Agenda and minutes

i. Disclosable Pecuniary Interests.

ii. Other Interests.

There were no declarations of interest made.

RESOLVED:

That the minutes of the meeting of the Audit and Accounts Committee held on 2 August 2024 be approved as a correct record.

A verbal summary of the Audit Findings Reports was delivered to members by representatives from Grant Thornton.

Members commented that the Council was in a good position financially and governance was strong.

Members discussed asset valuation for refurbished buildings, fee setting processes, the pension liability report and the timescale for completion.

RESOLVED:

That the report be noted.

A verbal summary of the Auditor’s Annual Report was delivered to members by representatives from Grant Thornton.

Members discussed the progress of recommendations that had been made and suggested a progress update be bought back to this committee in 6 months. Members further discussed risk scoring, cost allocation between companies shared across the Alliance and how this is reported.

RESOLVED:

1.    That the report be noted.

2.    That members have an opportunity to meet with external auditors twice per year.

Regulation 6 (1) (a) of the Accounts and Audit Regulations 2015 requires the Council to conduct a review each financial year of the effectiveness of its system of internal control and approve an Annual Governance Statement (AGS).

The statement needs to be prepared in accordance with proper practices in relation to accounts and must be approved in advance of the Council approving the statement of accounts. ‘Proper practices in relation to accounts’ relates to those accounting practices which are contained in a code of practice or other document which is identified for the purposes of this provision by regulations made by the Secretary of State. Such guidance is contained in the CIPFA/SOLACE framework and guidance on ‘Delivering Good Governance in Local Government’.

RESOLVED:

That the Committee approve the Annual Governance Statement 2023/24.

Members received a report which covered the following;

1.    Chief Financial Officer’s Narrative Report

2.    Statement of Responsibilities for the Statement of Accounts

3.    Statement of Accounting Policy

4.    Financial Statements including Movement in Reserves, Income and Expenditure, Balance Sheet and Cash flow.

5.    Notes to the Financial Statements

6.    Accounting Policies

7.    Glossary

8.    Independent Auditor’s Report

Members discussed the adjustment for pension liability and the calculation of charitable contributions.

RESOLVED:

That the report be noted.

Members received a report to allow the robust scrutiny of the Council’s Treasury Management performance in 2024/25 in compliance with the Chartered Institute of Public Finance and Accountancy (CIPFA) Code of Practice on Treasury Management and generally accepted good practice.

The Chair thanked Officers and external auditors for their work.

RESOLVED:

That Members note the current Treasury Management position at the quarter ended 30 September 2024.

The Accounts and Audit Regulations 2015 requires the Council to “undertake an effective internal audit to evaluate the effectiveness of its risk management, control and governance processes, taking into account public sector internal auditing standards or guidance”. In accordance with the Public Sector Internal Audit Standards, the Audit Manager must report periodically to the Audit Committee on the internal audit activity’s performance relative to its plan. The purpose of the report is to summarise performance information for the Council’s Internal Audit service for the 2024/25 financial year. This included a breakdown of audits in progress and completed to date, the number and classification of recommendations made, agreed and where applicable, implemented by management.

RESOLVED:

That the report be noted.

The Public Interest Disclosure Act 1998 received the Royal Assent in July 1998 and came into force on 2 July 1999. The Act gives protection to “whistleblowers” that raise concerns about serious fraud or malpractice at their place of work against victimisation or dismissal, provided they have acted in a responsible way in dealing with their concerns. In support of this, the Council actively promotes its Whistleblowing Policy to ensure all relevant parties are aware of it and of how and when to use it.

Staffordshire Moorlands District Council’s Whistleblowing Policy has been in place since 2002 and has been periodically updated, the last time in December 2023.

Members were advised there had been no reported incidents in the last 12 months.

RESOLVED:

1.    That the Whistleblowing Policy be approved and adopted.

2.    That the committee note the activity outlined in the report, aimed at promoting the Whistleblowing Policy within Staffordshire Moorlands District Council.

Theft, fraud, corruption and bribery are all criminal offences; the council is committed to the highest standards of integrity and will not tolerate them in any form. By having an anti fraud and anti corruption framework in place this demonstrates our zero tolerance to any form of fraudulent activity, it is therefore important that the existing framework is reviewed and updated to take into account new legislation, procedures and best practice.

The Council’s current Counter Fraud and Corruption Strategy has been in place for a number of years. The strategy summarises the arrangements that the Council has in place to ensure security from fraud and corruption.

RESOLVED:

That the committee approve the Council’s updated Counter Fraud & Corruption Strategy.

Members of the Audit & Accounts Committee will be aware of the requirement to comply with the Accounts & Audit Regulations 2015. As part of this process of assurance, best practice suggests that an annual review of the effectiveness of the Audit & Accounts Committee should be undertaken. At the last meeting in August 2024 the Committee nominated a member to complete the CIPFA self-assessment checklist and the CIPFA assessment tool in conjunction with the Head of Audit and Executive Director (Resources).

Members discussed training and the appointment of independent persons.

Members suggested other committees should undertake a self assessment exercise and feedback to the member development team.

RESOLVED:

1.    That the Committee discussed and notes the completed self-assessment checklist (Appendix 1) and assessment tool (Appendix 2) and forms agreement on their content and any future actions required that may help to achieve a good standard of performance.

2.    That the Committee notes the review of its Terms of Reference (Appendix 3) and makes a recommendation to Council for approval.

3.    That the Chair and Vice Chair from HPBC be invited to attend future meetings.

RESOLVED:

That the work programme be noted.