| Item | Description | Resolution |
|---|---|---|
| PART 1 - PUBLIC | ||
| AU 08/016 |
Declarations of interest. |
There were no declarations of interest made. |
| AU 08/017 |
Minutes |
RESOLVED: That the Minutes of the meeting of the Audit Committee held on 14 February 2008 be approved as a correct record and signed by the Chairman. |
| DECISIONS TAKEN UNDER DELEGATED POWERS IN ACCORDANCE WITH PARAGRAPH 3 (OR 2), PART 3 OF THE CONSTITUTION | ||
| AU 08/018 |
Audit Commission Data Quality Review Report 2006/07 |
The report of the Management Team gave details of the work undertaken by the Audit Commission in reviewing the data quality issues used in production of the Council's key performance indicators. A copy of the Audit Commission report was received which covered three stages including a review of management arrangements, an analytical review of BVPI and non-BVPI data and data quality spot checks. The district audit representatives introduced the findings of the report which concluded that the Council's overall management arrangements for ensuring data quality were performing well. It was noted that recommendations for further improvement had been implemented by officers. Members raised a number of detailed questions on the contents of the report which were answered by the district audit team and officers as appropriate. RESOLVED: That the Action Plan set out at Annex 1 to the report be endorsed. |
| AU 08/019 |
Annual Governance Statement 2007/08 |
The Director of Finance presented the Annual Governance Statement for the year ended 31 March 2008 which was required to be certified by both the Leader of the Council and the Chief Executive for inclusion in the Council's 2007/08 Statement of Accounts. It was noted that this document replaced the Statement on Internal Control and attention was drawn to an amendment which would be made to the text arising from the Secretary of State's approval of a Compulsory Purchase Order in respect of Hadlow Tower. RESOLVED: That (1) the Annual Governance Statement, as set out at Annex 1 to the report, be endorsed subject to the amendment in respect of Hadlow Tower; and (2) the Annual Governance Statement be recommended for adoption to the General Purposes Committee for inclusion in the Statement of Accounts following certification by the Chief Executive and the Leader of the Council. |
| AU 08/020 |
Internal Audit Plan 2008/09 |
The Chief Internal Auditor presented the proposed Internal Audit Operational Plan for 2008/09. Members reviewed the Plan and considered its coverage for the forthcoming year. RESOLVED: That the internal Audit Plan for 2008/09, as set out at Annex 1 to the report, be adopted. |
| AU 08/021 |
Audit and Inspection Plan 2008/09 (Including Fees) |
The joint report of the Chief Executive and Director of Finance presented the Council's tailored Audit and Inspection Plan for 2008/09 and made reference to the concerns expressed at the last meeting (Minute AU 08/009) about the indicative fee scales. In introducing the report Trevor Greenlee (Audit Manager) advised that the Commission had addressed the concerns of local authorities and had agreed to the scaling back of fees for use of resources assessment and for fewer matters to be investigated and, where possible, on a cyclical basis. There would therefore be a small inflationary increase in fees. Reference was made to the need for the plan including revised figures to be agreed by the end of May and a mechanism was suggested for enabling approval prior to the next meeting of the Committee. RESOLVED: That the Director of Finance, in consultation with the Chairman, Vice-Chairman and Leader, be authorised to approve the Audit and Inspection Plan for 2008/09 following receipt of the revised figures in respect of fees. |
| MATTERS SUBMITTED FOR INFORMATION | ||
| AU 08/022 |
Annual Report of the Chief Internal Auditor |
The Committee received the annual report on work carried out by the Internal Audit Section during 2007/08 which was required as part of the evidence supporting the conclusions of the Annual Governance Statement. Details were given of the outcome of audits carried out during 2007/08 from which it was noted that no significant issues had been raised that would materially affect the accounts of the Council. However, the Chief Internal Auditor drew attention to one issue currently awaiting Counsel's opinion which might develop into a non-trivial matter and would be reported at a future meeting of the Committee. Members were advised that it was the opinion of the Chief Internal Auditor that an adequate and effective internal control environment had been in place during the financial year 2007/08. RESOLVED: That the report be received and noted. |
| AU 08/023 |
Update on Risk Management |
The report of the Chief Internal Auditor informed the Committee of the steps taken to improve risk management following the external review carried out by Zurich Municipal. Attention was drawn to changes which would be implemented in the next round of risk register reviews for which training for all managers was planned. Members were updated at the meeting on action arising from the recent theft of one of the Council's recycling vehicles and a spate of vandalism at the Gibson Building. RESOLVED: That the report be received and noted. |
| AU 08/024 |
CIPFA Code of Practice Review |
The report of the Chief Internal Auditor gave details of the internal review of the CIPFA Code of Practice for Internal Audit in Local Government 2006 which had been carried out. It was concluded that there was compliance with the majority of the Code although the Kent Audit Group had agreed to undertake a form of bench-marking. RESOLVED: That the report be received and noted. |
| AU 08/025 |
Tonbridge and Malling Internal Audit Manual |
The Chief Internal Auditor reported on the review and revision of the Internal Audit Manual to provide a local document for use in ensuring consistency with best practice and the CIPFA Internal Audit Code of Practice 2006. RESOLVED: That the report be received and noted. |
| AU 08/026 |
Annual Audit and Inspection Letter |
The report of the Chief Executive informed the Committee of the receipt of the Annual Audit and Inspection Letter providing an overall summary of the Audit Commission's assessment of the Council and drawing on audit inspection and performance assessment work prepared by the Relationship Manager. Members were pleased to note that the letter had been very positive about the Council's performance and finances, demonstrating that the Council continued to perform in a manner befitting its status as an "excellent" Council. Members asked a range of questions on the Inspection Letter which were answered by Mr Greenlee. RESOLVED: That the report be received and noted. |
| MATTERS FOR CONSIDERATION IN PRIVATE | ||
| AU 08/027 |
Exclusion of Press and Public |
No matters were considered in private. |