Agenda and minutes

Venue: Council Chamber, Civic Centre. View directions

Contact: Jo Maskell 

Items
No. Item

30.

Declarations of Interest

Councillors’ declarations of interest (if any) in relation to any matters on the agenda.

Minutes:

Councillor Simon Carter declared a non-pecuniary interest in agenda item 9 (Internal Audit Activity Report) as a Council appointed director of HTS (Property and Environment) Ltd.

31.

Minutes pdf icon PDF 33 KB

To agree the minutes of the meeting held on 6 September 2017.

Minutes:

RESOLVED that the minutes of the meeting held on 6 September 2017 are agreed as a correct record and signed by the Chair.

32.

Matters Arising

Minutes:

(a)  Local Government Audit Committee Briefing Document                (Minute 22 Refers)

 

It was noted that the identity of the new external auditor for all Essex Councils was likely to be announced by 15 December 2017.

33.

Written Questions and Petitions

Minutes:

None.

34.

Non Contentious Business

Minutes:

RESOLVED that no items are taken as non-contentious business.

35.

Committee Work Plan pdf icon PDF 209 KB

Minutes:

The Committee received its current work plan.

 

RESOLVED that the work plan is noted.

36.

Annual Audit Letter 2016/17 pdf icon PDF 213 KB

Additional documents:

Minutes:

The Committee received the annual audit letter from the external auditors, Ernst & Young, which summarised their findings on the audit work they had undertaken at the Council during 2016/17.

 

Although not completed at the time of writing this report, the Housing Subsidies Grant had been finalised today and was due to be signed off by the external auditor tomorrow.  It was noted that any variances would be reported to the next meeting of this Committee.

 

It had come to light that nationally there was an anomaly in the auditing of pension fund management and that this needed to be regularised and a standard method of auditing adopted.  An update on the situation would be given at the next meeting of the Committee.

 

RESOLVED that the Annual Audit Letter for 2016/17 and the key issues identified regarding the audit opinion, financial statements and key challenges, are acknowledged.

37.

Internal Audit Activity Report pdf icon PDF 228 KB

Additional documents:

Minutes:

The Committee received the Internal Audit Activity Report, which showed the progress being made against the Audit Plan since the last meeting of this Committee up to November 2017.

 

It was noted that, since a treasury management training session had taken place, there were now only nine (not ten) recommendations past their due date in the current recommendation tracker.

 

            RESOLVED that the report is noted.

38.

Internal Audit Charter pdf icon PDF 113 KB

Additional documents:

Minutes:

The Committee received a report on the Internal Audit Charter, which proposed amendments to the Charter since it was last approved by the Committee in 2015.

 

RESOLVED that the revised Internal Audit Charter, as set out in Appendix A of the report, is approved.

39.

References from other Committees

Any references arising from meetings held after the publication of this agenda will be circulated separately.

 

Minutes:

None.

40.

Matters of Urgent Business

To deal with any matters of an urgent nature.

Minutes:

None.