Agenda and minutes

To receive any declarations of interest from any members of the Committee on any item on this agenda.

None.

To confirm as a correct record the minutes of the last meeting of the Audit Committee held on 20 June 2023.

The minutes of the meeting of the Audit Committee held on the 20 June 2023 were approved as a correct record by those in attendance.

The Cyber Security training was deferred to the next meeting.

Tim Turner delivered a presentation virtually on Data Protection Act/GDPR for the members.

Councillors Sorensen, Higgs and Wells entered the room during this item.

Members were given an opportunity to ask questions.

The Chair then thanked Tim Turner for his presentation.

Presentation given by Deloitte, the external auditors.

Paul Hewitson, the external auditor from Deloitte, delivered a presentation on the role of the External Auditors. He indicated that his slides would be available for circulation after the meeting.

After the presentation, a number of councillors asked questions and Paul Hewitson responded.

Paul indicated that the audited 2020/21 Statement of Accounts and ISA260 report should come to the next Audit Committee in September, with 2021/22 aiming for completion before Christmas.

The Chair thanked Paul Hewitson for his presentation.

Report of the Corporate Director Resources (Section 151 Officer).

The Corporate Director Resources (S151 Officer) submitted a report to update the council’s Risk Management Policy to reflect the ownership and responsibilities going forward for the council’s risk management arrangements following Internal Audit’s removal from this process.

The Audit and Risk Manager (Chief Internal Auditor (CIA)) introduced the report. She explained to members that the last annual review took place on 27 September 2022 and bringing the annual review forward ensured the policy accurately reflected the revised responsibilities and ownership arrangements for risk management.

The CIA highlighted that Internal Audit had been responsible for managing and administering the council’s risk management arrangements and these are now well embedded and supported across the organisation.

The CIA went on to state that following the purchase of a new risk management system (GRACE), the council’s risk management process was now fully automated which had allowed Internal Audit to remove themselves from the management and administration of risk with the Head of Governance and Business Support (HOGBS) and risk owners taking responsibility. This will enable the Internal Audit Team to carry out a review of the council’s risk management arrangements and give an ‘independent opinion’ on its effectiveness going forward.

She clarified that as the Internal Audit Team report to the HOGBS, an external peer review with a neighbouring council was considered appropriate and would take place to validate the audit opinion later on in the year.

Councillor Minto proposed the report and Councillor Jackson seconded the proposal. It was agreed that the updated Risk Management Policy was approved.

Tuesday 26 September 2023 at 6pm in the Council Chamber.

The next meeting of the Audit and Standards Committee would be held on Tuesday 26 September at 6pm in the Council Chamber.