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(Public Pack)Agenda Document for Audit Committee

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(Public Pack)Agenda Document for Audit Committee Updated 06.11.19 AGENDA Meeting: Audit Committee Place: County Hall, Bythesea Road, Trowbridge, BA14 8JN Date: Thursday 7 November 2019 Time: 10.00 am Please direct any enquiries on this Agenda to Tara Shannon, of Democratic Services, County Hall, Bythesea Road, Trowbridge, direct line 01225 718352 or email [email protected] Press enquiries to Communications on direct lines (01225) 713114/713115. This Agenda and all the documents referred to within it are available on the Council’s website at www.wiltshire.gov.uk Membership: Cllr Richard Britton (Chairman) Cllr Andy Phillips Cllr Stewart Dobson (Vice-Chairman) Cllr Ian Thorn Cllr Gavin Grant Cllr John Walsh Cllr Mike Hewitt Cllr Anna Cuthbert Cllr Edward Kirk Cllr Stuart Wheeler Cllr Tony Jackson Substitutes: Cllr Peter Evans Cllr Jim Lynch Cllr Ross Henning Cllr Ricky Rogers Cllr Ruth Hopkinson Cllr Pip Ridout Cllr Jon Hubbard Page 1 Recording and Broadcasting Information Wiltshire Council may record this meeting for live and/or subsequent broadcast on the Council’s website at http://www.wiltshire.public-i.tv. At the start of the meeting, the Chairman will confirm if all or part of the meeting is being recorded. The images and sound recordings may also be used for training purposes within the Council. By entering the meeting room you are consenting to being recorded and to the use of those images and recordings for broadcasting and/or training purposes. The meeting may also be recorded by the press or members of the public. Any person or organisation choosing to film, record or broadcast any meeting of the Council, its Cabinet or committees is responsible for any claims or other liability resulting from them so doing and by choosing to film, record or broadcast proceedings they accept that they are required to indemnify the Council, its members and officers in relation to any such claims or liabilities. Details of the Council’s Guidance on the Recording and Webcasting of Meetings is available on request. Our privacy policy can be found here . Parking To find car parks by area follow this link. The three Wiltshire Council Hubs where most meetings will be held are as follows: County Hall, Trowbridge Bourne Hill, Salisbury Monkton Park, Chippenham County Hall and Monkton Park have some limited visitor parking. Please note for meetings at County Hall you will need to log your car’s registration details upon your arrival in reception using the tablet provided. If you may be attending a meeting for more than 2 hours, please provide your registration details to the Democratic Services Officer, who will arrange for your stay to be extended. Public Participation Please see the agenda list on following pages for details of deadlines for submission of questions and statements for this meeting. For extended details on meeting procedure, submission and scope of questions and other matters, please consult Part 4 of the council’s constitution. The full constitution can be found at this link. For assistance on these and other matters please contact the officer named above for details Page 2 AGENDA Part I Items to be considered while the meeting is open to the public 1 Apologies To receive any apologies or substitutions for the meeting. 2 Minutes of the Previous Meeting (Pages 7 - 12) To confirm and sign the minutes of the meeting held on 24 July 2019. 3 Declarations of Interests To receive any declarations of disclosable interests or dispensations granted by the Standards Committee. 4 Chairman's Announcements 5 Public Participation The Council welcomes contributions from members of the public. Statements If you would like to make a statement at this meeting on any item on this agenda, please register to do so at least 10 minutes prior to the meeting. Up to 3 speakers are permitted to speak for up to 3 minutes each on any agenda item. Please contact the officer named on the front of the agenda for any further clarification. Questions To receive any questions from members of the public or members of the Council received in accordance with the constitution. Those wishing to ask questions are required to give notice of any such questions in writing to the officer named on the front of this agenda no later than 5pm on (4 clear working days, e.g. Wednesday of week before a Wednesday meeting) in order to be guaranteed of a written response. In order to receive a verbal response questions must be submitted no later than 5pm on (2 clear working days, eg Friday of week before a Wednesday meeting). Please contact the officer named on the front of this agenda for further advice. Questions may be asked without notice if the Chairman decides that the matter is urgent. Details of any questions received will be circulated to Committee members prior to the meeting and made available at the meeting and on the Council’s website. 6 Q2 IA Report (Pages 13 - 46) An updated report from South West Audit Partnership is attached. Page 3 7 SWAP - Public Sector Internal Audit Standards Assessment Report from SWAP on the outcome of their Triennial External Assessment of their compliance with international Internal Audit standards This agenda item to be deferred to the next meeting 8 Risk and Performance Management Policy - Update on the Implementation of the Policy (Pages 47 - 50) Report attached 9 Service Area Risk Register - Children's Services (Pages 51 - 54) Lucy Townsend - Director Families & Children’s Services to give a verbal update 10 Outcome Based Business Planning Cllr Richard Britton to give a verbal update 11 Appointment of a S151 Officer A verbal update will be provided. 12 Task and Finish Group (Pages 55 - 62) To receive a report from the Task & Finish Group regarding independent co- opted lay members 13 Corporate Governance Update Cllr Richard Britton to give a verbal update 14 Forward Work Programme (Pages 63 - 64) To note the Forward Work Programme 15 Date of Next Meeting To note that the next regular meeting of the Committee will be held on Wednesday 12 February 2020 16 Urgent Items Any other items of business, which the Chairman agrees to consider as a matter of urgency. Part II Items during whose consideration it is recommended that the public should be excluded because of the likelihood that exempt information would be disclosed Page 4 Agenda Item 2 AUDIT COMMITTEE DRAFT MINUTES OF THE AUDIT COMMITTEE MEETING HELD ON 24 JULY 2019 AT KENNET ROOM - COUNTY HALL, BYTHESEA ROAD, TROWBRIDGE, BA14 8JN. Present: Cllr Richard Britton (Chairman), Cllr Stewart Dobson (Vice-Chairman), Cllr Gavin Grant, Cllr Edward Kirk, Cllr Tony Jackson and Cllr Stuart Wheeler Also Present: Cllr Philip Whitehead 46 Apologies Apologies were received from: Cllr John Walsh Cllr Mike Hewitt Cllr Ian Thorn 47 Minutes of the Previous Meeting The minutes of the meeting held on 26 June 2019 were presented. Resolved: To approve as a correct record and sign the minutes of the meeting held on 26 June 2019. 48 Declarations of Interests There were no declarations of interest. 49 Chairman's Announcements There were no Chairman’s announcements. Page 5 50 Public Participation No questions had been received from councillors or members of the public. The Chairman welcomed all present. He then explained the rules of public participation and the procedure to be followed at the meeting. 51 Report to those Charged with Governance (ISA 260) 2018/2019 Becky Hellard, Director of Finance & Procurement, introduced the officers report and explained that there had been a delay in releasing the report as Deloitte had identified an issue with the presentation of the fixed assets in note 15, Property, Plant & Equipment. Although the overall net book value was correct on the Balance Sheet, the split between the opening balance on the cost or valuation and the opening balance on the depreciation and impairments needed to be restated. Since identifying the issue, the Finance Team had restated the notes, which were now with the auditors for verification. Ian Howse, Deloitte, introduced their report explaining that they were on track to give a good opinion on the accounts noting how impressed they were with the finance team at Wiltshire council. The audit process was explained and a detailed explanation of the report was given. In response to questions asked it was noted that: SAP system limitations - The Fixed Asset Register did not sit within the SAP system as the module was never successfully implemented, the register was held in spreadsheets. After investigation the issues were identified and a new Fixed Asset system was being sourced. In the meantime the team would continue to use the system and apply a new methodology. Deloitte was of an opinion that Wiltshire Council had recorded their costs related to the Salisbury incident correctly. The Pension Fund Committee Chairman would be updated with the late reports (which were not available at the Pension Fund Committee meeting). Raising of purchase orders – work had been commissioned to correct the SAP system issues regarding the raising of purchase orders. Controls were in place and finance were working closely with service areas to manage the issue. Actions were being taken to limit access to composite codes. Page 6 The Chairman thanked officers and Deloitte for their reports noting how detailed and user friendly the report was. However, he expressed disappointment that the issues preventing the signing off of the accounts had arisen at such a late stage. RESOLVED The Report to Those Charged with Governance was approved and the final sign off was delegated to the Director of Finance and Procurement in consultation with the Chairman of the Audit Committee, once agreement had been finalised with Deloitte.
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