Venue: Civic Suite, Town Hall, Runcorn
Contact: Lynn Derbyshire on 0151 511 7975 or e-mail lynn.derbyshire@halton.gov.uk
No. | Item |
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MINUTES Minutes: The Minutes of the meeting held on 26 November 2014 were taken as read and signed as a correct record. |
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Certification Letter 2013/14 PDF 14 KB Additional documents: Minutes: The Board considered a report of
the Operational Director, Finance, which contained information from the Council’s external auditor, Grant Thornton,
following the audit of grant claims and returns for the financial year 2013/14. The Board was advised that the Council’s external auditor was required
to certify certain claims and returns submitted by the Council. The certification took place six to nine
months after the claim period and represented a final but important part of the
process to confirm the Council's entitlement to funding. It was reported that Grant Thornton had certified three claims and
returns for the 2013/14 financial year that related to expenditure of
approximately £110 million. The report summarised Grant Thornton’s overall
assessment of the Council’s management arrangements in respect of the
certification process. It was noted that
there were no significant issues arising from this work which needed to be
brought to the attention of the Board. The Board was further advised that the report provided details of the
fees charged by Grant Thornton in respect of the certification work undertaken. RESOLVED: That the report be noted. |
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Grant Thornton Report - 'Continuing to Deliver Value to Halton Borough Council' PDF 15 KB Additional documents: Minutes: The Board considered a report of the Strategic Director, Policy and Resources, which presented the report from the Council’s external auditors Grant Thornton, titled “Continuing to Deliver Value to Halton Borough Council.” The Board welcomed Mr Mark Heath and Ms Liz Temple Murray to the meeting,
from Grant Thornton. Mr Heath indicated
that he was looking forward to continuing and building on the excellent work
that had been undertaken by Mr Thomas during the last seven years. The report summarised the services that Grant Thornton had provided during the year. The Board congratulated all concerned for the excellent report and the quality of work that had been undertaken. RESOLVED: That the report be noted. |
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Internal Audit Plan - 2015/16 PDF 20 KB Additional documents: Minutes: The Board considered a report of the Operational Director, Finance, which sought Members approval for the planned programme of internal audit work for 2015/16. The Board was
advised that a risk-based Audit Plan
had been prepared in accordance with relevant professional guidance, i.e. the
Public Sector Internal Audit Standards 2013 (PSIAS). The plan set out the proposed internal audit
activity for 2015/16. The Board was further advised that the plan
was designed to enable internal audit to deliver an overall opinion on the
Council’s risk management, control and governance arrangements. In prioritising, the audit coverage account
had therefore been taken of the Council’s corporate objectives and the overall
assurance framework. It was reported that in preparing the
plan consultation had taken place with key officers across the Council,
external audit and the Chair of the Business Efficiency Board. The
draft Audit Plan for 2015/16 was attached as Appendix 1 to the report and the
document provided information on the role of internal audit and the factors
that had been taken into account in developing the plan. Furthermore,
it was reported that a total of 1,231 days of audit work were planned for
2015/16. This level of resource had been
based on a forecast staffing establishment of 6.09 FTE staff and was considered
sufficient to deliver a robust annual audit opinion. In addition, it was reported that performance
against the Audit Plan would be kept under review throughout the year and
quarterly progress reports would be presented to the Board for consideration. The Board
discussed the funding spent on school travel and noted the reasons for the spend and that an update report on this matter would be
presented to a future meeting of the Board. Members noted that a total of 1,231 days of audit work had been planned for 2015 and it was agreed that information on the cost of this resource would be circulated to Members of the Board. RESOLVED: That the proposed Internal Audit Plan for 2015/16 and comments raised be approved. |
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External Audit - Update Report PDF 21 KB Additional documents: Minutes: The Board considered a report of the Operational Director, Finance,
which provided an update from Grant Thornton (External Auditors) regarding the
following:- ·
the
progress made in delivering their responsibilities as the Council’s external
auditors; and ·
a summary of emerging national issues and
developments that may be relevant to the work of the Board. Ms Liz Temple Murray from Grant Thornton presented the report and
various publications were circulated at the meeting. At the end of the discussion the Board noted the update in respect of
the following:- ·
the
2014-15 Accounts Audit Plan; ·
the
interim accounts audit; ·
the
2014-15 final accounts audit; ·
the
value for money conclusion; ·
other
areas of work – certification work under the Audit Commission Regime; and ·
other activity undertaken in respect of
claims and returns, tax and VAT. The Board noted that the All Aboard? - Local Government Review 2015 set out on Page 63 had been based on a national survey and reflected the different ways in which Council’s operated the democratic process. Page 60 - the Board noted the benefits of other activities undertaken – VAT, other service lines within Grant Thornton UK LLP that had been undertaken - VAT advice and Tax (Employee Solutions) work for the Council for an agreed fee of £25,800 - £27,800. RESOLVED: That the report be noted. |
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Protecting the Public Purse - Fraud Briefing PDF 17 KB Additional documents: Minutes: The Board
considered a report of the Operational Director, Finance, which gave Members a
briefing on comparative information on
council fraud detection levels based on the Audit Commission’s annual detected
fraud and corruption survey from 2013/14.
It was reported that submission of the survey was a mandatory
requirement under Section 48 of the Audit Commission Act 1998. Grant Thornton, as the Council’s external
auditor, had provided confirmation that the submissions made fairly reflected
their knowledge of the Council’s fraud detection activities. The report highlighted national fraud risks
and requested that Members consider whether the Council’s remaining
counter-fraud resources and skill sets were adequate after its benefit fraud
investigators had left to join the Single Fraud Investigation Service. Grant
Thornton attended the meeting to present the report. It was noted that there were no significant issues arising from the
report which needed to be brought to the attention of the Board. The Board noted the implications of Fraud Investigation Services transferring to the Department of Works and Pension and the discussions taking place to address the associated risks. The Board discussed the challenges of fraudulent Council tax discount claims. and it was suggested that the Council could work in partnership with Halton Housing Trust in order to address this issue. RESOLVED: That the report and comments raised be noted. |
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Note: (Councillor M Lloyd Jones declared a Disclosable Other Interest in the following item of
business as her grandson had a placement as a teacher at Spinney Avenue CE Primary
School.) |
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SCHEDULE 12A OF THE LOCAL GOVERNMENT ACT 1972 AND THE LOCAL GOVERNMENT (ACCESS TO INFORMATION) ACT 1985 PART II In
this case the Board has a discretion to exclude the press and public and, in
view of the nature of the business to be transacted, it is RECOMMENDED
that under Section 100A(4) of the Local Government Act 1972, having been
satisfied that in all the circumstances of the case the public interest in
maintaining the exemption outweighs the public interest in disclosing the
information, the press and public be excluded from the meeting for the
following item of business on the grounds that it involves the likely
disclosure of exempt information as defined in paragraphs 3 of Part 1 of
Schedule 12A to the Act. Minutes: The Board considered: 1)
Whether
Members of the press and public should be excluded from the meeting of the
Board during consideration of the following item of business in accordance with
Section 100A (4) of the Local Government Act 1972 because it was likely that,
in view of the nature of the business to be considered, exempt information
would be disclosed, being information defined in Section 100 (1) and paragraph
3 of Schedule 12A of the Local Government Act 1972; and 2)
Whether
the disclosure of information was in the public interest, whether any relevant
exemptions were applicable and whether, when applying the public interest test
and exemptions, the public interest in maintaining the exemption outweighed
that in disclosing the information. RESOLVED: That as, in all the circumstances of the case, the public interest in maintaining the exemption outweighed that in disclosing the information, members of the press and public be excluded from the meeting during consideration of the following item of business in accordance with Section 100A(4) of the Local Government Act 1972 because it was likely that, in view of the nature of the business, exempt information would be disclosed, being information defined in Section 100 (1) and paragraph 3 of Schedule 12A of the Local Government Act 1972. |
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Internal Audit Progress Report Minutes: The Board considered a report of the Operational Director, Finance which provided the Members with a summary of internal audit work completed since the last progress report presented to the last meeting of the Board. RESOLVED: That the progress made in regard to the implementation of previous internal audit recommendations be noted. |