Agenda, decisions and minutes
Venue: Council Chamber, Council Offices, Cannards Grave Road, Shepton Mallet BA4 5BT. View directions
Contact: Email: democraticservicesteam@somerset.gov.uk
Media
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Apologies for Absence To receive any apologies for absence. Minutes: Before proceedings began the Chair thanked the former S151 Officer Jason Vaughan who was attending to present a report, for his hard work and welcomed the new S151 Officer, Maria Christofi to the meeting. He also thanked Steve Ashton for returning to the committee. He reminded Members that they were able to arrange a substitute, should they not be able to attend a meeting of the Audit Committee. Apologies were received from Councillors Steve Ashton and Mandy Chilcott. |
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Minutes from the Previous Meeting To approve the minutes from the previous meeting. Minutes: The Committee was asked to consider the Minutes of the meeting held on 30 May 2024. Councillor Andy Sully proposed and Councillor Simon Coles seconded that they be accepted as a true and accurate record and were approved. |
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Declarations of Interest To receive and note any declarations of interests in respect of any matters included on the agenda for consideration at this meeting. (The other registrable interests of Councillors of Somerset Council, arising from membership of City, Town or Parish Councils and other Local Authorities will automatically be recorded in the minutes: City, Town & Parish Twin Hatters - Somerset Councillors 2023 ) Minutes: There were none. |
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Public Question Time The Chair to advise the Committee of any items on which members of the public have requested to speak and advise those members of the public present of the details of the Council’s public participation scheme. For those members of the public who have submitted any questions or statements, please note, a three minute time limit applies to each speaker and you will be asked to speak before Councillors debate the issue. We are now live webcasting most of our committee meetings and you are welcome to view and listen to the discussion. The link to each webcast will be available on the meeting webpage, please see details under ‘click here to join online meeting’. Minutes: No questions or statements were received. |
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To consider the report. Additional documents: Decision: The Audit Committee:
Minutes: The Chair welcomed the Public Sector Audit Director, Grant Thornton UK LLP, Beth Bowers. The Service Director Finance and Procurement, Nicola Hix, introduced the report, highlighting that it had been an achievement to sign off all the legacy council accounts. There was one outstanding audit for South Somerset District Council (SSDC) for 2022/23 which, by working with Grant Thornton, will be ready for the backstop date. The commissioned external help has now ceased so the work is back in-house, putting increased pressure on the team who are also working on the 2023/24 accounts for Somerset Council. Although there will be additional resources assigned, the task is particularly challenging as there are no SSDC legacy accountants remaining at the Council, meaning a lack of legacy knowledge, Beth Bowers then presented the report, highlighting the following:
The Audit Committee asked a number of questions and made a number of comments which were responded to at the meeting, as follows:
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Strategic Risk Report To consider the report. Additional documents: Decision: The Audit Committee:
1. Noted the current strategic risks for Somerset Council set out in Appendix One
2. Requested an update on the risks regarding delivery of the Commercial Investment Disposal and Asset Management Strategy and Programme to be provided at the next Audit meeting.
Minutes: The Executive Director, Strategy Workforce & Localities, Alyn Jones, presented the report which highlighted the following:
The Audit Committee asked a number of questions and made a number of comments which were responded to at the meeting, as follows:
The Audit Committee:
1. Noted the current strategic risks for Somerset Council set out in Appendix One
2. Requested an update on the risks regarding delivery of the Commercial Investment Disposal and Asset Management Strategy and Programme to be provided at the next Audit meeting.
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Progress Report on the Recommendations of the Interim Auditor's Annual Report 2022-23 To consider the report. Additional documents: Decision: The Audit Committee:
1. Noted the progress made against the actions in relation to the Key Recommendations.
Minutes: The Service Director Finance and Procurement, Nicola Hix, introduced the report, which was an update to the report that the Committee had received in May 2024, and highlighted the following:
The Audit Committee requested further details on a number of the Key Recommendations which were duly provided by the Service Director Finance and Procurement. The Audit Committee:
1. Noted the progress made against the actions in relation to the Key Recommendations.
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Improvement and Transformation Programme Risk Management Update To consider the report. Additional documents: Decision: The Audit Committee:
1. Noted the risks associated with the Improvement and Transformation Programme set out in Appendix A
2. Considered whether the proposed mitigating actions are adequate and appropriate to address concerns.
3. Requested that all elected Members are further informed on the progress and milestones of the Programme.
Minutes: The Executive Director, Strategy Workforce & Localities, Alyn Jones, presented the report, which was an update on the potential risks linked to the Council’s Improvement and Transformation Programme. He highlighted the following:
The Chair advised the Committee that the Chairs of the Audit and Scrutiny Committees had met recently and discussed a joint approach to reviewing the risks within the Programme. The Audit Committee asked a number of questions and made a number of comments as follows:
The Audit Committee:
1. Noted the risks associated with the Improvement and Transformation Programme set out in Appendix A
2. Considered whether the proposed mitigating actions are adequate and appropriate to address concerns.
3. Requested that all elected Members are further informed on the progress and milestones of the Programme.
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Internal Audit Annual Opinion Report 2023-24 To consider the report. Additional documents: Decision: The Audit Committee:
1. Noted the Internal Audit Annual Audit Opinion for 2023-24 for Somerset Council.
2. Requested an update on the completion of actions for the Health and Safety Governance internal audit report recommendations be provided at the next Audit meeting Minutes: The Chair welcomed the Assistant Director SWAP Internal Audit Services, Alastair Woodland, who presented the report which highlighted the following:
The Audit Committee asked a number of questions and made a number of comments which were responded to at the meeting, as follows:
The Audit Committee:
1. Noted the Internal Audit Annual Audit Opinion for 2023-24 for Somerset Council.
2. Requested an update on the completion of actions for the Health and Safety Governance internal audit report recommendations be provided at the next Audit meeting |
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Internal Audit Plan Progress Report 2024-25 To consider the report. Additional documents: Decision: The Audit Committee:
1. Noted the position of the 2024-25 Internal Audit Plan and considered any significant governance, risk and control weaknesses identified. Minutes: The Audit Committee received the Internal Audit Plan Progress Report 2024-25 from the Assistant Director SWAP Internal Audit Services, Alastair Woodland. He highlighted the key points of the report as follows:
The Audit Committee asked a number of questions and made a number of comments which were responded to at the meeting, as follows: · Although the Council is going in the right direction, the auditors noted that there was room for improvement and the balance was not where it should be. Time is a concerning factor to get things right. · Regarding the lack of assurance on Pupil Referral Units, Officers have responded quickly and much work has been done since June 2024. · Debt recovery takes a lot of Officer time. It is an area that needs to be improved such by getting payments up front, timely invoicing etc. · The property team needs to be adequately resourced to ensure that nothing is missed. More detail would be available at the Property and Investment Sub-committee.
The Audit Committee:
1. Noted the position of the 2024-25 Internal Audit Plan and considered any significant governance, risk and control weaknesses identified. |
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Somerset Council Going Concern Assessment To consider the report. Additional documents: Decision: The Audit Committee:
1. Noted the Section 151 Officers assessment that the Council is a “going concern” and agreed that the 2023/24 statement of accounts should be prepared on that basis. Minutes: The former S151 Officer Jason Vaughan presented the report. He highlighted that the Statement of Accounts for Somerset Council are required to be prepared in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (the Code) and that in accordance with the Code, they must be prepared on the basis that Somerset Council is a going concern. The factors that underpin an assessment of “going concern” are:
The report continued that the Council was in a more favourable position with a 2023/24 underspend of just under £2m, General Reserves of over £52m, 2024/25 budget monitoring forecasting an underspend of £0.2m, an approved Financial Strategy and an updated MTFP showing that the budget can be balanced over the medium term. In conclusion, the report stated that it was appropriate to prepare the 2023/24 statement of accounts on a “going concern” basis. The Audit Committee asked a number of questions and made a number of comments as follows:
The Audit Committee:
1. Noted the Section 151 Officers assessment that the Council is a “going concern” and agreed that the 2023/24 statement of accounts should be prepared on that basis. |
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Annual Governance Statement 2023-24 To consider the report. Additional documents:
Decision: The Audit Committee:
1. Reviewed and commented on the draft Annual Governance Statement 2023/24 (Appendix A), the Action Plan for 2024/25 and 2025/26 (Annex 1), the supporting evidence (Annexes 2, 3 and 5) and the Local Code of Corporate Governance (Annex 4).
2. Noted that the final version of the AGS will be presented to the Audit Committee on 30 September 2024 as part of the annual Statement of Accounts 2023/24
Minutes: The Interim Head of Governance & Democratic Services, Scott Wooldridge, presented the report which highlighted that the Account and Audit (Amendment) (England) Regulations 2015 require the Council to produce an Annual Governance Statement (AGS) to sit alongside the annual Statement of Accounts. The AGS provides assurance that the Council has a sound governance framework in place to manage the risks that might prevent its achievement of statutory duties and organisational objectives. Good governance is an essential pre-requisite to any organisation pursuing its vision effectively and underpins that vision with effective control mechanisms and risk management. He also highlighted the following:
The Chair noted that the AGS will come back to the Committee as part of the Annual Statement of Accounts in September and thanked all the Officers and Auditors for their hard work in putting it together. The Audit Committee:
1. Reviewed and commented on the draft Annual Governance Statement 2023/24 (Appendix A), the Action Plan for 2024/25 and 2025/26 (Annex 1), the supporting evidence (Annexes 2, 3 and 5) and the Local Code of Corporate Governance (Annex 4).
2. Noted that the final version of the AGS will be presented to the Audit Committee on 30 September 2024 as part of the annual Statement of Accounts 2023/24.
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Exclusion of the Press and Public To consider passing a resolution having been duly proposed and seconded under Schedule 12A of the Local Government Act 1972 to exclude the press and public from the meeting, on the basis that if they were present during the business to be transacted there would be a likelihood of disclosure of exempt information, within the meaning of Schedule 12A to the Local Government Act 1972.
Reason Information relating to the financial or business affairs of any particular person (including the authority holding that information)
Decision: The Audit Committee:
1. Passed a resolution to exclude the press and public from the meeting on the basis that if they were present there would be a likelihood of disclosure of exempt information.
Votes: Unanimous Minutes: The Committee was asked to consider passing a resolution under Schedule 12A of the Local Government Act 1972 to exclude the press and public from the meeting, on the basis that if they were present during the business to be transacted there would be a likelihood of disclosure of exempt information. This was proposed by Councillor Andy Sully and seconded by Councillor Tim Kerley and was approved unanimously. The Audit Committee:
1. Passed a resolution to exclude the press and public from the meeting on the basis that if they were present there would be a likelihood of disclosure of exempt information.
Votes: Unanimous |
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Somerset Council 2023-24 IT Audit Report To consider the report. Decision: Report received. Minutes: Confidential minute.
At the end of the discussion the Audit Committee noted the report and the action required by the Council.
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Audit Committee Workplan To consider the report. Additional documents: Decision: The Audit Committee:
1. Considered whether the content of the proposed workplan and was adequate and appropriate.
Minutes: The Audit committee received the Audit Committee Workplan from the Chair which detailed the forward plan of items currently for consideration at the meeting of the Audit Committee on 30 September 2024.
The Audit Committee:
1. Considered whether the content of the proposed workplan and was adequate and appropriate.
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