Background
Background

Agenda and minutes

Venue: Bainbridge Room, The Copeland Centre, Catherine Street, Whitehaven, CA28 7SJ

Contact: Clive Willoughby  Tel: 01946 598328

Items
No. Item

AU53

Apologies for Absence

Minutes:

Apologies for absence received from Councillors Dave Riley and Alistair Norwood.

AU54

Declarations of Interests in Agenda Items:

Minutes:

Councillor Joan Hully declared an interest on issues relating to benefits.

 

AU55

Arrangement of Agenda

Minutes:

RESOLVED: that Item 12 (External Audit Plan) and Item 13 (Local Government Ethical Standards) be taken after Item 5 (Report on the implementation of Audit Recommendations for Quarter 4).

AU56

Minutes of the meeting held on 30 January 2019 pdf icon PDF 65 KB

Minutes:

RESOLVED – That the minutes of the meeting held on 30 January 2019 be signed by the Chair as a correct record.

 

AU57

Quarterly Risk Monitoring Report for Quarter 4 of 2018/19 pdf icon PDF 53 KB

Additional documents:

Minutes:

Consideration was given to the Risk Monitoring report for Quarter four of 2018/19, introduced by the Performance and Risk Management Officer.

 

Committee were advised that all of the Leader and Management Group (LMG) had undergone Risk Management training.

The Corporate Leadership Team (CLT) were closely monitoring the uncertainty around the Government’s strategy and policy for the UK’s departure from the European Union, including the impact on funding to rural communities.

CLT were also monitoring the local impact of Welfare Reform, including the roll out of Universal Credit in Copeland.

 

Committee asked that a specific risk be entered for the next quarter regarding Brexit. They also requested a more detailed risk around Universal Credit.

 

Committee reviewed the register in detail and made additional suggestions which the Performance and Risk Management Officer may wish to look at for future reports.

 

The Performance and Risk Management Officer was thanked for her attendance and report. Members expressed their reassurance at the way the risks were being monitored.

 

RESOLVED – That

a)      the updated Strategic Risk Register attached at Appendix A to the report be noted;

b)      the changes made to the Strategic Risk Register during Quarter four attached at Appendix B to the reports be noted;

c)      the ‘Red’ Operational Risks Report for Quarter three attached at Appendix C to the report be noted; and

d)       no further recommendation be made for consideration by the Executive.

 

AU58

Report on the implementation of Audit Recommendations for Quarter 4 of 2018/19 pdf icon PDF 64 KB

Additional documents:

Minutes:

Consideration was given to the progress of the implementation of Audit recommendations for Quarter four of 2018/19.

 

The Performance and Risk Management Officer highlighted that at the end of Quarter three, there were a total of 32 audit recommendations outstanding, with a target date for completion up to 31 March 2019. Of these 12 were Priority 1 and 20 were Priority 2.

 

During the discussion that followed, Committee were encouraged that overall, the numbers were reducing. A suggested was put forward that an additional line be added to show those items ‘Not Progressed’

 

RESOLVED – That

a)      the report and progress being made in implementing overdue recommendations be noted;

b)      the recommendations made by CLT listed in table 2 of the report (2.4 refers) be agreed.

 

 

AU59

External Audit Plan pdf icon PDF 405 KB

Minutes:

Consideration was given to the Grant Thornton External Audit Plan for the year ending 31 March 2018, introduced by Mr Jamie Wright (Grant Thornton).

 

During the discussion that followed, Councillor Gillian Troughton highlighted a risk regarding the tri-annual valuation of the pension fund and was advised that this would be a consideration for the 2018/19 accounts.

 

An update was then provided on the progress made and the timetable for the 2017/18 accounts.

 

RESOLVED – That the Grant Thornton External Audit Plan for the year ending 31 March 2018 be received and noted.

 

AU60

Local Government Ethical Standards pdf icon PDF 51 KB

Additional documents:

Minutes:

Consideration was given to the a review on Local Government Ethical Standards which was published by the Committee on Standards in Public Life on

30 January 2019.

 

The review concluded that the evidence “supports the view that the vast majority of councillors maintain high standards of conduct.  There is however clear evidence nationally of misconduct by some councillors, the majority of cases relating to bullying or harassment or other disruptive behaviour”. The review was  “also concerned about a risk to standards under the current arrangements, as a result of the current rules around declaring interests, gifts and hospitality, and the increased complexity of local government decision-making.”

 

The Committee welcomed the findings in the report and the list of recommendations at Appendix 1 of the agenda report.

 

RESOLVED: that

a)      the report be noted, and

b)      the Monitoring Officer consider the list of best practice recommendations and discuss these with the Cumbrian Monitoring Officers Group and CALC, with any potential revisions to the existing code of conduct and/or guidance to take account of these recommendations to be reported back to this Committee.

 

AU61

Fraud Prevention and Anti-Corruption Strategy pdf icon PDF 80 KB

Additional documents:

Minutes:

Consideration was given to the draft revision of the Fraud and Anti-Corruption Strategy, introduced by the Audit Manager.

 

Members were advised that most of the revisions referred to changes to Officers and Lead Officers. This would be included as part of the Member Induction programme following the elections.

 

Committee liked the format of the Strategy and suggested it be linked to other HR policies.

 

RESOLVED: that  

a)      the draft revision of the Fraud and Anti-Corruption Strategy, with the suggestions made be endorsed, and

b)      the Fraud and Anti-Corruption Strategy be recommended to Council for approval.

 

AU62

Anti-Money Laundering Policy pdf icon PDF 62 KB

Additional documents:

Minutes:

Consideration was given to the updated and revised draft Anti-Money Laundering Policy, introduced by the Audit Manager.

 

Committee noted that the Chief Finance Officer was the Council’s Money Laundering Reporting Officer.

 

RESOLVED: that 

a)      the draft revision of the Anti-Money Laundering Policy, with the suggestions made be endorsed, and

b)      the revised Anti-Money Laundering Policy be recommended to Executive.

 

AU63

Draft Audit Plan and Charter - 2019/20 pdf icon PDF 213 KB

Minutes:

Consideration was given to the Internal Audit Plan 2019/20 and Internal Audit Charter, introduced by the Audit Manager.

 

Members were advised that the Internal Audit Manager was required under the mandatory Public Sector Internal Audit Standards to prepare an annual risk based audit plan for review and approval by the Corporate Leadership Team and the Audit & Governance Committee.

The Internal Audit Charter required approval by CLT and the Audit & Governance Committee each year. 

The Corporate Leadership Team had approved both the Audit Plan and the updated Internal Audit Charter.

 

Committee was of the opinion that the approach taken to the Audit Plan was sensible and the topics were relevant.

 

RESOLVED:- that

a)       The audit plan for 2019/20, including details of risk-based reviews (Appendix A of the agenda report) and cyclical audit reviews (Appendix B of the agenda report) be approved.

b)      the proposed timings of risk-based audits set out at Appendix A of the agenda report, which will determine when each final report is communicated to the Committee be noted.

c)       the Internal Audit Charter (Appendix C of the agenda report) be approved.

 

 

AU64

Audit Monitoring Report pdf icon PDF 46 KB

Additional documents:

Minutes:

Consideration was given to the 2019 Audit Monitoring Report, introduced by the Audit Manager.

 

Members were advised that the report covered the period January to 5th April 2019.

Internal Audit had issued five Final reports for this quarter and the assurance levels were:

Cash Receipting – Follow Up – Partial

Licensing – Reasonable

Creditors – Reasonable

Sundry Debtors – Reasonable

Main Accounting System – Reasonable

 

Committee expressed concern that the Payment Card Industry Data Security Standards was not being met.

 

RESOLVED: that progress on the Audit Plan be noted.

 

AU65

Internal Audit Work Plan - Progress to 5 April 2019 pdf icon PDF 95 KB

Minutes:

Committee considered the progress made to 5th April 2019 on the Internal Audit Work Plan 2018/19.

 

RESOLVED:- that the progress made on the Internal Audit Work Plan 2018/19 be noted.

 

 

 

 

AU66

Internal Audit Performance Measures to 5 April 2019 pdf icon PDF 71 KB

Minutes:

Committee considered the Internal Audit Performance Measures for Quarter four of 2018/19.

 

RESOLVED:- that the Internal Audit Performance Measures for Quarter four of 2018/19 be noted.

 

 

Original text