(Public Pack)Agenda Document for Audit and Scrutiny Committee, 27
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Public Document Pack BRECON BEACONS NATIONAL PARK AUTHORITY Telephone: (01874) 624437 Plas y Ffynnon Cambrian Way Brecon Powys LD3 7HP Dear Member A meeting of the AUDIT AND SCRUTINY COMMITTEE will be held in THE CONFERENCE ROOM, PLAS Y FFYNNON, CAMBRIAN WAY, BRECON LD3 7HP ON FRIDAY, 27TH APRIL, 2018 AT 10.00 AM when your attendance is requested. Yours sincerely Julian Atkins Chief Executive PLEASE NOTE THAT THE NATIONAL PARK AUTHORITY FILMS AND WEBCASTS ALL ITS PUBLIC MEETINGS LIVE - http://www.breconbeacons.public-i.tv/core/ Fire Evacuation Advice In the event of a fire, please exit the building via the main staircase, and assemble in the car park at Assembly Point 3 1 CORRESPONDENCE (Pages 5 - 6) To receive and consider the attached Schedule of Correspondence and any recommendations thereon (below). 1. To note the Annual Audit Letter for 2017 Audit and Scrutiny Committee - 27 April 2018 1 2 DECLARATIONS OF INTEREST To receive any declarations of interest from members relating to items on the agenda. Members’ attention is drawn to the sheet attached to the attendance sheet and the need to record their declarations verbally and in writing, specifying the nature of the interest. If Members have declared an interest in an item please ensure that you inform the Chair when you are leaving the room, so that this can be recorded in the minutes 3 PUBLIC SPEAKING SCHEME To give the public an opportunity to address the committee in line with the notice required under the Authority’s Public Speaking Scheme. 4 MINUTES (Pages 7 - 12) To approve the minutes of the Audit and Scrutiny Committee held on 26 January 2018 and to authorise the Chairman to sign them as a correct record 5 ACTION TRACKING (Pages 13 - 14) 6 WALES AUDIT PLAN 2018/19 (Pages 15 - 64) 7 WALES AUDIT OFFICE ANNUAL IMPROVEMENT PLAN 2017-18 (Pages 65 - 82) Nick Selwyn from Wales Audit Office will attend to present the Report. 8 DRAFT ANNUAL GOVERNANCE STATEMENT 2017/18 (Pages 83 - 118) 9 INTERNAL AUDIT ANNUAL REPORT ON CONTROLS 2017/18 (Pages 119 - 130) 10 INTERNAL AUDIT STRATEGY 2018-2021 AND INTERNAL AUDIT PLAN 2018/19 (Pages 131 - 154) A: Performance and Risk Audit and Scrutiny Committee - 27 April 2018 2 11 PERFORMANCE REPORT 2017/18 (Pages 155 - 168) 12 RISK UPDATE (Pages 169 - 172) B: Scrutiny 13 GEOPARK SCRUTINY REPORT (Pages 173 - 180) 14 NATIONAL PARKS WALES TOGETHER FOR HEALTH AND WELL-BEING UPDATE (Pages 181 - 196) 15 GOVERNANCE REVIEW An opportunity for the committee to make any comments on the governance review. C: Other Business 16 OTHER BUSINESS SCHEDULE OF CORRESPONDENCE 1. To receive apologies for absence 2. Such other correspondence as, in the opinion of the Chairman, is of such urgency as to warrant consideration. Any enquiries about this agenda should be addressed to Julia Gruffydd or Angharad Hawkes on 01874 624437 Audit and Scrutiny Committee - 27 April 2018 3 This page is intentionally left blank Agenda Item 1 24 Cathedral Road / 24 Heol y Gadeirlan Cardiff / Caerdydd CF11 9LJ Tel / Ffôn: 029 2032 0500 Fax / Ffacs: 029 2032 0600 Textphone / Ffôn testun: 029 2032 0660 [email protected] / [email protected] www.audit.wales / www.archwilio.cymru John Cook Brecon Beacons National Park Authority Plas y Ffynnon Cambrian Way Brecon Powys LD3 7HP Reference: 361A2018-19 Date issued: 23 January 2018 Dear John Annual Audit Letter Brecon Beacons National Park Authority 2016-17 This letter summarises the key messages arising from my statutory responsibilities under the Public Audit (Wales) Act 2004 and my reporting responsibilities under the Code of Audit Practice. The Authority complied with its responsibilities relating to financial reporting and use of resources It is the Authority’s responsibility to: • put systems of internal control in place to ensure the regularity and lawfulness of transactions and to ensure that its assets are secure; • maintain proper accounting records; • prepare a Statement of Accounts in accordance with relevant requirements; and • establish and keep under review appropriate arrangements to secure economy, efficiency and effectiveness in its use of resources. The Public Audit (Wales) Act 2004 requires me to: • provide an audit opinion on the accounting statements; • review the Authority’s arrangements to secure economy, efficiency and effectiveness in its use of resources; and • issue a certificate confirming that I have completed the audit of the accounts. Page 1 of 2 - Annual Audit Letter Brecon BeaconsPage National 5 Park Authority 2016-17 I issued an unqualified audit opinion on 28 July 2017 Local authorities in Wales prepare their accounting statements in accordance with the requirements of the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United Kingdom. This code is based on International Financial Reporting Standards. On 28 July 2017 I issued an unqualified audit opinion on the accounting statements confirming that they present a true and fair view of the Authority’s financial position and transactions. The key matters arising from the accounts audit were reported to the Authority in my Audit of Financial Statements report on 28 July 2017. I am satisfied that the Authority has appropriate arrangements in place to secure economy, efficiency and effectiveness in its use of resources My consideration of the Authority’s arrangements to secure economy, efficiency and effectiveness has been based on the audit work undertaken on the accounts as well as placing reliance on the work completed under the Local Government (Wales) Measure 2009. The Auditor General highlights areas where the effectiveness of these arrangements has yet to be demonstrated or where improvements could be made in his Annual Improvement Report. He published the 2017 report on 4 August 2017. Although no formal recommendations for improvement were made, the Auditor General highlighted some proposals for improvement that need to be progressed in the current year. I issued a certificate confirming that the audit of the accounts has been completed on 28 July 2017 I received no electors’ questions or objections in relation to the 2016-17 audit. Having given an audit opinion on the financial statements and concluded on the authority’s arrangements to secure economy, efficiency and effectiveness in its use of resources, I was able to certify that the audit was complete when I issued my audit opinion. The financial audit fee for 2016-17 is currently expected to be broadly in line with the agreed fee set out in the Annual Audit Plan. Yours sincerely Richard Harries For and on behalf of the Auditor General for Wales Page 2 of 2 - Annual Audit Letter Brecon BeaconsPage National 6 Park Authority 2016-17 Agenda Item 4 MINUTES OF BRECON BEACONS NATIONAL PARK AUTHORITY AUDIT AND SCRUTINY COMMITTEE HELD AT CONFERENCE ROOM, PLAS Y FFYNNON, CAMBRIAN WAY, BRECON LD3 7HP ON FRIDAY, 26TH JANUARY, 2018 PRESENT: Blaenau Gwent Cllr J Hill Powys Cllr Ratcliffe Monmouthshire Cllr A Webb (Chairman) Merthyr Tydfil Rhondda Cynon Taff Cllr G Thomas Torfaen Members appointed by the Welsh Government Mr Ian Rowat (Deputy Chair) and Mr James Marsden In Attendance Mr John Cook, Chief Executive Mr Christopher Morgan, Director of Planning Mr Julian Atkins, Chief Executive Elaine Standen, Finance Manager Mr Paul Funnell, IT and Systems Manager Mrs Julia Gruffydd, Democratic Services Manager Mrs Jayne Foxley, Monitoring Officer Apologies Cllr K Laurie-Parry, Cllr G Davies and Prof A Lovell Brecon Beacons National Park Audit and Scrutiny Committee 1 26 January 2018 Page 7 1/18 Correspondence The Chairman welcomed Steve Frank, Nick Selwyn and Euros Lake from the Wales Audit Office and David Long from Gateway Assure Ltd, the Authority’s internal auditors. Apologies were noted. Two items of correspondence were received. The Chief Executive advised that the Assessment of Performance referred to the late publication of the Corporate Plan and the omission of comparative data. He advised that this was a capacity issue as the responsible officer had been on secondment to the planning directorate and that the document had been completed and published as soon as possible. He acknowledged that while the RAG status and comparisons had been made with the two other Welsh Parks this was not a retrospective exercise. He felt it harsh to state that the Authority had failed to sufficiently discharge its duties but accepted the findings. 2/18 Declarations of Interest No declarations of interest were made. 3/18 Minutes RESOLVED: That the minutes of the Audit and Scrutiny Committee held on 20 October be approved and the Chairman authorised to sign them as a correct record. Subsequently it was noted that the Monitoring Officer had given her apologies for this meeting and the record was amended accordingly. 4/18 Public Speaking Scheme There were no requests to speak. 5/18 Action Tracking Members reviewed outstanding officer actions and asked the Chief Executive to comment on some actions that had been on the list for some time. The Chief Executive advised that most of these actions had been completed and it was up to the relevant officer to log this on the system. Many of the actions were operational and he reminded members that this system had been devised some years ago when performance was more of an issue. The Management Team had discussed the potential for making this list more strategic, and members agreed that the action tracking was for managers to chase rather than Brecon Beacons National Park Audit and Scrutiny Committee 2 26 January 2018 Page 8 members. A member suggested that the public must have confidence in decisions beings implemented and that any change should be phased in. RESOLVED: That the action tracking reports to Audit and Scrutiny Committee in future should focus on strategic actions and that the reporting of operational actions be phased out and delegated to the Management Team to review.