Meeting documents

Audit Committee
Monday 24 April 2006 5.30 pm

Date:

Monday, 24th April, 2006

Time:

5.30pm

Place:

Committee Room, Civic Centre, Arnot Hill Park, Arnold

Attendance Details

Item	Description	Resolution
8	APOLOGIES FOR ABSENCE. Business for item 8
9	TO APPROVE AS A CORRECT RECORD THE MINUTES OF THE MEETING HELD ON 19 DECEMBER 2005 (Attachment: 1)Minutes	RESOLVED: That the minutes of the above meeting, having been circulated, be approved as a correct record and signed by the Chairman.
10	DECLARATION OF INTERESTS. Business for item 10
11	AUDIT COMMISSION ANNUAL AUDIT AND INSPECTION LETTER (Attachment: 2)Report of Senior Management Team (Attachment: 3)Appendix A (Attachment: 4)Appendix B Business for item 11	RESOLVED: i. To accept the annual Audit and Inspection letter, and accompanying Use of Resources report. ii. To thank the District Audit Office for their presentation and attendance. iii. Whilst noting the areas for improvement to congratulate the Departments for their work.
12	FOLLOW UP PREVIOUS AUDIT RECOMMENDATIONS - OUTSTANDING ITEMS (Attachment: 5)Report of Head of Finance Business for item 12	RESOLVED: To note the report and await further individual reports.
13	ANNUAL AUDIT PLAN 2006/2007 (Attachment: 6)Report of Head of Finance Business for item 13	RESOLVED: To note the contents of the draft report
14	RISK MANAGEMENT - STRATEGIC RISK REGISTER (Attachment: 7)Report of Head of Finance Business for item 14	RESOLVED: To note the information.
15	INTERNAL AUDIT REPORTS ISSUED OCTOBER - DECEMBER 2005 (Attachment: 8)Report - FMS 2004/2005 (Attachment: 9)Report - Leasing 2005/2006 (Attachment: 10)Report - VAT 2005/2006 (Attachment: 11)Report - Council Tax Assurance Statements (Attachment: 12)Report - Creditors 2005/2006 Business for item 15	RESOLVED: To note and accept the reports submitted.
16	ANY OTHER ITEMS WHICH THE CHAIRMAN CONSIDERS URGENT. Business for item 16	RESOLVED: To note the information.

The meeting closed at 6.30 pm

Attendance Details

Present:

F.J.D. Boot (Chairman), A.S. Bexon, G.V. Clarke, J.M. Cole, S.M. Creamer, C.M. Luckett, C.N.F.W. Pratt

Business

**Business**
Item	Business
8	None
10	None declared
11	Andrew Blackburn, the District Auditor and Chris Leeland Audit Manager presented to the sub Committee the Audit Commission's Annual Audit and Inspection letter which covered the period 1 April 2004 -31 March 2005. The letter showed that the Audit Commission believed the Council continued to perform well and that its financial management arrangements were strong. It also indicated that the Council's direction of travel was positive and that performance overall was improving. The letter also included the auditor's Use of Resources scored judgement for the Council. The Council had scored 3 overall on this assessment, which meant that the Council was performing well in its use of resources, consistently above minimum requirements. Members asked questions of the District Auditor regarding the failure of the Council to be awarded a 4 (excellence) score in any area and how the Council might achieve this rating in the future. The District Auditor responded that very few Authorities actually achieve a 4 and in many cases it was important not to expend time and effort in achieving that rating unless the benefits were significant to the Council. Reference was also made to the score of level 2 in Financial Standing, the District Auditor explained that this was due to a technicality of the scoring mechanism in place at the time, and this had subsequently been the subject of review and was likely to be amended in future years. Reference was also made to slippage on the Capital programme and the Auditor recognised the efforts that the Council had made by the introduction of new procedures to help deal with this. The Head of Finance informed Members that he expected significant progress to have been made in 2005/06. Questions were also asked of the District Auditor regarding his comments on crime levels in the Borough and the deficit balance on the collection fund.
12	The Head of Finance submitted a report that monitored departmental progress in the implementation of Internal Audit Recommendations. The report had identified where additional action needed to be considered in relation to any outstanding recommendations, together with the comments of Management.
13	The Manager of Resource Services submitted a copy of the draft Annual Audit Plan 2006-07 for consideration by the sub-committee and for subsequent approval by the Head of Finance.
14	A copy of the Strategic Risk Management Register risking profile 100 was submitted regarding the risk of failure of the Valid EDRMS system and how the product would be supported whilst a new system was implemented (and to request a further progress report to the next meeting of the sub committee.)
15	A copy of the Internal Audit Reports Issued October - December 2005 were submitted.
16	RESOURCE MANAGER The Chairman reported that a replacement Resource Manager had been appointed and would be commencing employment with the Authority shortly.