| Item | Description | Resolution |
|---|---|---|
| PART 1 - PUBLIC | ||
| AU 13/015 |
Declarations of interest. |
There were no declarations of interest made. |
| AU 13/016 |
Minutes |
RESOLVED: That the Minutes of the meeting of the Audit Committee held on 28 January 2013 be approved as a correct record and signed by the Chairman. |
| MATTERS FOR RECOMMENDATION TO THE CABINET | ||
| AU 13/017 |
Housing and Council Tax Benefits, Council Tax Reduction Scheme Anti-Fraud Policy |
Further to Minute AU 13/006, the report of the Director of Finance and Transformation advised that the Government had now enacted the regulations for the investigation and sanction action relating to the Council Tax Reduction Scheme (CTRS) which came into effect from 1 April 2013. Although this scheme replaced Council Tax Benefits there would be an overlap in the investigation of offences between the two schemes and thus a need to update the Housing and Council Tax Benefits Anti-Fraud Policy to include reference to the new scheme. It was noted that the majority of amendments took place in the Prosecution Policy incorporated in the revised policy annexed to the report. RECOMMENDED: That the updated Housing and Council Tax Benefits and Council Tax Reduction Scheme Anti-Fraud Policy set out at Annex 1 to the report be commended to the Council for adoption via the Overview and Scrutiny Committee and Cabinet subject to the following amendments: (1) the substitution of 'each member' for 'one member' in paragraph 4.4; and (2) the inclusion of a paragraph in the Prosecution Policy clarifying the use of administrative penalties as an addition to recovery of the debt. |
| DECISIONS TAKEN UNDER DELEGATED POWERS IN ACCORDANCE WITH PARAGRAPH 3 (OR 2), PART 3 OF THE CONSTITUTION | ||
| AU 13/018 |
Annual Governance Statement 2012/13 |
The Director of Finance and Transformation presented the Annual Governance Statement for the year ended 31 March 2013 which was required to be certified by both the Leader of the Council and the Chief Executive and to accompany the Council's 2012/13 Statement of Accounts. Consideration was given to the Statement, prepared by way of a self assessment questionnaire and supporting evidence, which was annexed to the report. It was noted that a service assurance statement was outstanding from one chief officer and any issues arising would be reported back to the next meeting of the Committee. Members suggested that the reference in the Statement to publication of an annual report on the activities of the Overview and Scrutiny Committee would not aid transparency and would impose an additional burden in the current challenging circumstances. It was also considered that reference to career structures for Members in the supporting evidence at Annex 2 to the report was inappropriate and should be deleted. RESOLVED: That, subject to no issues arising from the outstanding service assurance statement, (1) the Annual Governance Statement 2012/13 set out at Annex 1 to the report, as amended by the deletion of reference to the Overview and Scrutiny Committee annual report and Members' career structure, be endorsed; and (2) the Annual Governance Statement, as amended, be recommended for adoption to the General Purposes Committee to accompany the Statement of Accounts 2012/13. |
| AU 13/019 |
Treasury Management Update |
The report of the Director of Finance and Transformation provided an update of treasury management activity undertaken during the 2012/13 financial year within the context of the national economy. Members were invited to endorse the action taken by officers and to note the treasury management position as at 1 March 2013. Members were pleased to note that the Council's investments had out-performed the benchmark by 67 basis points. RESOLVED: That (1) the action taken by officers in respect of treasury management activity be endorsed; and (2) the treasury management position as at 1 March 2013 be noted. |
| AU 13/020 |
Internal Audit Plan 2013-14 |
The Chief Internal Auditor presented the draft Internal Audit Plan for 2013/14. Consideration was given to the coverage of the plan which was based on a risk assessment of the Council's Internal Audit needs and contained both assurance and consultancy work. It was noted that the Internal Audit workload continued to reflect the Council's focus on identifying financial savings and opportunities for generating income and efficiencies, including a specific allowance of days allocated to corporate consultancy work directed by the Management Team. The Plan also incorporated contingencies for work relating to ad hoc projects and future special investigations. RESOLVED: That the Internal Audit Plan for 2013/14, as set out at Annex 1 to the report, be approved. |
| AU 13/021 |
Compliance with International Standards on Auditing |
The report of the Chairman of the Audit Committee explained how those charged with governance were required to assure the external auditor that the Council had complied with the requirements of the International Standards on Auditing. Members considered the responses which had been prepared with input from the Chairmen of the Audit and General Purposes Committees, both bodies having responsibility for corporate governance. It was noted that the Management Team was also required to provide assurance in this regard and the management response to the questions asked of them was annexed to the report. RESOLVED: That (1) the responses set out in Annex 1 to the report be endorsed and the assurance provided be agreed; and (2) the General Purposes Committee be requested to consider and agree this assurance at its next meeting on 9 April 2013. |
| MATTERS SUBMITTED FOR INFORMATION | ||
| AU 13/022 |
Chief Internal Auditor's Interim Report |
The Committee received the opinion of the Chief Internal Auditor on the overall adequacy and effectiveness of the Council's control environment as required by the Accounts and Audit Regulations 2011. This was part of the evidence to assist in consideration of the Annual Governance Statement and it was noted that a full annual report would be presented at the June meeting of the Committee. Members asked questions on a number of the audits set out in the annex to the report. They were advised that, based upon the outcome of work undertaken to date in the current year and supporting evidence, in the opinion of the Chief Internal Auditor the Council had maintained an adequate and effective internal control environment. RESOLVED: That the report be received and noted. |
| AU 13/023 |
Revised Internal Audit Opinions |
The report of the Chief Internal Auditor gave details of the revised Internal Audit opinions to be used from 1 April 2013 as part of the partnership arrangement with Gravesham Borough Council which sought to align policies at both sites based on best practice from each Authority. It was noted that the new opinions were a three point scale of Red, Amber and Green. Members were advised that regular updates of the outcomes of audits would continue to be provided to the Committee using the new opinions which had been approved by the Management Team. RESOLVED: That the report be received and noted. |
| AU 13/024 |
Review of Operational Risk Registers - December 2012 |
The report of the Director of Finance and Transformation updated the Committee on the results of a review of the Operational Risk Registers carried out by Services in December 2012. It was noted that the number of risks reported in the high category had increased, details of which were set out in the annex to the report. Members were advised that any risks identified as high would be considered as part of the Internal Audit Plan to ensure that action had been taken to minimise the risk to an acceptable level. At Members' request it was agreed to specify the actual risk in future presentations. RESOLVED: That the report be received and noted. |
| AU 13/025 |
Grant Thornton - Audit Committee Update |
The report of the Director of Finance and Transformation introduced an update paper from Grant Thornton, the External Auditor, setting out progress with the current audit and providing information about emerging issues. Mr Greenlee indicated that there was nothing of concern to bring to Members' attention. RESOLVED: That the report be received and noted. |
| MATTERS FOR CONSIDERATION IN PRIVATE | ||
| AU 13/026 |
Exclusion of Press and Public |
The Chairman moved, it was seconded and RESOLVED: That as public discussion would disclose exempt information, the following matters be considered in private. |
| PART 2 - PRIVATE | ||
| MATTERS SUBMITTED FOR INFORMATION | ||
| AU 13/027 |
Insurance Claims History: April 2012 - March 2013 (Reason: LGA 1972 Sch 12A Para 3 - Financial or business affairs of any particular person) |
The Director of Finance and Transformation reported on the nature and volume of liability and property damage insurance claims submitted during the period April 2012 to March 2013. RESOLVED: That the report be received and noted. |