Meeting documents

Audit Committee
Tuesday, 27th March, 2018 9.30 am

Date: Tuesday 27th March 2018 Time: 9:30 a.m. Place: Council Chamber, Civic Centre, Ebbw Vale

Please note: all Minutes are subject to approval at the next Meeting

PresentAndWithReport toReport of
MR. PETER WILLIAMS (CHAIR)
Item
No
Item/Resolution Status Action
PUBLIC
1. TUDALEN GLAWR AGENDA GYMRAEG/WELSH VERSION OF AGENDA COVERSHEET
Tudalen Glawr Agenda Gymraeg/Welsh Agenda Coversheet (169K/bytes)
Noted
2. SIMULTANEOUS TRANSLATION

It was noted that no requests had been received for the simultaneous translation service.

Noted
3. APOLOGIES

The following apologies for absence were reported:-

Councillors G.A. Davies, L. Elias (Vice-Chair), M. Holland and H. Trollope

Noted
4. DECLARATIONS OF INTEREST AND DISPENSATIONS

No declarations of interest or dispensations were reported.

Noted
5. WAO - AUDIT PLAN 2018
Covering Report (61K/bytes)
WAO report (504K/bytes)

Consideration was given to the report of the Wales Audit Office.

The Financial Audit Manager, Wales Audit Office spoke to the Audit Plan and advised that the purpose of the Plan was to set out the proposed work to be undertaken by the Wales Audit Office along with timelines, responsible officer and costs to be incurred by the Authority. He advised that the Plan was at Draft stage although agreed by officers it needed to be considered by the Audit Committee as those charged with the governance. Once the plan had been through the relevant process it would be finalised.

He further referred Members to the table contained in the Plan which detailed the financial audit risks which had been identified at the planning stage of the audit. He noted that the Audit of the Council's 2016/2017 Statement of Accounts had yet to be completed and when findings had been finalised consideration would be given to the impact on the current audit year

The Financial Audit Manager noted previous discussions in relation to the Bedwellty House Charity and advised that it had been agreed to test these during the findings of the main accounts undertaken for Blaenau Gwent.

In terms of the Performance Audit, the Financial Audit Manager noted the anticipated Local Government Wales Bill and advised that the Local Government (Wales) Measure 2009 would no longer apply to Councils. Therefore the focus for 2018-2019 would be on local performance audit programmes and be aligned with the Public Audit (Wales) Act 2004. He further advised that work had been undertaken under the Wellbeing of Future Generations (Wales) Act 2015 which sought to identify how the Council had begun to respond to the Act

He advised that the Plan undertakes a programme of local government studies which was included within the Wales Audit Office estimates for funding from the Welsh Consolidated Fund. He advised that information contained in Exhibit 3 summarised the present position on the current programme of studies. These studies primarily lead to a national report improved by good practice and shared learning outputs rather than by local reports. Local findings, where relevant, would be captured in improvement assessment work and reported in annual improvement reports.

In conclusion, he drew Members attention to the performance Audit Programme which outlined planned work by the Wales Audit Office. The Team Leader - Performance and Scrutiny further provided an overview of the Performance Audit which was due for completion.

The Chair thanked the Wales Audit Office representative for his report and invited questions/observations from Members.

A Member asked the reason the Annual Statement for Accounts 2016/17 had not been finalised. The Financial

Audit Manager advised it was due to ongoing work around a specific issue. Following further discussion, the Head of Financial Services agreed to seek clarification on matters raised.

RESOLVED accordingly.

FURTHER RESOLVED, subject to the foregoing that the report be accepted

Agreed
6. AUDIT PLAN PROGRESS REPORT FOR JANUARY TO FEBRUARY 2018
Report (467K/bytes)
Appex A (108K/bytes)
Appex B (114K/bytes)
Appex C (116K/bytes)

Consideration was given to the report of the Head of Financial Services.

The Head of Internal Audit advised that the report outlined the progress against the internal Audit Plan for the period of 1st January 2018 to 28th February 2018. The Plan gave details of the work undertaken by the Internal Audit Service in order to comply with the Public Sector Internal Audit Standards. The Head of Internal Audit advised that as at 28th February 2018 61% of the Audit Plan had been completed. This was below the 76% target set and had been due to capacity issues, however it was reported that a Senior Auditor had now been appointed along with an agency worker who had completed a number of follow up audits.

RESOLVED that the report be accepted and progress on activities from the 2017/18 Audit Plan be noted.

Agreed
7. AUDIT COMMITTEE FORWARD WORK PROGRAMME
Report (125K/bytes)
Appex 2 (48K/bytes)

Consideration was given to the report of the Head of Financial Services.

The Head of Internal Audit advised that the report outlined a proposed Forward Work Programme for the Audit Committee and noted that the intended list of topics was detailed in Appendix 2 along with proposed dates for submission to the Committee for consideration. The dates were based on an anticipated cycle of Audit Committee meetings for the coming year, however she noted that these had not yet been set and there was flexibility around the schedule.

She further referred Members to the options for consideration sought approval, amendments to the schedule or to dismiss the Forward Work Programme.

The Head of Internal Audit reported an amendment to Appendix 2, she pointed out that the Transformation Thematic Review was not going ahead and had been replaced with the Levers of Change work.

RESOLVED accordingly.

FURTHER RESOLVED, subject to the foregoing that the report be accepted and the Forward Work Programme as attached at Appendix 2 form the basis for items to be received by the Audit Committee during 2018/19, as outlined in Option 1 of the report.

Agreed
DECISIONS UNDER DELEGATED POWERS