrangements.The AGS must be published alongside the council’s formal audited financial statements though need not be agreed at the same time. The full financial statement and the auditor’s opinion will be considered by the committee in September. It is after that when the AGS is published along with the accounts.This year’s AGS builds on previous statements providing updated information where needed.Our governance arrangements are well-developed and pervade all that we do in a variety of forms but they evolve. Their various components are subject to ongoing development with principal developments summarised in the AGS.Work to review significant governance issues highlighted last year progressed well. Following input from the Leader and others there are further developments needed and these are highlighted at the end of the draft.In conclusion governance arrangements remain appropriate effective and adaptive to change as circumstances dictate. |
| | Annual Governance Statement 2013/14 |
| 8. | This report provides a ‘suite’ of updated policies which when taken together review and strengthen the council’s approach to tackling fraud corruption and money-laundering whilst providing a framework for officers to speak up about concerns they might have regarding the organisation.1. Anti-fraud and corruptionA strong anti-fraud and anti-corruption culture alongside an effective strategy is a key part of good Corporate Governance. The council is committed to the prevention deterrence detection and investigation of all forms of fraud and corruption at all levels of its activity. The council will seek to prosecute or apply other appropriate sanctions to perpetrators of fraud and corruption.2. Money LaunderingThis policy enables employees and Members to respond to any concerns they have regarding money laundering in the course of their dealings for the council giving them avenues to report such concerns to the designated Money Laundering Reporting Officer (Head of the Internal Audit Partnership). 3. WhistleblowingThe ‘Speaking Up’ policy (also known as Whistleblowing) has been updated in accordance with best practice and the Enterprise and Regulatory Reform Act (ERRA) that came into effect last year.It is now no longer a requirement for a disclosure to be made in ‘good faith’ for it to be protected but it is now a requirement that a disclosure is made ‘in the public interest’ (stopping employees raising concerns about breaches of their own contract of employment).4. BriberyThe Bribery Act was introduced in 2010 and amongst other responsibilities it places a legal duty on the council to prevent bribery in its actions processes and procedures. |
| | Anti-Fraud and Corruption Strategy – Suite of Policies |
| 9. | Each year in support of the external audit of the council'sfinancial statements it is necessary to provide two assuranceletters to the auditors. These are important statements onwhich the auditors rely for their opinion work. The twocompleted letters are attached. One is from the chairman onbehalf of the committee. The second is from the Deputy ChiefExecutive on behalf of management. They cover similarpoints to assurance letters in the past and have already beenshared in draft with our auditors. They cover assurancesrelating to such matters as disclosures of material factsaffecting the statements fraud contingent liabilities and legalissues affecting the statements |
| | 2013/14 Financial Statements – Letters of Assurance to External Auditors |
| 10. | Part II – Monitoring/Information Items |
| | This report provides an update on the work of the Investigation team within Revenues and Benefits. The year has been one where changes to National Non Domestic Rates (NNDR) and the introduction of the Council Tax Reduction Scheme (CTRS) together with new legislation to deal with fraud within Council Tax support and Tenancy Fraud has meant changes to the way the team works. The team itself has seen changes in personnel. Fraud awareness training was conducted over the year further reiterating the prevention message and the anti-fraud culture for the Council as a whole. With the Single Fraud Investigation Service (SFIS) currently starting to roll out nationwide and Universal Credit still to come together with the changes that have already happened this year there is an opportunity to reflect on the impacts and jointly review the service. |
| | Annual Fraud Report 2013/14 |
| 11. | This paper provides the Audit Committee with a report on progress in delivering Grant Thornton’s responsibilities as our external auditors. The paper includes:• a summary of emerging national issues and developments that may be relevant to you; and• a number of challenge questions in respect of these emerging issues which the Committee may wish to consider. |
| | External Auditor’s Work Programme and Scale of Fees 2014/15 |
| 12. | Report Tracker and Future Meetings |