To: All Members of the Audit and Corporate Governance Committee Councillors: Chair: C Fitzsimmons Deputy Chair: C Froggatt P Ca

Professor StevenDiana Broomhead Terris To: All Members of the Audit and Corporate ChiefChief Executive Executive Governance Committee TownTown Hall H all SankeySankey Street Street Councillors: WarringtonWarrington Chair: C Fitzsimmons WA1WA1 1UH 1UH Deputy Chair: C Froggatt

P Carey, D Friend, J Hart, D Keane, S Parish, P Warburton, B Axcell, I Marks & K Buckley

8 January 2020

Audit and Corporate Governance Committee Thursday 16 January 2020 6.30 pm – Council Chamber Town Hall, Sankey Street, Warrington, WA1 1UH

Agenda prepared by Adam Kellock, Senior Democratic Services Officer – Telephone: (01925) 442144, Email: [email protected] AGENDA

Part 1

Items during the consideration of which the meeting is expected to be open to members of the public (including the press) subject to any statutory right of exclusion.

Page Number

1. Apologies

To record any apologies received.

2. Code of Conduct – Declaration of Interests

Members are reminded of their responsibility to declare any disclosable pecuniary or non-pecuniary interest which they have in any item of business on the agenda no later than when the item is reached.

1 3. Minutes 3-10

To confirm the Minutes of the meeting of 21 November 2019 as a correct record.

4. Approval of National Non-Domestic Rates (NNDR1) Form 11-18

Report of the Deputy Chief Executive and Director of Corporate Services.

5. 2020/21 Council Tax Base 19-24

Report of the Deputy Chief Executive and Director of Corporate Services.

6. Progress Report of the Officer Governance Group 25-32

Report of the Deputy Chief Executive and Director of Corporate Services.

7. Strategic Risk Environment at Quarter 2, 2019/20 33-52

Report of the Deputy Chief Executive and Director of Corporate Services.

8. External Audit Update

Verbal update from the External Auditors, Grant Thornton.

9. Work Programme 2019/20 53-55

Report of the Chair of the Audit and Corporate Governance Committee.

Part 2 - Nil

2 Agenda Item 3

AUDIT AND CORPORATE GOVERNANCE COMMITTEE 21 November 2019

Present

Councillors: C Fitzsimmons (Chair), B Axcell, K Buckley, P Carey, D Friend, J Hart, D Keane, I Marks, S Parish and T Williams (Sub for P Warburton).

Also present: S Bleckly (Audit Manager), M Cumberbatch (Head of Legal and Democratic Services), J Gleave (Head of Internal Audit, Risk and Insurance), C Harris (Head of Finance), A Kellock (Senior Democratic Services Officer), D Mather (Head of Corporate Finance) and G Winstanley (Grant Thornton).

ACG 24 Apologies

Apologies were received from Councillor C Froggatt and P Warburton (T Williams Sub).

ACG 25 Code of Conduct – Declarations of Interest

There were no declarations of interest made.

ACG 26 Minutes

The minutes of the meeting held on 26 September 2019 were presented to the Committee.

Decision

That the minutes of the meeting held on 26 September 2019 be agreed as a correct record.

ACG 27 Constitution Sub Committee and Standards Sub Committee draft minutes

Following on from the recommendations from the Audit and Corporate Governance Committee self-assessment the minutes of the Constitution Sub Committee and Standards Sub Committee were included on the agenda for the committee to note. This would be a standard practice in future after each such meeting of the sub committees.

Decision

That the minutes of the 26 September 2019 Constitution Sub Committee and Standards Sub Committee be noted.

ACG 28 Write Off of unrecoverable debt

The report outlining the debt, both standard and Council Tax that had been written off under delegated authority by the Director of Corporate Services was presented to the committee.

3 Agenda Item 3

A query was raised in relation to non-domestic rates (NNDR) and properties where the Council was both the landlord and business rate collection authority. It was queried whether in such circumstances the Council would prioritise the collection of one payment over the other. The Head of Finance confirmed that a breakdown of this sort of collection was available with recovery procedures being in place for both such payments and this would be circulated to members of the committee.

Decision

That the debt approved for write-off under delegated procedure by the Director of Corporate Services be noted by the committee.

ACG 29 2019/20 Mid-Year Treasury review

The Head of Corporate Finance presented the 2019/20 half yearly review of the treasury management portfolio based on the Treasury Management Strategy that was agreed by Full Council earlier in 2019.

An economic update which provided an outline of the economic forecast as provided by Link Economics was included within the report and outline the continuing uncertainty with regards to Brexit.

The prudential indicators were detailed within section 5 of the report and were based on the rules that had been set within the Treasury Management Strategy and details of the Council’s investments and borrowing was were provided within the report in line with the CIPFA Code

For 2019/20 a surplus of £2m was being predicted against the treasury management budget with the additional funds being used to offset the deficits in certain key Council service areas such as within the Families and Wellbeing Directorate.

The Housing Company was up and running and the first initial works were due to commence in June 2020. All of the loan documentation was being put together following approval being granted by the cabinet.

The Council’s property investments were performing well and it was particularly noted that the investment in Birchwood Park was performing well with occupancy rates at 95%. The Redwood Bank was also performing to its business plan.

An update was provided on the Public Sector Social Investment Fund following a report to Cabinet in September 2019 when it was agreed to create a fund with Altana Wealth. The fund had received approval from the Financial Conduct Authority and was ready to receive investment with seven pilot authorities involved meaning funds of £75m would shortly be available.

The purchase of Together Energy was confirmed in September 2019 with the company relocating to Warrington and taking on staff in the area. It was noted that the project was going to plan.

Agenda Item 3

Members of the committee raised a number of queries with regards to the treasury activities of the Council. In particular it was noted that it was often difficult for the public to understand why the Council was investing in retail sites outside of the borough. It was acknowledged that there was an ongoing debate in local government with regards to this practice with the investments having been made by the Council in such schemes to generate a financial return rather than specifically for regeneration as would be the case for most schemes within the borough. Such investments were part of a wider strategy to diversify the Council’s investment portfolio and generate income which would fund key front line services.

A specific query relating to the rise Public Works Loan Board (PWLB) borrowing rates and how this would impact the Council was raised. It was confirmed that the rates had increased by 1% but this meant they had only returned to the level that they were at during 2018. There had been a long period of record low interest rates and this also meant that Local Authorities were able to pick up cheap rates from normal banks but the PWLB was the preferred option in most cases. An impact may be felt on residential developments as the margins for such schemes were normally very tight.

In response to a query regarding Together Energy it was confirmed that as part of the deal to purchase the company it was agreed that BP would start supplying with company with energy from 100% renewable sources. Further to this Together Energy would be integrated into the Council’s other energy schemes. This would not be the case for the York Solar Farm as this deal had already been made before the Together Energy purchase however the Hull Solar Farm would be integrated with Together Energy.

Cllr Axcell – Together energy, aim to purchase 100% green energy, asked that question and informed energy from the grid, if purchasing 100% green energy that needs a new business model. Fossil fuels still 45% of the grid, renewables less than a third, if TE are purchasing 100% green energy it means a new business model. They don’t at the moment buy 100% renewable. Purchases all of its energy and gas from BP, BP would only supply TE 15% green energy when council involved was BP supplying TE with 100% renewable energy.

A query with regards to ethics was raised and it was clarified that the bulk of investments were done for policy reasons e.g. the green energy policy which was behind the purchase of Together Energy. Ethical stipulations were required as part of Redwood Bank investments as the fund was created on an ethical basis meaning investments in areas like arms manufacturing were not considered.

Decision

That the 2019/20 mid-year treasury review be recommended to full Council.

ACG 30 Anti-Fraud, Bribery and Corruption Update

An update on the Council’s work to minimise the risk of fraud, bribery and corruption was provided to the committee by the Audit Manager.

5 Agenda Item 3

Further to the training session that had taken place prior to the last meeting of the committee covering the risk of fraud to the most vulnerable people in society work had been undertaken with the social care team to develop financial awareness training which would be delivered to social workers to help them in identifying such risks when dealing with vulnerable service users. Conversations were also ongoing with the Police financial crime unit who were keen to work with the Council to tackle such issues. New officers had been recruited to the unit to assist in identifying areas of particular risk and joint training and intelligence sharing arrangements were to be put in place.

A number of initiatives were in place from the National Crime Agency and the Home Office with regards to financial crime and fraud. The main initiatives were looking at how public and private sector can work together to disrupt fraud, prevent it happening and gain intelligence.

New officers had joined the internal audit team in August which meant there was greater capacity to look at fraud based work. This had led to cashable savings increasing from £163,000 to £260,000 as there were more resources to look at issues such as Council Tax and social care fraud.

Queries were raised with regards to notional savings and how these were calculated. The way in which these calculations were carried out was clarified with nationally agreed procedures being the most common way of determining such savings.

Decision

That the committee notes the contents of the report.

ACG 31 CIPFA Statement – Role of the Head of Internal Audit in Public Sector Organisations

The Head of Internal Audit, Risk and Insurance presented the report from CIPFA which was published in April 2019 and set out CIPFA’s view of the role and functions of the Head of Internal Audit in public sector organisations. This statement replaced the previous 2010 statement ensuring there was alignment with the 2017 Public Sector Internal Audit Standards.

Within the statement, which was included within the appendix to the report the role of the Head of Internal Audit was outlined, including the way in which the organisation engages and supports the role to ensure that the functions are carried out.

The statement included the five principles which defined the core activities and behaviours that belong to the role of Head of Internal Audit as outlined below:

The head of internal audit in a public service organisation plays a critical role in delivering the organisation’s strategic objectives by: i. objectively assessing the adequacy and effectiveness of governance and management of risks, giving an evidence based opinion on all aspects of governance, risk management and internal control ii. championing best practice in governance and commenting on responses to emerging risks and proposed developments

Agenda Item 3

To perform this role the head of internal audit must: iii. be a senior manager with regular and open engagement across the organisation, particularly with the leadership team and with the audit committee iv. lead and direct an internal audit service that is resourced appropriately, sufficiently and effectively v. be professionally qualified and suitably experienced

The collaboration between Warrington and Salford Council’s that has been underway for several years was outlined within the statement as an example of good practice.

Decision

That the committee notes the updated statement and the support required to enable the internal auditors to meet the required standards.

ACG 32 Internal Audit Charter

The updated internal audit charter was presented to the committee for approval by the Head of Internal Audit, Risk and Insurance. The charter was previously approved by the committee at its meeting in October 2018 and the updated charter was attached as an appendix to the report.

There were only minor updates to the charter which took into account the public sector internal audit standards and the revised model charter that had been issued.

The independence of internal audit was stressed throughout the charter and highlighted certain key actions such as the private meeting with members which took place annually. Additionally internal audit officers did not audit areas that they had been involved with in an operational level and were not unduly influenced.

Decision

That the committee approves the updated internal audit charter.

ACG 33 Internal Audit Quality Assurance and Improvement Programme

The Head of Internal Audit, Risk and Insurance presented the updated Quality Assurance and Improvement Programme for internal audit which was designed to provide assurance that internal audit performs its work in accordance with the Public Sector Internal Audit Standards.

The programme was brought to the committee during 2018/19 and there were only minor updates to the document which included an additional sections on KPI’s which gave further details on the target date for the issuing of reports to outline the work that was required.

Agenda Item 3

Feedback from both the internal and external assessments that was carried out was included within the updated programme as was the previously considered CIPFA guidance on the role of the Head of Internal Audit.

An action plan was being developed and would be brought to the committee at a future meeting.

Decision

That the committee approves the Internal Audit Quality Assurance and Improvement Programme.

ACG 34 Internal Audit Quarterly Performance Report to 11 October 2019

The Head of Internal Audit, Risk and Insurance presented the update report covering the work that had been carried during the period up to 11 October 2019.

During the period eight final reports had been issued and three were at the draft stage. Full details of the reports were provided as set out below:

Final reports - • Information Governance – GDPR • Contract Management and Monitoring • Payments to staff • Mosaic Billing • Emergency Planning • Croft Primary School • Culcheth Community Primary School Draft reports – • ICT Asset Control • The Cobbs Infants School • Capital Project Governance

Of the above reports only the review of the mosaic billing system returned a limited assurance. This system covered the way in which social care services were charged for and concentrated on the process for the collection of income. A full action plan was in place with actions having been agreed. Senior officers were reviewing the system across the board and follow up work was scheduled for 2020 to check on progress against the actions.

Further work that had been carried out included the previously considered work on fraud, ongoing work on the grant claims as well as continuing to support a number of projects around the Council, particularly with regards to transformation.

Decision

That the committee notes the contents of the report.

8 Agenda Item 3

ACG 35 External Audit Update

The Council’s External Auditors, Grant Thornton provided an update on the work to resolve the objection relating to the 2017/18 statement of accounts. The auditors had reported back to both the objector and the Council in terms of their initial findings with correspondence being received from both parties in reply.

The correspondence was being worked through and the auditors were looking to issue a statement of reasons which is in effect the decision on the objection once this work had been completed. The auditors were endeavouring to bring the matter to a conclusion as soon as possible.

Members welcomed the update from the auditors and noted that there were issues with the public perception on the delay in signing off the accounts and reasons for this. It was confirmed that there were no sanctions, such as financial penalties for not signing of the accounts on time but there was reputational damage and an impact on officer time that was being spent on dealing with the issues.

Decision

That the committee notes the update provided by the External Auditors.

ACG 36 Work Programme 2019/20

The Committee considered its work programme for the 2019/20 municipal year. The work programme would be updated to include the action plan from the self-assessment exercise, including the draft minutes from the Constitution Sub and Standards Sub Committees.

Decision

That the committee approves its work programme for the remainder of the 2019/20 municipal year.

Signed: …………………………..

Date: …………………………..

9 10 Agenda Item 4

WARRINGTON BOROUGH COUNCIL

AUDIT AND CORPORATE GOVERNANCE COMMITTEE – 16 JANUARY 2020

Report of the: Director of Corporate Services Report Author: Danny Mather, Corporate Finance Manager Contact Details: Email Address: Telephone: [email protected] 01925 442344 Ward Members: All

TITLE OF REPORT: APPROVAL OF NATIONAL NON DOMESTIC RATES 1 (NNDR1) FORM

1. PURPOSE

1.1 The purpose of this report is to seek member approval of the council’s 2020/21 National Non-Domestic Rates forecast that is incorporated into the National Non- Domestic Rates Form 1 (NNDR 1 Form).

1.2 The NNDR1 Form is to be approved by members and returned to the Government by 31 January 2020. Full Council, at its December 2012 meeting, delegated responsibility for the approval of the NNDR1 Form to the Audit & Corporate Governance Committee.

1.3 It is unsure when the Government is expected to issue the forms due to the General Election on the 12th December. Although, the principles of the form will be discussed in this report, it is requested that Audit & Governance Committee delegate the authorisation of the NNDR1 form to the Director of Corporate Services and the Executive Board Member for Corporate Finance.

2. CONFIDENTIAL OR EXEMPT

2.1 This report is not confidential or exempt.

3. INTRODUCTION AND BACKGROUND

3.1 Since the National Non-Domestic Rates scheme began on 1 April 1990 Business Rate income has been paid to Central Government and redistributed as Formula Grant. The rates collected had no impact on the funding received by the council and each Local Authority collected money on behalf of Central Government.

Agenda Item 4

3.2 Following the Royal Assent of the Local Government Finance Act on 31 October 2012, the Business Rate Retention Scheme was implemented on the 1 April 2013. In principle the scheme allows Local Authorities to keep 50% of the Business Rates Income with 50% being paid to Central Government.

4. HOW DOES THE BUSINESS RATE RETENTION SCHEME WORK?

4.1 For single tier authorities Business Rate income will be split as 50% to Central Government, 49% to Local Authorities and 1% to Fire Authorities as shown below:

4.2 To redistribute business rates evenly across all Local Authorities the initial income levels are then adjusted though Top Ups and Tariffs so that the income received reflects the needs of each authority.

4.3 The Top-Ups and Tariffs are calculated as the difference between the Business Rate Baseline and the Baseline Funding Level. Where the Business Rate Baseline is below the Baseline Funding Level the authority will receive a Top Up, if it is above the Funding Level the authority will pay a Tariff.

Business Rate Baseline: Government estimate of Business Rates to be collected by each authority in 2013/14. This is allocated to each authority based on the average of the 2011/12 and 2012/13 rates collected.

Baseline Funding Level: Amount of Start Up Funding (formally Formula Grant) which is to be funded through the Business Rate Retention Scheme. The remainder of the Start Up funding is funded through the Revenue Support Grant.

4.4 To protect an authority from an excessive drop in funding, if an authority’s Business Rate

Agenda Item 4 income falls by more than 7.5% below its funding level their income will be protected at this level. This is known as the Safety Net.

4.5 To pay for the safety net scheme, all tariff authorities are charged a levy on any income they receive over the Business Rate Baseline. The percentage payable is shown in the calculation below:

Levy Rate = Tariff Payable Business Rate Baseline

4.6 The Baseline Funding Level and the Business Rate Baseline will be increased by RPI each year, and this scheme will not be amended until the scheme is due to be reset in 2020.

5. BUSINESS RATES OUTTURN ESTIMATE FOR 2019/20

5.1 Local Authorities are required to estimate the year-end outturn position on the Business Rates scheme in January each year.

5.2 Estimates as at Period 8 indicate a deficit on the Collection Fund for Business Rates of £2,500,000. Warrington’s share of the deficit (£1,225,000) will be funded through the Business Rates Smoothing Reserve that was created for this purpose.

Appeals Provision 5.3 As part of the Business Rate Retention Scheme, local authorities are liable for any business rate appeals payments made since 1 April 2013, and each authority is required to set up a provision for the estimated cost of any appeals outstanding at the end of the financial year. The current level of appeals that the council provides for is £13,214,000.

6. BUSINESS RATES FORECAST 2019/20 (NNDR1 FORM)

6.1 Under the new Business Rate Retention system, local billing authorities are required to prepare and submit to CLG a locally determined and approved business rates forecast though an NNDR1 Return by 31 January each year. This forecast will be used to determine the 2020/21 payment schedule for Business Rates between billing authorities, central government and precepting authorities.

6.2 If the council’s share of the forecast is different to Warrington’s Baseline Funding Level then there are financial implications for the 2020/21 budget process. A forecast lower than the baseline funding level will increase the cumulative savings requirement, whereas a higher forecast will reduce it.

The Director of Corporate Services will sign off the NNDR1 by 31 January in discussion with the Executive Board Member for Corporate Finance. Any major variation between the estimates included in this report and the final return will be reported to Audit & Governance Committee on 13 February 2020.

Agenda Item 4 7 BUSINESS RATE POOLING

7.1 To encourage local authorities to work together and to support economic priorities across the area, local authorities have the ability to pool their business rate income.

7.2 For pooled authorities the Business Rate Baseline and Funding Level will be calculated as the aggregate of the individual authorities. This can benefit the pool by reducing the levy payable and enabling the pool as a whole to keep up to 49% of any Business Rate growth. This could also be a risk as the Safety Net Payment would be calculated as 7.5% below the baseline of the aggregated pool.

7.3 Pooled authorities are expected to border each other and the pool should benefit ‘local authorities and the Government’s wider objectives for growth, and improved strategic and service delivery’.

8 MID-MERSEYSIDE POOL – WARRINGTON, HALTON & ST HELENS

8.1 Warrington, Halton and St Helens are part of the Mid Merseyside Pool as of 1 April 2014. The benefit of being part of a Pool is that the member authorities would be able to keep 49% of any growth, compared to 27% if an authority were on its own.

8.2 The risk of the pooling arrangement is the safety net payment. Any authority entering the safety net would need to be paid by the other members of the Pool.

Estimates 8.3 Appendix 1 shows Warrington’s Period 8 estimate against the estimates taken from last year’s NNDR1 return. However, this could easily change with any last minute submissions for appeals

8.4 There are two further factors that will affect the future of the Pool. The first is the move towards 100% Business Rates Retention that will see the abolition of the levy payments and therefore remove the current benefit of the Pool. The second is that Halton and St Helens are part of the Liverpool City Region Pilot for 100% Business Rates Retention.

8.5 The Council has agreed with the other two authorities to continue with the Pool in 2020/21.

9. CHESHIRE SCIENCE CORRIDOR ENTERPRISE ZONE

9.1 On 25th November 2015 the government has announced 18 new Enterprise Zone including the Cheshire Science Corridor Enterprise Zone (EZ). The EZ came into effect from 1st April 2016.

9.2 The EZ spans across three authorities: Cheshire West and Chester, Cheshire East, and Warrington. It incorporates four distinct areas: Alderley Park, Birchwood Park, sites in Ellesmere Port, and Thornton Science Park.

9.3 Businesses within the EZ area are allowed to apply for a business rate discount up to £275,000 over a five year period, and the sites within Ellesmere Port also offer Enhanced

Agenda Item 4 Capital Allowances where occupiers are able to write down the costs of qualifying plant and machinery assets against their taxable income.

9.4 All business rates growth within the zone, above a legislatively set baseline, for a period of 25 years will be retained by the Warrington and Cheshire LEP, to support the Partnership’s economic priorities and ensure that Enterprise Zone growth is reinvested locally.

9.5 As at Period 8, the Enterprise Zone at Birchwood Park is not forecasted to produce a small level of business rates above the baseline.

10. FINANCIAL CONSIDERATIONS

10.1 Due to the nature of the report, the financial implications are contained throughout the report.

11. RISK ASSESSMENT

11.1 A full risk assessment has been undertaken and a project group set up consisting of accounting, revenue and benefits, and estates and planning officers for the completion and monitoring of the NNDR1 Form.

12. EQUALITY AND DIVERSITY / EQUALITY IMPACT ASSESSMENT

12.1 The Finance Service undertakes equality impact assessments (EIA) in its wider functions.

13. CONSULTATION

13.1 N/A

14. CONCLUSION

14.1 The figures included in this report are only estimates pending the distribution of the final NNDR1 form and guidance notes. As the form needs to be signed by the Director of Corporate Services by 31 January 2020 it is requested that Audit & Governance Committee note the figures included in this report but delegates the authorisation of the NNDR1 form to the Director of Corporate Services and the Executive Board Member for Corporate Finance. Any major variation between the estimates included in this report and the final NNDR1 will be brought to the next Audit & Governance Committee on 13 February 2020.

15. RECOMMENDATION

15.1 Audit & Governance Committee to delegate the authorisation of the NNDR1 form to the Director of Corporate Services and the Executive Board Member for Corporate Finance.

Agenda Item 4

16. BACKGROUND PAPERS

Contacts for Background Papers:

Name E-mail Telephone Danny Mather [email protected] 01925 442344

16 Agenda Item 4

Appendix 1

2019/20 Period 8 NNDR1 Estimate Variance £'000 £'000 £'000 Business Rates Income before reliefs and appeals -121,856 -115,536 -6,320

Less: Transitional Protection 0 0 0 Mandatory Relief 8,216 6,883 1,332 Unoccupied Property 1,850 0 1,850 Discretionary Relief 1,090 5,923 -4,834 Discretionary Relief Funded Through S31 Grants 971 0 971 Movement in Bad Debt Provision 500 362 138 Appeals Estimate 2,305 624 1,681 Enterprise Zone 136 0 136 Cost of Collection Allowance 295 295 0 Non-Domestic Rating Income -106,493 -101,448 -5,045

Business Rate Split Central Government (50%) -53,246 -50,724 -2,522 Warrington Borough Council (49%) -52,182 -49,709 -2,472 Cheshire Fire Authority (1%) -1,065 -1,014 -50

Add: Section 31 Grants -3,084 -1,686 -1,397

Tariff/(Top Up) 16,754 16,754 0

Warrington Borough Council's Share of Business Rate Income -38,511 -34,642 -3,869

Baseline Funding Level for Warrington Borough Council -30,806 -30,806 0

(Surplus)/ Deficit -7,705 -3,836 -3,869

Safety Net Threhold -28,496 -28,496 0

Levy Payable -2,697 -1,343 -1,393 Safety Net Funding Payable 0 0 0

17 18 Agenda Item 5

WARRINGTON BOROUGH COUNCIL

AUDIT AND CORPORATE GOVERNANCE COMMITTEE – 16 JANUARY 2020

Report of the: Director of Corporate Services Report Author: Danny Mather, Corporate Finance Manager Contact Details: Email Address: Telephone: [email protected] 01925 442700 Ward Members: All

TITLE OF REPORT: 2020/21 COUNCIL TAX BASE

1. PURPOSE

1.1 The purpose of this report is to set out the calculation of the council’s tax base for 2020/21. The council is legally required to determine its tax base for council tax purposes by 31 January 2020.

1.2 The responsibility for setting the Tax Base has been delegated to the Audit & Governance Committee since the 2008/09 tax base was set in December 2007.

1.3 This report explains how the tax base is to be calculated and recommends the 2020/21 figures to be used for council tax setting.

2. CONFIDENTIAL OR EXEMPT

2.1 Not confidential

3. INTRODUCTION AND BACKGROUND

3.1 The tax base is defined as the number of band D equivalent properties within a local authority which will be liable to pay council tax in the forthcoming year. This is used by Warrington Borough Council to establish the council tax for 2020/21 and is used by Cheshire Police, Cheshire Fire and the parish councils to set their precepts.

Agenda Item 5

4 CALCULATION OF TAX BASE

4.1 As at 9th September 2019, there were 93,308 domestic properties in Warrington. These have been valued by the Valuation Office Agency (VOA) and placed in one of eight bands (from A to H) according to the price at which the property might reasonably have been sold on the open market on 1st April 1991. The number of properties is adjusted for discounts and exemptions and is then converted to a number of band D equivalent properties by using a common ratio (defined in regulation 5 of the Local Authorities Calculation of Tax Base Regulations 1992), e.g. for band A multiply by 6 and divide by 9. This is detailed in the table below:

Number of Dwellings after Discounts and Band D Band Value Range Exemptions Ratio Equivalents Disabled A Up to £40,000 934 5/ 19 A Up to £40,000 23,221 6/9 15,481 B £40,000 - £52,000 18,512 7/9 14,398 C £52,000 - £68,000 17,600 8/9 15,645 D £68,000 - £88,000 11,054 9/9 11,055 E £88,000 - £120,000 6,917 11/9 8,454 F £120,000 - £160,000 4,262 13/9 6,156 G £160,000 - £320,000 2,518 15/9 4,197 H £320,000 and over 171 18/9 341 84,288 75,744

4.2 To calculate the tax base for 2020/21, the 75,744 band D equivalent properties identified in the above table have been adjusted to reflect the following:

• An increase of 182 dwellings to reflect the anticipated number of new dwellings that will be completed during 2020/21 (2019/20 - 72).

• A decrease of 757 dwellings to cover potential non-collection rate of council tax for the 2020/21 financial year (1% non-collection rate assumed) (2019/20 – 729).

4.3 These adjustments result in the calculation of a tax base of 75,169 for 2020/21, which is an increase of 274 from last year (2019/20 – 74,895).

Agenda Item 5

5. COUNCIL TAX TECHNICAL CHANGES

Council Tax Support Scheme

5.1 Since 1st April 2013 Warrington has no longer received funding from Central Government for council tax benefit and a new Council Tax Support Scheme was agreed by Executive Board on 17th December 2012.

5.2 Due to the way the scheme operates, this has a direct effect on the council tax base. Previously any properties liable for council tax benefit were included in the tax base figures (as the funding was received directly from Central Government). As part of the Council Tax Support Scheme anyone receiving full council tax support will be exempt from payment, and we therefore need to adjust our tax base accordingly.

5.3 In the meeting of 17 December 2012, it was agreed that council tax support would still be provided to those previously in receipt of council tax benefit, although, for those of working age, this will be restricted to a Band A equivalent.

5.4 The tax base 75,187 therefore needs to be adjusted to remove the tax base relating to the current benefit scheme and to add the tax base relating to the additional income from residents liable to support who live in Band B properties and above.

Effect on the Tax Base

5.5 The final tax base for Warrington Borough Council following technical changes is shown below:

Tax Base 75,169 Less: Tax Base relating to Council Tax Benefit -6,705 Total 68,464

6. PARISH TAX BASES FOR 2020/21

6.1 A list of the Parishes, the proposed tax base for 2020/21 and the variance from 2019/20 is shown below:

Agenda Item 5

Tax Base Parish Council 2019/20 2020/21 Movement Appleton 4,866 4,743 -123 Burtonwood 3,743 3,753 10 Birchwood 3,086 3,128 42 Croft 923 925 2 Cuerdley 45 46 1 Culcheth 3,345 3,356 11 Grappenhall 3,860 3,867 7 Great Sankey 9,915 10,126 211 Hatton 156 160 4 Lymm 5,379 5,395 16 Penketh 2,674 2,715 41 Poulton 4,973 5,013 40 Rixton 744 743 -1 Stockton Heath 2,414 2,426 12 Stretton 378 553 175 Walton 754 759 5 Warrington (Unparished) 16,621 16,738 117 Winwick 1,725 1,727 2 Woolston 2,291 2,291 0 Sub-total 67,892 68,464 572

7. FINANCIAL CONSIDERATIONS

7.1 Assuming there will be a 1.98% increase in council tax in 2020/21 (1.98% council precept), each extra Band D equivalent property added to the tax base will result in additional income to the council of £1,493.58 per property. Therefore the increase of 572 Band D equivalent properties will result in additional council tax income of £854,328 in 2020/21.

8. RISK ASSESSMENT

8.1 The tax base calculation is a prediction of the number of band D equivalent properties that will be liable to pay council tax during 2020/21. An incorrect estimate could result in Warrington Borough Council having to declare a deficit for 2020/21, which would add an additional budget pressure to the 2020/21 financial year.

8.2 Warrington Borough Council declared a deficit of £750,000 position in 2018/19, and based on the Period 8 estimate a surplus of £500,000 is being forecasted in 2019/20.

22 Agenda Item 5

9. EQUALITY AND DIVERSITY / EQUALITY IMPACT ASSESSMENT

9.1 The Finance Service undertakes Equality Impact Assessment in its wider functions.

10. CONSULTATION

10.1 None

11. REASONS FOR RECOMMENDATION

11.1 The council is legally required to determine its tax base for council tax purposes by 31st January 2020.

12. RECOMMENDATION

12.1 That the council approves the setting of the tax base for 2020/21 at 68,484, and the tax base for the parish councils shown in 6.2 above.

13. BACKGROUND PAPERS

Contacts for Background Papers:

Name E-mail Telephone Danny Mather [email protected] 01925 442344

23 24 Agenda Item 6

WARRINGTON BOROUGH COUNCIL AUDIT AND CORPORATE GOVERNANCE COMMITTEE 16 JANUARY 2020 Report of the: Deputy Chief Executive and Director of Corporate Services Report Author: Lynton Green, Deputy Chief Executive and Director of Corporate Services Contact Details: Email Address: Telephone: [email protected] 01925 443925

Ward Members: All

TITLE OF REPORT: PROGRESS REPORT OF THE OFFICER GOVERNANCE GROUP

1. PURPOSE OF THE REPORT

1.1 The purpose of the report is to brief the Audit and Corporate Governance Committee on the work undertaken by the Officer Governance Group in relation to corporate governance for the year 2019/20. The report also details the progress against the Group’s improvement action plan and focus areas for 2019/20.

1.2 The report provides information that will allow members:

• to receive assurance that the Governance Group provides adequate and effective challenge and scrutiny to the Strategic Management Team (SMT) in respect of the governance and risk management arrangements of the Council; • to consider and approve the Council’s Annual Governance Statement with a full understanding of the risks the Council faces and what it is doing to reduce these risks; and • to demonstrate that those charged with governance have a full understanding of management’s processes with regard to governance and risk management arrangements and internal control.

2. CONFIDENTIAL OR EXEMPT

2.1 Not confidential.

3. CODE OF CORPORATE GOVERNANCE

3.1 The Council has in place a local Code of Corporate Governance. The most recent version of that Code was approved by this Committee in April 2019. The Code is consistent with the principles set out in the CIPFA/SOLACE Framework 2007: Delivering Good Governance in Local Government, the revised guidance issued in November 2012 and April 2016, and the governance requirements of the 2010 CIPFA statement on the: Role of the Chief Financial Officer in Local

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Government. The Officer Governance Group operates in accordance with these principles

4. WORK UNDERTAKEN

Terms or Reference / Sub Groups 4.1 The Group has held meetings in May, August and November during 2019/20 in advance of Audit and Corporate Governance Committee meetings. The Group reviewed and refreshed the terms of reference and membership at its May 2019 meeting. The Group has received updates from the Strategic Risk and Business Continuity group and the Senior Information Risk Owner group together with other assurance providers in accordance with the framework of assurance.

Corporate Governance Improvement Planning 4.2 The Group’s improvement action plan includes actions that continue to be monitored by the Group. The Group continue to ensure that robust governance arrangements are ‘embedded’ into the culture of the organisation. Any further areas for improvement are also considered and are incorporated into the Group’s improvement action plan as required.

Assurance Gathering 4.3 The Group have mapped out the sources of assurance that they wish to receive to ensure that the Annual Governance Statement for 2019/20 is fully supported. The Group review the strategic risk register to inform the assurances that they look to receive.

5. IMPROVEMENT ACTION PLAN AND FOCUS FOR 2019/20

5.1 Six significant governance development areas were included in the Annual Governance Statement for 2018/19 and the updated position is as follows:

5.2 Annual Accounts The audit of 2017/18 accounts was not concluded before 31 July 2018. This was due to a public objection to the 2017/18 accounts that was received by the external auditors during the public period of inspection; resolution of this is presently ongoing. Grant Thornton have subsequently not issued their Annual Findings Report and Annual Audit Letter for 2017/18 which gives an opinion on the financial statements. Grant Thornton have also not issued their Value for Money Opinion for 2017/18 which gives a conclusion on the Council’s arrangements to secure economy efficiency and effectiveness in its use of resources. Opinions on the financial statements and Value for Money Conclusion cannot be provided until the objection process has been completed.

The audit of 2018/19 accounts was not concluded before 31 July 2019. Opinions on the 2018/19 financial statements and Value for Money Conclusion

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cannot be provided until the objection process relating to the 2017/18 accounts has been concluded. A public objection to the 2018/19 accounts was received by the external auditors during the public period of inspection; resolution of this is presently ongoing.

5.3 Budget/Savings Programme /Council Transformation/Commercialism - The council approved a balanced budget for 2019/20 in February 2019. The robust monitoring of achieving this financial plan has commenced in the current financial year via the Outcomes Based Budgeting (OBB) Board. SMT review the financial position on a monthly basis with the Section 151 Officer reviewing more regularly. Significant challenges remain in both achieving the challenging financial targets set for the current financial year and also addressing the savings requirement of £45m for the next four year budget setting period.

The generation of income and cost avoidance projects focus heavily in the Council’s financial plan including an expanding property investment programme. The Council recognises that sound financial and governance processes are required in the new ways of funding and that the expanding and diverse nature of projects require new skills and sufficient staff capacity. The Council’s Commercialism programme, and governance around it, is covered in detailed in the Council’s Capital Strategy agreed by full Council in February 2019.

At the end of Quarter 2 the financial forecast outturn for 2019/20 is an overspend of £8.1m, an increase of £2.1m from the quarter 1 forecast overspend of £6.0m. The equivalent forecast at Quarter 2 in the previous year was a £8.0m overspend. The ability to sustain a balanced budget in the current year is increasingly difficult with current levels of funding available. The Council is facing significant demographic and demand pressures already in year that are proving challenging to manage. Therefore a pragmatic approach to reporting the forecast has been taken with Directors working to identify mitigating savings and cost reduction proposals to offset the overspend. Any mitigations or changes to current proposals would follow the OBB process and formal approval routes as required.

5.4 Information Governance and Cyber Risks - Cyber-attack is recognised as a key risk to the Council. Revised guidance from the UK government now states this is amongst the biggest emerging threats to the UK and alongside terrorism and a flu pandemic is among the key dangers to UK security. The volumes of cyber- attack keep increasing and the cyber-attack capabilities are continually evolving, so this is an area which needs constant vigilance and a continuous improvement approach.

Our existing technical treatment and controls are deemed appropriate. They have so far withstood the cyber-attacks we have been subject to and we are constantly looking at new and changing guidance with relevant authorities to understand new attack types and protection measures available: both

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preventative and detection/defensive. A report has been prepared for SMT to provide an overview of the current cyber security landscape and to recommend improvement actions: • further training and communications to raise awareness of cyber risks and control measures; • strengthened reporting arrangements into SMT and the ICT portfolio holder; and • tightened controls over the commissioning and procurement of technology.

The Council has Information Security training in place via elearning including a DPA 2018 new course, supplementary face to face sessions and dedicated Winnie Information Governance pages. Numbers of reportable breaches to the Information Commissioner’s Office (ICO) remain low and the ICO have closed all breaches without action or penalty due to the mitigating controls in place such as encrypted laptops and mandatory data protection training.

5.5 Project Governance - Work continues to maintain robust performance monitoring and reporting mechanisms for all major projects. Capital Investment Planning Group (CIPG) meet regularly and progress against capital schemes is reported to each CIPG meeting. CIPG ensure key reports and decisions are scheduled appropriately. The Environment & Transport and Growth Directorates report regularly into the CIPG meetings. The larger projects continue to be supported by their own scrutiny processes and the Project Managers include corporate governance in all of their plans. They also react as required to enquiries from Members, MPs and the public when appropriate.

Environment & Transport operate a Directorate CIPG meeting and Growth Directorate Management Team incorporates the initial Capital Investment Planning Group (CIPG), so any potential projects are scrutinised before submission to full CIPG. This helps to establish a more robust financial model with clear outputs and outcomes.

The initial phase of Time Square is complete, however this continues to produce its own, comprehensive risk register and a programme that meets monthly. Ongoing themes will include health & safety, occupancy and cost. The Great Sankey Hub enjoys similar levels of control, as will the Stadium Quarter when the Youth Zone begins construction in January/February. Additional projects will be incorporated into Growth as the directorate takes on Strategic Partnerships & Commissioning and Development Management. For example, Warrington will host a stage finish for the Tour of Britain in September which will require a high degree of governance. These projects will utilise Time Square and others as sources of best practice.

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5.6 Health & Social Care Integration - The Council has developed a Joint Commissioning Strategy with the Clinical Commissioning Group (CCG) to support delivery of the Warrington Together Programme. The Health and Wellbeing Board, the Integrated Commissioning Transformation Board, and Warrington Together, all work together through a Whole Systems Transformation Programme; all steering group partners signed up to planned changes. Carers Partnership Board; Older People’s Partnership Board; Dementia Board; Autism and Learning Disability Partnership Board; and Mental Health Partnership Board all work together through the Health and Wellbeing Board. Terms of reference for Boards sets out the duties of the Boards in relation to the joint working arrangements. Joint working arrangements eg. Warrington Together and Better Care Fund (BCF) are supported by legal and financial agreements as appropriate. Formal partnerships are set out in contractual frameworks and have appropriate legal agreements in place.

5.7 Workforce and Brexit - It has been recognised by the Council that a key risk which should continue to be monitored, due to the changing nature of the Council’s business and the expanding and diverse nature and complexity of activities, is whether the capacity of officers across the organisation is sufficient for them to be able to fulfil their responsibilities effectively. Demand for services continues to increase and is recognised as a national issue. Continued consideration is given to the impact of Brexit and the potential loss of staff in services provided directly by the Council or in services provided by partners. Staffing structures are under constant review and new developments in agile and dynamic outcomes based working will support the move to the new Council offices.

The Monitoring Officer has an overall responsibility to provide the Council with legal advice on the implications of Brexit as they emerge. The strategic risk register (SRR) notes at SRR risk 10 (downturn in the economy) and SRR risk 19 (retain skilled and stable workforce) reference to potential risks related to Brexit. The Chief Executive is the nominated Brexit Lead Officer and is also directly tied into reporting to MHCLG and in receipt of information through designated networks. At the current time no issues are being reported by WBC services that are outside the capability of business continuity arrangements to cope. Work has been ongoing with local service providers (Social Care, Third Sector, key partners and wider local businesses) to ascertain the impact which again is considered to be low at this point. Contingency arrangements are in place and have been shared in relation to schools meals provision. Governance Group is monitoring preparations across the Council, given the uncertainty of BREXIT and the potential implications particularly in the case of a no deal, at this stage the Council is as assured as it can be that impact will be limited.

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6. CONTINUED AREAS OF FOCUS FOR 2019/20

6.1 Improved partnership working arrangements - The changing nature of the Council’s business means that partnership working including: work with the Cheshire and Warrington Enterprise Partnership; new commercial developments; and complex contracts for delivery of services, continue to increase. It is recognised that as such arrangements develop, then robust financial management and monitoring of the arrangements needs to be in place. The strength of the Council’s governance processes and systems around commercial schemes is best evident by the Council being one of the first councils to adopt and publish, from 1st April 2018, a Capital Strategy that fully complies with the latest MHCLG Investment Guidance published in January 2018.

6.2 High standards of conduct & personal behaviour of members and staff - Report to SMT in July 2019 shows details of gifts and hospitality offered to council officers including the source, value of the offer and whether there was an acceptance or refusal and also includes hospitality offered. Reports will go to SMT annually and a 6 monthly report will be provided to Governance Group for review. The Monitoring Officer’s role is to accept the forms; occasionally advice is sought on whether or not hospitality should be accepted.

It is recognised that officers receive a lot of ‘spam’ invitations to conferences and seminars where the sender claims that fees have been waived for them in favour of complimentary tickets. In such instances, where it is clear that the offer is made in this type of generic way, advice is provided that it is acceptable to simply delete those emails. However, if an officer decides to accept such an invitation then it would meet the criteria for permission to attend to be required and for the appropriate form to be completed and submitted.

6.3 The Group’s improvement action plan notes deadlines for all actions as the end of March 2020 in order for the Group to assess progress during the financial year. Updated actions will then be used to inform the Annual Governance Statement for 2019/20 and any areas of significance will be highlighted in the Statement.

7. FINANCIAL CONSIDERATIONS

7.1 Effective governance and risk management procedures have a positive impact on the Council’s financial position and facilitate sound decision making.

8. RISK ASSESSMENT

8.1 The Council is under a statutory obligation to ensure that it has appropriate corporate governance arrangements in place in order to maintain a sound system of internal control (as set out in Part 2 of The Accounts and Audit Regulations 2015).

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8.2 A key requirement for the Audit and Corporate Governance Committee in order for the Committee to meet its Terms of Reference is to monitor and review the Council’s Corporate Governance arrangements.

9. EQUALITY AND DIVERSITY/EQUALITY IMPACT ASSESSMENT

9.1 The work carried out by the Group is identified through review of risks on the strategic risk register and a regular risk assessment process. This is carried out using an established methodology that is designed to show that all potential areas are considered fairly.

10. CONSULTATION

N/A

11. REASONS FOR RECOMMENDATIONS

11.1 To ensure that members have an appropriate level of assurance of the governance work being carried out and its outcomes for the Council.

11.2 To ensure that the members of the Audit and Corporate Governance Committee are able to fulfil their obligations under the CIPFA/SOLACE framework.

11.3 To assist the Council in meeting its statutory requirement to review the effectiveness of its systems of internal control and prepare an Annual Governance Statement (section 6 of The Accounts and Audit Regulations 2015).

12. RECOMMENDATION

12.1 That the Audit and Corporate Governance Committee considers and notes this report as part of its monitoring role.

13. BACKGROUND PAPERS

• CIPFA/SOLACE 2007 revised Framework: Delivering Good Governance in Local Government. • CIPFA / SOLACE Delivering Good Governance in Local Government: Addendum and guidance note November 2012 • CIPFA / SOLACE Delivering Good Governance in Local Government: updated guidance April 2016 • Code of Corporate Governance April 2019 • Governance Group papers and action plans.

31 Agenda Item 6

Contacts for Background Papers:

Name E-mail Telephone Lynton Green [email protected] 01925 443925

32 Agenda Item 7

WARRINGTON BOROUGH COUNCIL AUDIT AND CORPORATE GOVERNANCE COMMITTEE 16 JANUARY 2020

Report of: Lynton Green, Deputy Chief Executive and Director of Corporate Services Report Author: Jean Gleave, Head of Internal Audit, Risk and Insurance Contact Details: Email Address: Telephone: [email protected] 01925 442354

Ward Members: ALL TITLE OF REPORT: STRATEGIC RISK ENVIRONMENT AT QUARTER 2, 2019/20

1. PURPOSE

1.1 The report provides an overview of the Council’s strategic risk management and insurance activity for the first six months of financial year 2019/20.

2. CONFIDENTIAL OR EXEMPT

2.1 The report is not confidential or exempt.

3. INTRODUCTION AND BACKGROUND

3.1 The risk and insurance service supports projects, directorates and senior managers to maintain appropriate risk management arrangements and ensures that insurance cover is in place to protect the Council from the risk of financial loss arising from its responsibilities as an employer, an owner and occupier of property, a highways authority and a provider of public services.

3.2 The service also facilitates the reporting process, to ensure that directorate management teams, the senior management team (SMT), Cabinet and the Audit and Corporate Governance Committee have appropriate oversight of strategic risks and associated control arrangements.

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3.3 Strategic risks are those which have the potential to impact on the Council’s achievement of its corporate pledges and strategic objectives. The strategic risk register therefore provides an overview of the most important risks facing the Council. Operational registers are also maintained at directorate, service and project level.

3.4 Risks are escalated to the strategic risk register where:

• Risk ratings remain over an agreed tolerance level, even after the application of agreed control strategies. • Or, risks are considered to require ongoing strategic oversight owing to the potential reputational and financial impact of those risks.

3.5 Regular review of risk registers should provide assurance that:

• Risks to the achievement of Council pledges and key business objectives have been identified and assessed. • Controls are in place to manage risks to an acceptable level of tolerance or that areas where additional treatments may be required have been identified. • The strategic decision making process is supported by a comprehensive understanding of the Council’s overall risk environment.

3.6 Oversight of insurance activity will allow the Audit and Corporate Governance Committee to identify any potential trends or areas of concern and to consider appropriate risk management measures.

3.7 The report provides a retrospective review of risk management and insurance activity for the first six months of 2019/20. Audit and Corporate Governance Committee will recognise however that these are dynamic functions providing both proactive and reactive responses to change. Whilst this report can support and inform decision- making, it should not be relied upon solely for this purpose.

4. STRATEGIC RISK MANAGEMENT

4.1 The strategic risk register at Q2 is provided at Appendix 1. A summary is provided in Figure 1 below while Figure 2 provides an overview of the Council’s strategic risk profile and specifically, the number of risks recorded against each ranking at the end of Q2. Matters for the Audit and Corporate Governance Committee’s consideration as part of its review are highlighted in paragraphs 4.3 to 4.7.

4.2 By definition the strategic risk register contains a significant proportion of high or red rated risks. This does not mean that the Council is not managing its risks effectively; rather it is a reflection of the breadth of the Council’s statutory and public service responsibilities, combined with the sometimes limited options it has to respond to the risks arising from those responsibilities. The narrative below is therefore focused on the most volatile and high profile risks, to aid the Audit and Corporate Governance Committee’s understanding of the overall risk environment.

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Figure 1

Strategic Risk Register Q4 2018/19 to Q2 2019/20 25

0 SRR 9 SRR SRR 5 SRR 6 SRR SRR 2 SRR SRR 7c SRR SRR 1c SRR SRR 7a SRR SRR 1a SRR 3a SRR 4a SRR SRR 10 SRR 11 SRR 12 SRR 13 SRR 14 SRR 15 SRR 16 SRR 17 SRR 18 SRR 19 SRR 20 SRR 21 SRR 22 SRR 23 SRR SRR 7b SRR 7d SRR SRR 1b SRR 3b SRR 4b SRR

Q4 2018/19 Q2 2019/20

Figure 2

ASSESSMENT SCORE RISK ASSESSMENT

SEVERE 5 1 4

SERIOUS 4 3 9 9 1

MODERATE 3 1

MINOR 2 1

TRIVIAL 1

ALMOST ASSESSMENT RARE UNLIKELY POSSIBLE PROBABLE CERTAIN SCORE 1 2 3 4 5 LIKELIHOOD

Acceptable Significant (score 1 to 4) (score 9 to 12)

Manageable Major (score 5 to 8) (score 15 to 25)

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4.3 Social care related risks (SRR 1a to SRR 4b) have been assessed as stable, or reducing, reflecting the considerable work that is ongoing to transform services for adults and children, and address needs quickly and more effectively. Whilst this is beginning to deliver improvements in service performance, including the recent Ofsted judgement of ‘Good’ for the Council’s children’s services, the financial benefits have not yet been realised and significant financial pressures remain across the directorate.

4.4 Risks relating to health inequalities (SRR 7a to 7d) have been redefined with reference to various determinants of health; directorate management teams are developing plans to address issues relevant to their areas of responsibility. Internal audit work has been undertaken recently and the approach has been well received by the Council and the Health and Wellbeing Board. The approach will be shared with Directors of Public Health across Merseyside and Cheshire, which may lead to opportunities for collaboration and sharing of good practice. The Director of Public Health reported progress to Health Scrutiny Committee in November.

4.5 Officers continue to monitor and plan for a downturn in the economy, as recognised by SRR 10. The commercial strategy, which has successfully offset spending pressures in recent years, is forecast to contribute net income of £20 million this year to the Council budget. However, risks associated with commercial activities, which are currently managed at directorate level, may increase as a result of the recently announced increase in the PWLB rate for new borrowing, the continuing impasse over BREXIT and political uncertainty resulting from the recent general election. The Council continues to make use of specialist advisors to support due diligence on proposed investments and implementation of appropriate monitoring arrangements. Performance of the commercial estate is now overseen by a Strategic Property Investment Group consisting of officers from property; finance; governance; and legal services and governance arrangements for the Council’s green energy projects are being put into place.

4.6 SRR 18 recognises the challenges involved in securing the Council’s long term financial stability. These challenges were considered by the LGA Peer Review earlier this year and an action plan has been agreed to respond to the recommendations made by the LGA, including the adoption of a budget implementation plan to address underlying financial pressures, particularly in social care. More detailed monitoring arrangements have been implemented and SMT is now conducting a line by line review of budget pressures and savings targets across the Council.

4.7 Despite ongoing uncertainties, preparations for BREXIT continue, overseen by an internal Advisory Group, chaired by the Chief Executive. The Council continues to liaise with local and regional partners and to offer support and reassurance to the third sector. If required, the Council’s Major Emergency Plan and/or service business continuity plans are in place and can be initiated to respond to unforeseen circumstances.

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5. INSURANCE ACTIVITY

5.1 The Council contracts with Salford City Council to manage insurance and compensation claims on its behalf. In agreement with our liability and motor insurers, the Council has delegated authority to Salford to settle claims valued up to £25,000. In practice, settlements are agreed in consultation with the risk and insurance service.

5.2 Claims with an estimated total cost of more than £25,000 and claims not covered by this agreement continue to be managed by insurers with support from Salford and the risk and insurance service. The main exclusions to the handling agreement are complex claims and claims alleging libel or slander; error by officers in the performance of statutory duties; professional negligence in the provision of services to third parties; and medical malpractice.

5.3 Insurance claims activity for the period April to September 2019 is summarised in Figure 3 below. Should the Council be found liable for the totality of the outstanding caseload, insurers would meet costs over the excess for the relevant policies, currently estimated at £1.364 million. The balance of £2.740 million would fall to the Council and is provided for within the Council’s insurance fund.

Figure 3 Number of Cost Estimates Claims £’000 Outstanding caseload at 1 April 2019 255 3,188 Claims opened during Q1 and Q2 133 1,062 Claims closed during Q1 and Q2 (129) (687) Revaluations of outstanding claims 541 Outstanding caseload at 31 March 2019 259 4,104

5.4 129 claims were closed during the first six months of the financial year, at a total cost of £198,000 against an initial reserve of £687,000. Costs were incurred against 28 of the 129 cases, with insurers contributing £50,000 and the balance being met from the insurance fund: • Approximately half of these claims were from third parties, alleging injuries resulting from highways related slips and trips. In total 64 claims were closed, 56 of which were defended successfully at nil cost. A further two were defended with support from external solicitors, and six were settled with a payment of compensation. • Four claims for injuries incurred by employees were settled for a total of £36,000 and a further five were closed without settlement. All such claims are investigated with support from the relevant service, health and safety and HR and where no settlement is made, this is because the injury has resulted from an accident where the Council was not at fault. There is no indication that any of these claims were fraudulent. Where liability is conceded, feedback is provided to the relevant service to assist in minimising the risk of future injuries.

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• Four claims for injuries or loss incurred by third parties alleging negligence on the part of the Council were settled for total costs of £39,000 and a further 16 were closed without settlement. • Settlements totalling £7,000 were made for five motor related claims involving damage to third party property caused by Council drivers. A further 18 claims were investigated and closed without payment. • Ten claims for damage to Council property were closed, the most expensive of which was for £43,000 of ICT kit damaged during the escape of water incident in New Town House in March. Insurers met the cost of this claim excluding the policy excess of £1,000. The only other significant claim was for damage caused by adverse weather and subsequent flooding to a school, settled for £5,000. • The remaining settlements were for minor claims under the Council’s travel and personal accident policy for pupils who incurred medical expenses or suffered property losses whilst on school trips. 5.5 Notable new claims reported during the first six months of the year include: • 52 new highways related personal injury claims, currently estimated at a total cost of £314,000. • 37 third party liability claims, alleging various failures on the Council’s part, including injuries incurred on non-highways land; damage to property from subsidence caused by tree roots; loss of business; breaches of personal data; and historic failure to protect claims relating to the former Cheshire County Council. • Five employer’s liability claims for injuries incurred by employees in the workplace. Two of these are with insurers because the potential value of the claim exceeds the delegated limit. • Vehicle damage and personal injury claims resulting from a motor incident involving a refuse collection vehicle and a bus operated by Warrington’s Own Buses and a further 24 motor vehicle related claims, the majority of which allege damage to third party vehicles or property caused by Council drivers. • 11 property claims, the most significant of which relates to a serious flooding incident at Ravenbank School in July. 5.6 While the overall caseload remains relatively consistent by volume, total reserves at Q2 are over £900,000 higher than the balance at Q4 of 2018/19. In the first two quarters of 2019/20 we have experienced an increase in the number of complex claims being reported: there are currently 37 open claims valued at £25,000 or more, compared to 23 such claims at the end of last year. We are working closely with Salford City Council and insurers to ensure that more complex claims are handled with appropriate input from specialist advisors and claims handlers.

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5.7 Our highways team continue to provide high quality evidence to support effective defence of the majority of highways related claims. In July, with support from Weightmans Solicitors, the Council was successful in securing a finding of fundamental dishonesty against a claimant who alleged injuries resulting from a tripping incident. The claimant discontinued after the Council defended the claim, but the Court allowed the Council to proceed with its application for a finding of fundamental dishonesty. After finding in the Council’s favour, the Court also removed the claimant’s costs protection and ordered him to pay costs of £10,000 to the Council.

6. NEW AND EMERGING ISSUES

6.1 Audit and Corporate Governance Committee may be aware of the recent Supreme Court judgement in the case of CN and GN V Poole Borough Council [2019 UKSC 25]. The claimants’ appeal was dismissed on the basis that public authorities do not owe a duty of care at common law merely because they have statutory powers or duties, even if, by exercising their statutory functions, they could prevent a person from suffering harm. This judgement will provide helpful clarity to councils facing failure to act claims.

6.2 In making the judgement, the court did also confirm where a duty of care could be assumed, for example where the authority has created the source of danger or assumed a responsibility to protect the claimant from harm. This does not create a new risk for the Council, but clarifies where claimants are likely to be successful.

6.3 Information governance and cyber risks continue to be high profile. Recent activity by regulators across the EU has confirmed that fines can stem from non-compliance with GDPR requirements, not just data breaches. For example, fines have been imposed for failures in privacy notices and weaknesses in controlling access to personal data within organisations. Where data breaches have occurred, fines will be higher for organisations who have failed to take appropriate steps to minimise the risk of breaches, or to respond effectively once a breach has occurred.

6.4 Following a decision at Q4 to raise the impact rating for SRR 15, the risk of a major cyber incident, to reflect national advice and ensure cyber risk management continues to be high priority, SMT has considered various measures to enhance the control environment, including:

• Further training and communications to raise awareness of cyber risks and control measures. • Strengthened reporting arrangements into SMT and the ICT portfolio holder. • Tightened controls over the commissioning and procurement of technology.

6.5 In September, Cabinet considered the report of the LGA Corporate Peer Challenge and endorsed an action plan to respond to the report’s findings and recommendations. Implementation of the action plan, in particular development of a new political vision and priorities, and refresh of the Corporate Strategy, is likely to identify new challenges

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and risks; strategic and directorate risk registers will be reviewed and refreshed as part of this process.

7. FINANCIAL CONSIDERATIONS

7.1 Where there are high-level financial implications associated with particular risks these will be recognised in the impact scoring for that risk. For example, a significant breach of information governance or health and safety requirements could result in the Council being fined by the Information Commissioner’s Office or the Health and Safety Executive.

8. RISK ASSESSMENT

8.1 The Council must ensure that it has appropriate risk management arrangements in place in order to manage its risks and maintain a sound system of internal control. Failure to manage risks effectively can in some circumstances lead to an increase in insurance claims. Insurance cover is in place to manage the financial impact of this but the Audit and Corporate Governance Committee will be aware that the Council now carries high levels of excess on its employer’s liability, public liability and motor policies.

9. EQUALITY AND DIVERSITY / EQUALITY IMPACT ASSESSMENT

9.1 The matters discussed in this report do not give rise to any specific equality and diversity implications.

10. CONSULTATION

10.1 N/A.

11. REASONS FOR RECOMMENDATION

11.1 To ensure that the Council maintains an effective framework of internal control and continues to manage its key risks, and to ensure the continued review of the Council’s strategic risks.

11.2 To assist the Council in meeting its statutory responsibility to review the effectiveness of its systems of internal control and prepare an annual governance statement.

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12. RECOMMENDATION

12.1 The Audit & Corporate Governance Committee is recommended to:

• Review and comment on the Council’s strategic risk environment at Q2 of 2019/20. • Note the Council’s performance in managing insurance claims for the first sixth months of the financial year. • Note the new and emerging issues documented at Section 6 of the report.

13. BACKGROUND PAPERS

(i) The Strategic Risk Register (ii) Risk Management Reports to SMT, Cabinet and the Audit and Corporate Governance Committee (iii) Analysis of claim data extracted from LACHS (may contain sensitive and/or confidential information which will require redaction before release)

Contact for Background Papers:

Name E-mail Telephone Alison Weir [email protected] 01925 442613 Risk and Insurance Manager

STRATEGIC RISK REGISTER - 2019/20 QUARTER 2 APPENDIX 1 Reference / Ownership Risk Assessment Control Strategy Risk Description Existing Treatment / Controls Planned Treatment / Controls (to be Contingency Plans implemented during 2019/20) Q1 Q2

Score (arrangements you already have in place to (arrangements you plan to put in place to (arrangements which can be put into place if Travel

ImpactQ2 reduce the likelihood and/or impact of the reduce the likelihood and/or impact of the the risk was to materialise now) Directionof LeadOfficer Original SMT Original RiskNumber LikelihoodQ2 StrategicLead

QuarterlyScore QuarterlyScore potential risk) potential risk) SRR 1a The Council is unable to manage the demand for 12 3 4 12 12 Adults Tranformation Board - Prevent, Reduce Delay - In year 3 the Adult Social Care Transformation Programme is Depending on how the demand presents and for which CJ 1 monitoring of targeted projects to manage demand. continuing to impact positively on the financial position, through both group of service users - contingency includes: adults social care services resulting in additional cashable savings and cost avoidance. A targeted approach to annual financial pressures. First Response Service - manage demand at the Front reviews has been agreed for 19/20 and the resource needs identified. Prioritising and risk assessing need, use of local, Door. Comprehensive data analysis to support the targeting of reviews is in regional and national Market options, multi-agency Monthly Contracts Board - oversight of all contracts and place. An in-house training offer on strength based approaches has review of provision etc. utilise Warrington Together takes account of such issues as risk, market resilience been developed and launched, commencing in July 2019 and a Programme, Provider Market Engagement Events, Catherine Jones Catherine etc. comprehensive resource area has been developed within Winnie. My establishing new provider forums that seek to Life Warrington promotion and development work continues and an Warrington Together - Frailty Hub at WHH established increase in signposting at the front door has been evidenced. An understand market pressures better and work with skills to target elderly frail service demand. Assistive Technology Strategy has been agreed with a strong focus on for care regarding external market workforce planning. self-serve and prevention, an event will be hosted in July to share the strategy with partners. Review of overnight support in LD Supported Accommodation has commenced and project team and plan established. The programme to address short-medium term issues in Learning Disability accommodation in borough continues and a programme of house purchases and adaptations continues. Engagement events with the market on the refreshed ASC Market Position Statement have taken place in June. Workstreams under Warrington Together continue to support demand management. Frailty Hub continues extended from 4 days to 5 days from January 2019. 24 hour Rapid Intervention Service went live Feb 2019 and supports people to return home from Frailty Hub and avoid admission to Hospital. First Integrated Community Hub opened in June with social work team co-locating with district nurses in Orford Hub. Review of IMC provision commenced June 19. Re-tender of Domiciliary Care Framework under development for Spring 2020 to shape delivery model to improve demand management across the borough. Consultation on Safeguarding and Quality Assurance service to commence mid July - aims to more effectively manage increased referrals from care sector. Integrated Hospital Discharge Team co- located from June 19 to manage hospital referrals more effectively.Winter planning is underway with colleagues from the CCG and Acute/Community Health and system wide priorities for investment agreed for 19/20 to promote and maintain independence and support individuals to stay at home, avoiding admissions to hospital and 24 hour care. SRR 1b The Council is unable to manage the increasing 12 3 4 12 12 Children's Services continue to oversee need and Childrens Services will be linking into the benefits Depending on how the demand presents and for which AA demand for children's social care services, 1 'demand' on an operational level, with operational realisation work undertaken by Adult Services to ensure group of service users - contingency includes: resulting in additional financial pressures and activities to manage, prioritise and track fluctuations that there is a coordinated approach to demand Prioritising and risk assessing need, use of local, potentially unmanaged reductions in service and changes in demand effectively, whilst safely management across the Directorate. regional and national Market options, multi-agency reducing the number of children in care. Reports are review of provision etc. provision. provided to the OBB Board. Families First - The Edge of Care Service are supporting this work by providing a Amanda Amesbury Amanda range of support to Warrington's in house residential children's homes. The Families First Service is also working to reduce the number of children on the Edge of Care and safely reduce the number of children subject to Child Protection Plans by providing a comprehensive range of support including a respite care offer. Early Help has established a first response team at the front door with the aim being that this service will direct referrals away from children's social care and into early help (where appropriorate) As we implement the local plan and see a population growth we will need to consider resourcing needs (more children moving into Borough will inevitably lead to increase in demand).

SRR 1c The Council is unable to manage the demand on 16 3 4 12 12 There is an established SEND Review Board and An under used DP is to be closed within one of our Place numbers in our designated provisions would be PW the high needs budget leading to a considerable 1 SEND Improvement Plan in place. The LGA work in primary schools. One of our special schools has been increased. The Free School is due to open in 2021 and overspend. Warrington have produced improvements in practice given additional funding to go over numbers to reduce we are already identifying children to take up these and a reduction in the high needs overspend. the number of children going out of Borough. A primary places rather than go out of Borough. Quarterly alternative provision offer is in development to support "surgeries" are planned with parents (which are multi children to remain in mainstream provision. The agency) to explore alternative ways to support children

Paula Worthington Paula application process for the Free School sponsor is with complex needs. underway. The Early Help offer to support children in schools without the need for an EHCP has been strengthened. Top up bands have been removed.

Score (arrangements you already have in place to (arrangements you plan to put in place to (arrangements which can be put into place if Travel

QuarterlyScore QuarterlyScore potential risk) potential risk) SRR 2 The local social care market, particularly services 16 4 4 16 16 This is a national issue and we monitor closely the Contracts Board Meetings Monthly - regular reviews of Depending on which sector is unstable affecting which CJ for adults, becomes unstable, leading to difficulties 1 fluctuations and changes in need and capacity of the sufficiency and quality in the social care sector working group/s of service users - contingency includes: in meeting assessed need. local markets for domiciliary, residential, nursing, closely with partners and providers to create more Prioritising and risk assessing need, use of local, supported living and other services. sustainable arrangements. regional and national Market options, multi-agency Monitoring takes place at least weekly and in some Safeguarding and Quality Assurance team work closely review of provision, price review etc. areas daily. Multiagency Teleconference arrangements with contracts and commissioning to proactively Catherine Jones Catherine daily/weekly depending on pressures. idenytify and support providers who require There are a number of fora established including improvement. Improving the Quality of Care action plan providers and partners to review and monitor how drafted sufficiency and quality is maintained in key areas. Refreshed Market Position Statement drafted to give When markets show signs of stress or difficulty there providers a full assessment of our market needs are efforts to provide support, incentives and re allowing them to plan and develop services more commissioning to reduce pressure. proactively where we have gaps or shortages. Significant uplift in rates for domiciiary care providers to Review and refresh of Better Care Fund governance stabilise the market. and monitoring arrangements to ensure available Increased availabillity of EMI Nursing Dementia plus resources maximised. placements which has been a particular area where capacity has been low.

SRR 3a A failure in safeguarding services results in the 12 3 4 12 12 Regular and effective management oversight and Adult Training Panel review of Safeguarding and DOLS Follow safeguarding adults pathway including CJ death of, or significant injury to, a vulnerable adult, 1 supervision of caseloads and practice quality as per training across the workforce. notification to Safeguarding Board Chair. Decision policy including support and oversight from specialist Teaching Partnership in place and continues to making to commission Safeguarding Adults Reviews in staff. develop. order to understand cause and implement learning Establishment of full time Principal Social Workers for Redesign of Safeguarding and Quality Assurance actions required to address issues and any failure. Adults and Children responsible for quality and service to be implemented November 2019 will enable Catherine Jones Catherine development of social work practice more targeted responses and monitoring of trends Quarterly audits of children's casework undertaken by relating to safeguarding and QA issues. both the local Adults and Children's safeguarding Structured annual programme of practice audits boards and the Safeguarding Quality Assurance introduced October 2019 to support delivery of quality Teams; and commissioning, procurement and contract practice standards. management arrangements. Robust arrangements in place via the Safeguarding Boards to commission SAR's and ensure learning from incidents of significant injury or death are translated into practice improvement.

SRR 3b A failure in safeguarding services, due to failure to 12 2 4 12 8 Existing controls to mitigate a failure in safeguarding Structured approach to practice audit implemented in Active recruitment continues - in Q3 we have 12 new AA recruit and retain suitably qualified and $ services include regular and effective management adults October 2019 that will support quality practice social workers joining the service and should therfore experienced social workers, or a failure in oversight and supervision, workforce planning standards. see a significant reduction in reliance on agency social partnership working results in the death of, or arrangements to ensure that caseloads are work staff. manageable, quarterly audits of children's casework are significant injury to, a vulnerable child. undertaken. Amanda Amesbury Amanda

Score (arrangements you already have in place to (arrangements you plan to put in place to (arrangements which can be put into place if Travel

QuarterlyScore QuarterlyScore potential risk) potential risk) SRR 4a The Council receives a significantly adverse 12 2 4 12 8 Adults and Care Quality Team - robust performance Adults Care Quality Team - Improving the Quality of Adults contingency includes: Prioritising and risk CJ inspection judgement from the Care Quality $ monitoring systems for care providers in place and Care Action Plan on target with delivery of a assessing need, use of local, regional and national Commission or other regulatory body or severe strong networks with local CQC inspectorate enable the programme of training and support for Care Home Market options, multi-agency review of provision, price t adverse reputational damage. sharing of intelligence and proactive argeted support Provider Managers delivered and positively evaluated in review etc. to weaker providers to prevent market failure. June 19 aimed at improving standards of care in This could result in the loss of one or more key Internally regular performance and audit of activity is residential settings. Review of Intermediate Tier service Children's - urgent review of comments of inspectors Catherine Jones Catherine providers, impacting the Council's ability to meet benchmarked against targets and in the context of which are all CQC inspected commenced 6th June would need to be considered and remedial action taken assessed need and ultimately, the imposition of inspection standards. This is used to inform 2019 to improve model of care and service delivery external advisors to manage service provision on development and investment plans to maintain standards. behalf of the Council. standards. A focused inspection with good outcomes and a For contracted services there are regular monitoring positive annual conversation gives cause for some arrangements and escalation processes where optimism that inspection is less to be feared as standards fall below expectations. Due diligence progress is being made. financial checks are carried out for all providers prior to Additional strategic capacity has been established to entering contracting arrangements. lead the SEND reform agenda and ensure compliance In the event of unsatisfactory CQC or Ofsted with the SEND code of practice. judgements there are processes of risk assessment An inspection preparation project board had been and then action planning that range from support convened around children's social care and SEND through to default and closure. A robust audit inspections which will ensure readiness. framework is in place in children's to assure ourselves LGA peer review to take place to challenge and assure of progress being made. us of progress in children in care and permanency.

SRR 4b The Council receives a significantly adverse 12 2 4 12 8 Regular internal and external audit processes, including During 2019/19 we have had a full ILACS inspection Immediate improvement actions would be taken, AA inspection judgement from Ofsted or other $ LGA peer review, Sector Led peer challenge, internal and a SEND inspection. We were judged to be 'Good' including full service review to address any areas of regulatory body or severe adverse reputational QA processes and our engagement with Ofsted offer in all areas and had no written notices in relation to deficiency that was indentified through our internal damage. assurance that the risk is low. SEND. We have also had a number of LGA Peer processes or via future external audit. Reviews all of which offer assurances. The service is This could result in the loss of one or more key not complacent and we are updating service plans to providers, impacting the Council's ability to meet seek to drive improvements further to deliver

AmandaAmesbury assessed need and ultimately, the imposition of outstanding provision, a self assessment will be external advisors to manage service provision on updated in quarter 3 to outline the next stage of our behalf of the Council. journey.

SRR 5 Ongoing educational reforms, including 9 3 4 12 12 The KASUR (keeping all schools under review) forum A Closing the Gap strategy has been developed to A review of the school improvement offer, linked to the PW academisation and the national formula funding 1 has been strengthened. Schools experience of levy of drive improvement in educational outcomes for our new education inspection framework and a staffing review, could impact on the Council's ability to charges when converting to Academy. There is an most vulnerable groups. structure review. The education offer would be reduced support Warrington's schools and maintain high established performance dashboard and key trends are The new Virtual Head has been appointed. to statutory functions only. reported to schools. We have a clear school A Warrington Education Board is in development to standards of educational performance. improvement model using existing capacity in the drive key improvements with shared priorities.

Paula Worthington Paula school system working alongside LA officers. Warrington has been selected as a pilot area for the New Teaching School Hub and this will support the driving forwards of practice improvement.

SRR 6 Legislative changes are operational from 3rd April 20 5 4 20 20 New duties for relief and prevention of homelessness The changes in legislation have come with limited The new duties have resulted in queueing up in 1 have been operational from April 2018 under the additional resources to implement the changes. We are temporary accommodation and increasing numbers of MAA 2018 and place additional demands on the Council to manage homelessness. Reduced number of Homelessness Reduction Act. We have implemented preparing to tender all homelessness services to quality families and individuals to whom we owe a duty. The affordable homes being built in the town changes to the housing allocations policy. We have specification, and prioritising intensive support to the Severe Weather Emergency Protocol arrangements

Dave Cowley Dave increased the numbers of temporary accommodation, most vulnerable. The homelessness strategy will be have been put in place, with further reliance on outstripped by right to buy, welfare reform, and low including New Start for rough sleepers and working with refreshed in 2019/20. We will continue to bid for emergency bed and breakfast provision where that can turnover of social housing. RSLs. New Start is a package of support and government funding. be accessed. Due to change in software systems and accommodation for former rough sleepers. Successful KPIs that came with the new legislative duties, we are bid for government funding for Somewhere Safe to Stay reliant on the quarterly figures produced by MHCLG - hub pilot and specialist support. while council IT colleagues have been trying to arrive at a resolution that can extract local metrics from the new database.

Score (arrangements you already have in place to (arrangements you plan to put in place to (arrangements which can be put into place if Travel

QuarterlyScore QuarterlyScore potential risk) potential risk) SRR 7a The Council, working with its partners, is unable to 12 4 4 16 16 All partners have committed to play their part in Public health and Prevention Services Delivery plans The gap in employment rates for those with long term 1 reducing health inequalities. The health and wellbeing 2019/20 continue to consider disadvantaged groups condition or disability does not reflect the strong MAA reduce health inequalities across Warrington due to reduced capacity in prevention services. strategy 2019-23 aims to close the gap in life and have put in place targeted KPIs for services and economy of Warrington and is leaving people behind. expectancy between the most and least deprived contracts, particularly in central area. The PH & Further support activities in community centres, communities in the borough. Delivery of the HWB Prevention Strategic plan 2020-25 will be developed in including support to get into employment, training, or Strategy is monitored by the JSNA group and reported light of the Spending review 2019. More efficient other positive outcome from Central Neighbourhood Muna Abdel AzizAbdel Muna to the HWB Board. The corporate strategy aims to working may include considering merging functions and Renewal Area. close the gap in the employment rate between those cross team working. Will focus further on income Need to enhance work with parish councils in the most with a long-term health condition and the overall generation to increasing bidding capacity and support deprived areas outside of Central. employment rate, to close the gap in the employment to community groups and third sector partners in Work with the NHS as the largest employer to deliver rate between those with a learning disability and the attracting resource into Warrington, and to incorporate health enhancing environment through Warrington overall employment rate in Warrington, and to close the health outcomes into these bids. Will continue to work Together and the NHS CQUINs. gap in comparison to the average for the north west. with CCG, NHSE, and primary care networks to The ESF projects should be monitored and enhanced. enhance social prescribing from pooled and/or NHS Poverty reduction initiatives to be considered, including funding. Will continue to segment the work of the food, holiday activities, budget boosting, cooperatives Warrington Wellbeing service to the more and credit union membership. disadvantaged areas and to specific cohorts of patients Business engagement to introduce physical and mental and social care clients, with a focus on central as part wellbeing initiatives, including health kiosk and Active of Warrington Together. travel.

SRR 7b The Council, working with its partners, is unable to 12 4 4 16 16 Influence the affordable housing pipeline. Influence i) The provision of green space within the town centre SP reduce health inequalities across Warrington due 1 WBC housing companies to design and build homes for masterplan. to local residents not able to access the older people to release family homes and provide ii) Delivery of new community facilities such as Bewsey sufficient access to transport to reduce dependency on Dallam Hub. Steve Park opportunities in the borough. car parking. iii) Delivery of the Warrington Youth Zone. Work with public health services to incorporate Health by Design into the Local Plan and associate policies - design of housing for homes for life, location and design of extracare and supported accommodation. Health in Business events, hosted through the Business Exchange. Influence business and cooperative solutions to relieve poverty. Work with FWB to deliver the health and skills elements of the Local Industrial Strategy, inclusive growth programme, and the ongoing ESF programme for careers and jobs for local people. Utilise opportunities highlighted within the central area masterplan and the town centre masterplan.

SRR 7c The Council, working with its partners, is unable to 12 4 4 16 16 Work with public health services to develop and adopt Fornightly meetings with Environmental Protection, DB reduce health inequalities across Warrington due 1 supplementary planning documents e.g. for Arboriculture and Highways established to discuss to environmental factors that exacerbate ill health. environmental protection to include green corridors application based issues including green corridors and cycling/footpaths, the right trees for air pollution and air quality. Established working group with Policy and Dave Boyer Dave shade, interested parties to discuss Town Centre SPD - guide Hot food takeaways thresholds, and cumulative impacts to design and minimising envrionmental factors in new assessed for planning and licensing decisions. build, conversions and chnage of use proposals. Deliver the contribution to the air quality action plan and Active Warrington through active travel and the LTP.

SRR 7d The Council, working with its partners, is unable to 12 4 4 16 16 Health and Wellbeing initiatives will benefit businesses GH reduce health inequalities across Warrington due 1 for increased productivity as a result of lower absence to in-work poverty or lack of support in the rates. workplace. As an exemplar, enhance the mental health elements of the Workplace Wellbeing Charter and deliver

Gareth Hopkins Gareth initiatives to accredit the council as a Disability Confident Employer (Level 2). Talent management and opporunities for career progression. Consider developing a Warrington jobs portal; potentially linked to the LEP Growth Hub. Enhance social value in procurement.

Score (arrangements you already have in place to (arrangements you plan to put in place to (arrangements which can be put into place if Travel

QuarterlyScore QuarterlyScore potential risk) potential risk) SRR 9 Warrington experiences a Pandemic Flu outbreak 20 4 5 20 20 Level of alert and preparedness remains high. The Critical service level flu pandemic plans across the If pandemic was declared, this would result in a Major 1 WBC Corporate Flu pandemic plan has been reviewed organisation have been reviewed by each Directorate Incident declared which would invoke the WBC Major MAA which creates significant additional pressure on key services at the same time as limiting our ability to reflect the latest information and response (supported by Directorate BC leads). Workshops have Emergency Plan (MEP). Response structures outlined arrangements which tie into the Resilience Forum and been delivered across HoS to raise awareness of Flu within the MEP would underpin the response to a Flu Tracy Flute to respond to those pressures. national structures. Outbreak Control Plans / response Pandemic impact. The Corporate Flu Plan, Directorate Pandemic and the management of BC implications. structure in place to provide immediate response during and Corporate Business Continuity profiles were Cheshire Resilience Forum has a Flu Pandemic

Theresa Whitfield Theresa assessment phase. Despite the level of preparedness revised during 2018 and are considered fit for purpose. response plan which reflects the multi-agency response across the Council, Health and Resilience Forum structures outlined within the MEP. Health, social care partners, subject to the severity of the strain of and education integrated flu plan for Warrington has influenza, which will only be known once an outbreak is been developed to provide coordination and assurance detected, if clinical attack rates are at a higher level this in Warrington in the event of a pandemic. will undoubtedly have an impact on continuity across all services / partners. For this reason, in the absence of any assurance of the type of strain that could emerge, the scoring has remained the same SRR 10 Warrington experiences a significant downturn in 12 3 4 12 12 Accountancy and Property officers regularly monitor the A strategic property investment group has been Service/project specific contingency plans are SP the economy, which could impact the Council in 1 current performance of the commercial estate and established to oversee management of the commercial introduced wherever concerns are identified. various ways, including: report any major variations as part of the budget estate. - increasing the demand for and cost of services to monitoring process. Officers are aware of the impact of the Carillion The performance of the Birchwood Park estate and liquidation and the potential effect upon main and sub

Stewart Stewart Brown support vulnerable people delivery of key regeneration projects is closely contractors supporting the wider regeneration - detrimental impacts for the performance of the monitored by programme specific boards. programme. A company/contractor risk register has commercial estate; The OBB managing demand workstream working been established and is monitored and updated - reducing the availability and/or increasing the alongside traditional management systems will look to regularly to identify potential/emerging concerns. cost of raw materials, component parts and other mitigate any potential impact of increased demand for Where necessary, officers will work with contractors to resources which in turn could affect the delivery of services. ensure security of service provision and if necessary to the Council's major regeneration and infrastructure Greater focus on financial checks and ongoing due introduce specific contingency plans. projects. diligence as part of the pre-procurement process, particularly for large regeneration projects and schemes. SRR 11 The Council receives a successful legal challenge 20 2 5 10 10 A formal Corporate Governance structure and project Following approval of the draft Plan for consultation, the The main risk for legal challenge is following the SP to the Local Plan which could result in a Plan being 1 planning approach for the Local Plan was introduced in Council will undertake a series of detailed public adoption of the Local Plan. The Local Plan Board will imposed. Q3 2017/18, overseen by a new Local Plan Board consultation events at the Halliwell Jones Stadium. therefore maintain a detailed risk register and develop comprising senior officers from across the Council. A The outcome of these consultations will be used to contingency plans well ahead of the adoption of the

Michael Michael Bell Member Forum has also been established to facilitate update the Plan, prior to its submission for Examination Local Plan. ongoing liaison. in Public by an independent inspector. Barristers have been appointed to provide legal opinion Legal opinion will continue to inform each stage of the prior to each key stage of the Plan making process and process and formal Cabinet and Council approval will the Council is engaging with the Planning Inspectorate, be sought to proceed. MHCLG and Homes England to identify and address any potential issues. A detailed project plan, risk register and issues log has been established to ensure that the Local Plan Board can assess risks and agree mitigations.

Score (arrangements you already have in place to (arrangements you plan to put in place to (arrangements which can be put into place if Travel

QuarterlyScore QuarterlyScore potential risk) potential risk) SRR 12 Warrington experiences a major incident, which 16 4 4 16 16 Subject to the type of incident and the resulting A campaign to encourage additional volunteers to The Major Emergency Plan, risk specific plans are all in DB creates significant additional pressure on key 1 disruption, the impact on the organisation and its ability undertake roles such as Emergency Centre Manager place and tested in line with statutory timeframes. The services at the same time as limiting our ability to to maintain critical services whilst supporting the and Rest Centre Manager was successful in recruiting Evacuation and Shelter plan has been fully revised and respond to those pressures. incident response could be significant, particularly in a additional volunteers to support Rest Centre and tested in partnership with Halton Borough Council via a protracted incident and dependent on the consequence Emergency Centre operations. A joint Evacuation and Live Exercise in September 19. The statutory test of the management issues arising. The Council has well Shelter exercise with Halton Borough Council took COMAH plan for the one Top Tier site within the

Theresa Whitfield Theresa tested, maintained plans in place and all risk specific place on 26th September and validated the Evacuation Borough took place in June 2019 and was considered a plans are reviewed in line with statutory requirements. arrangements. Further recruitment drives to encourage successful test of the plan. Resilience of the organisation to support and sustain a more volunteers will take place periodically through protracted response is undoubtedly enhanced due to Your Voice throughout 2019/20. tiers 1-4 of the organisation being trained in specific roles linked to out of hours response arrangements. Training and exercising continues each year to build resilience and maintain competency and awareness of response arrangements. Updated Business Continuity Profiles have been reviewed and are on WINNIE. Further work is being undertaken at a Directorate level to ensure that business impact analysis within service level plans has adequately considered the impact each of the generic risks would have on service continuity - this is as a result of the learning from the recent Council wide ICT outage. Whilst the Councils preparedness to respond to Major Incidents is at a higher level than in previous years every Major Incident is unique in circumstance and as a result consequence management will have different levels of demand subject to the type and severity of the incident. For this reason, impact / likelihood is difficult to reduce in scoring given the uncertainty around potential cause (deliberate or natural) therefore the score has remained the same. SRR 13 The Council's flagship regeneration project, Time 16 4 4 16 16 The regeneration scheme is run as a controlled The multi-storey car park opened in November but still Both WBC staff and Warrington Market could remain in SP Square, is not delivered to time, budget or 1 programme by experienced personnel, with a number has some defects which we are currently dealing with existing locations should the scheme be delayed. specification. of subgroups addressing specific work streams of the through the contract. The programme group continues Financial impacts from any failure to let would be programme all reporting to the Programme Board. to monitor risks and identify mitigation measures as mitigated by finding alternative occupiers. Steve Park The programme maintains a risk register which is required. updated quarterly. The minutes and risk register are shared with Risk and Corporate Governance, CIPG and There is a risk that failure to secure restaurant SMT. operators prior to opening of the scheme would result in Internal audit has an open and standing invitation to a significant revenue pressure for the Council. It is attend the programme board and do so on a regular anticipated that occupiers will start to take leases in the basis. 12 months prior to opening. We currently monitor this The construction is now out of the ground which situation through the Time Square Programme Board reduces risk and remains on programme. and the establishment of a specific group to look at There is some budget pressure as a result of the lettings and restaurant engagement. management of the handover between construction and The risk is being managed through the engagement of operations, particularly around ICT and this is being appropriate agents and regular review of the process of assessed. negotiations with potential operators.

SRR 14 The Great Sankey Hub project was taken over by 16 5 2 10 10 The Hub is now open and in use. The project is now complete but will remain on the The project is now complete but will remain on the SP the Council from Livewire in Summer 2017. 1 The project will remain under the control of Warrington register until commercial completion. register until commercial completion. Having taken on this responsibility, the Council is & Co until commercial completion.

Steve Park unable to deliver the project to time, budget or specification.

Score (arrangements you already have in place to (arrangements you plan to put in place to (arrangements which can be put into place if Travel

QuarterlyScore QuarterlyScore potential risk) potential risk) SRR 15 The Council experiences a major cyber incident. 16 4 5 20 20 Security Incident Event Management System Our existing technical treatment and controls are Business Continuity and Data Recovery Plans. LG 1 (Logarithm) alerts to potential threats from both external deemed appropriate. They have so far withstood the and internal sources and is configured to assist with cyber-attacks we have been subject to and we are PSN/PCI DSS standards. constantly looking at new and changing guidance with PSN compliance with Code of Connection, verified by relevant authorities to understand new attack types and Heather Berry Heather annual review, including password cracking tests and protection measures available: both preventative and penetration testing. detection/defensive. Quarterly external penetration testing undertaken by NCC Group was commissioned in December 2018 to CREST/CHECK approved third party. undertake and independent review of our operational Quarterly penetration testing for compliance with PCI cyber security measures and also our planned strategy. DSS undertaken by approved third party. Following review of the NCC recommendations and ISO 27001 accreditation in place for ICT service and other relevant assessments, a report is being prepared primary locations. Three year certification, verified by for SMT to provide an overview of the current cyber annual site survey and three day recertification visit. security landscape and to recommend improvement NCSC best practice guidance is reviewed and actions: considered when procedures, services and systems are - Further training and communications to raise designed and implemented. awareness of cyber risks and control measures The ICT Services engages with the Cyber Information - Strengthened reporting arrangements into SMT and Sharing Partnership (CISP) and receives the ICT portfolio holder alerts/notifications via this forum. - Tightened controls over the commissioning and procurement of technology.

SRR 16 The Council experiences a significant breach of 12 4 3 12 12 While the Council has training in place via elearning The information asset register and appropriate data Full incident reporting process in place in the event of a LG information governance through failing to maintain 1 including a DPA 2018 new course, supplementary face protection impact assessments are completed as breach of the GDPR/DPA including scoring to ensure compliance with the General Data Protection to face sessions and dedicated Winnie IG pages, there business as usual work included within the support and that we can report within the required 72 hours. Regulations (GDPR) and the Data Protection Act are still information breaches and incidents occurring guidance the IG team provide to all departments. To which could lead to a breach of the DPA. Numbers of reduce the risk, we will have face to face meetings with Sarah Gallear Sarah (DPA) 2018. reportable to the ICO breaches remain low and the ICO colleagues who need to complete a DPIA and will then have closed all breaches without action or penalty due pick up other IG requirements at that stage, we are to the mitigating controls in place such as encrypted continuing to deliver working groups, specialist subject laptops and mandatory data protection training. The training sessions such as SAR and FOI specifics and eLearning course has been replaced by a new course attend team meetings where demand requires specifically for the Data Protection Act 2018. GDPR and DPA 2018 are now business as usual activities and working groups/specific subject groups/supplementary training are delivered as and when required. There has been in increase in the complexity of subject access requests and complaints about the use of individuals data which now have an impact on the IG team resources as they support the directorates receiving these.

Score (arrangements you already have in place to (arrangements you plan to put in place to (arrangements which can be put into place if Travel

QuarterlyScore QuarterlyScore potential risk) potential risk) SRR 17 The Council experiences a significant breach of 12 3 4 12 12 The Health & Safety Policy is reviewed annually in line with The Team undertake the Competent Adviser role to all The Team undertake the Competent Adviser role to all SB health and safety requirements which could result 1 H&S requirements. The policy outlines roles and LA Maintained Schools / education establishments LA Maintained Schools / education establishments responsibilities at all levels of the organisation in addition to in serious injuries or deaths of employees, where the Council is the employer and has a statutory where the Council is the employer and has a statutory key roles (ie Premise Manager). The policy is based on the duty to provide access to competent H&S advice. The duty to provide access to competent H&S advice. The members, service users or members of the public. Health & Safety management arrangements (HSG65) if Team also offer the service via a SLA to all schools Team also offer the service via a SLA to all schools Such a breach would result in action on the part of Officers assume their delegated responsibilities and ensure that adequate arrangements are in place at a service level, the (including Academies) where the Council are not the (including Academies) where the Council are not the

Theresa Whitfield Theresa the regulator (HSE) and potentially claims for organisation should be assured that arrangements are employer. Schools are audited on an annual basis. employer. Schools are audited on an annual basis. compensation also. adequate to comply with H&S law / regulation. The ultimate Subject to the assurance level, detailed on site audits Subject to the assurance level, detailed on site audits duties of the Chief Executive will be continued to be delivered are undertaken where necessary. Reports are provided are undertaken where necessary. Reports are provided through the principles of delegation and on the basis of to the Head / Governors. Directorate audit reports are to the Head / Governors. Directorate audit reports are managers managing H&S risks. Standard Operating provided to the service manager and ultimately the provided to the service manager and ultimately the Procedures (SOPs) and Guidance Notes (GNs) support Executive Director (final version). Audit outcomes are Executive Director (final version). Audit outcomes are managers to consider risks and ensure arrangements are in monitored through Directorate and Central H&S monitored through Directorate and Central H&S place to comply with relevant legislation / regulations. Whilst committees, actions arising are shared across service committees, actions arising are shared across service assurance through audits indicates compliance with areas tested, not all services / buildings within the Council are areas to maximise learning and enhance H&S areas to maximise learning and enhance H&S audited - there is a reliance on learning from audits being management systems across the Directorates. management systems across the Directorates. shared and monitored through Directorate H&S committees. As this learning is embedded, this reduces the likelihood of a breach, however, in the event of a breach the impact could be considerable (subject to the nature and the level of breach identified) in terms of legal, financial and reputational impact. All final audit reports are shared through Directorate committees in addition to a "common themes" action tracker to support shared learning and implementation of improvement recommendations across all service areas. There is evidence to suggest an improving picture but in there is also still evidence that learning from audits still needs to be embedded more widely and for this reason, until assurance is evident at Directorate and Central H&S Committees, the score remains the same.

SRR 18 The Council's financial position becomes unstable 15 4 5 20 20 The Council monitors its financial position on a monthly The Outcomes Based Budgeting process is constantly Senior Management Team keeps the level of risk, LG because of a failure to deliver the planned 1 basis at Outcomes Based Budgeting (OBB) Board and under review and the financial pressures require a reserves and expenditure under close scrutiny on a transformation programme (demand management, monthly to SMT. Cabinet receive formal reports on a tightening of reporting and accountability of the financial monthly basis. commercialisation and digitalisation). quarterly basis. Delivery projects and savings targets position via the OBB board. The outcome of the LGA Claire Harris Claire are monitored through these formal routes and also in review has been reported to the Cabinet and a more detail at the project level through monthly proposed action plan approved now approved. The programme meetings. Authority will continue to review the effectiveness of the aims and the outcomes of the OBB process and wider financial governace arrangements to ensure it continues to deliver the financial resilience required in the current financial climate. SRR 19 The Council is unable to maintain a sufficiently 12 3 4 12 12 SMT monitors recruitment and retention on a monthly Renewed L&D prospectus and focus on use of the Agency Staff Framework. GH SMT skilled and stable workforce. To include specific 1 basis via a standard report. Apprenticeship Levy. External recruitment agencies. consideration of the impact of Brexit and the DMTs have added this risk to directorate registers and Corporate Services DMT to hold regular discussions on FWB commissioners to check that providers are potential loss of staff in services either directly undertake service specific monintoring and review. turnover and recruitment. preparing for no-deal Brexit. The Council has a specific recruitment and retention FWB DMT - Dedicated task in Adults to be established provided by the Council or where there is a close strategy for Children's Social Workers and a number of January 2019 to co-ordinate sustainable focused level of interaction/inter-dependence with the policies and programmes (i.e. Market Supplement recruitment approach across the sector. Council, such as health care or construction. Policy, Training and Development programme) which E&T reviewing temporary staffing levels within Waste are used across the workforce. and Street Services to minimise agency spend.

SRR 20 The Council faces legal challenge and/or claims 12 3 4 12 12 Each Directorate understands requirements for Transformation work to take into account protection of Legal/Insurance services to respond to legal challenge MC SMT for compensation because of a failure to provide 1 statutory services. Programme of transformation any statutory services. and/or claims for compensation. services or manage organisational change in underpinned by the OBB programme. Risk and Insurance will engage with all directorates to accordance with requirements or new FWB robust approach to complaints, including early support the proactive handling of complaints. engagement with legal services and risk and insurance, FWB putting regular Legal Gateway MDT meetings in legislation/regulation. to consider complex cases and attempt to resolve place. complaints at an early stage. Formal governance arrangements, including Programme Boards, in place for major programmes.

50 STRATEGIC RISK REGISTER - 2019/20 QUARTER 2 APPENDIX 1 Reference / Ownership Risk Assessment Control Strategy Risk Description Existing Treatment / Controls Planned Treatment / Controls (to be Contingency Plans implemented during 2019/20) Q1 Q2

Score (arrangements you already have in place to (arrangements you plan to put in place to (arrangements which can be put into place if Travel

QuarterlyScore QuarterlyScore potential risk) potential risk) SRR 21 The Council experiences a failure in its corporate 20 4 5 20 20 Corporate Governance Framework in place, Training to be provided via middle management forum Urgent authorisation process in place as part of MC SMT governance arrangements. To include 1 comprising: Code of Corporate Governance; Codes of and leadership development forum on financial financial regulations, with retrospective authorisation consideration of partnership governance and Conduct; Constitution; Financial Procedures; Contract regulations, contract regulations, council policies. process set out. contract management arrangements, governing Procedure Rules; Scheme of Delegation; Anti-Fraud, Finance to provide training and support to senior Corruption and Bribery Policies; Risk Management managers through DMTs. the Council's relationships with key partners and Policy and Procedures. Regulations and policies to be enforced through suppliers. disciplinary action as appropriate. All policies are subject to regular review and update. MO to conduct a review of governance arrangements including the decision making process and the use of delegated powers.

SRR 22 Impact of BREXIT for the Council and for 16 4 4 16 16 The Impact of BREXIT and the associated consequence management Continue to monitor developments and undertake Major Emergency Plan is the Council's plan that would SB implications remains unclear.

SMT 1 Warrington specific impact assessments as details be invoked to respond to any emergency. Other plans Warrington: Weekly teleconferences take place at a Resilience Forum Tactical level Potential skills shortages. in addition to a number of other teleconferences at SCG, LRF Chairs, emerge through the Brexit Advisory Group chaired by (and national plans) are in place and may be invoked Relocation of key businesses and employers. LRF Secretariat to assess preparedness of LRF responders, submit the Chief Executive. subject to the particular circumstances. All critical weekly RAG assessments and to feed back any issues / concerns Continue to provide weekly RA for Cheshire LRF to services have business continuity plans in place Reduction in investor confidence. identified by the LRF to MHCLG. The Chief Executive is the nominated MHCLG. Uncertainty regarding UK funding to replace loss Brexit Lead Officer and is also directly tied into reporting to MHCLG All Technical notices have been shared through of structural funds (Shared Prosperity Fund). and in receipt of information through designated networks. An internal Brexit Advisory Group has been established and meets frequently, the Directors for relevant service areas to consider impact. Uncertainty regarding rights of non UK EU citizens Chief Executive has also engaged the services of a temporary Brexit Risk assess contracts and supply chains and (residency, employment, benefits and access to Advisor whose role is to concentrate on engagement with local Third implement mitigation plans. public services). Sector and key partners to understand planning, concerns and issues Continue to enage with major suppliers, contractors where WBC may be able to assist or provide reassurance. and employers. Increased demand for Council services. At the current time no issues are being reported by WBC services that Impact on Council and local supply chains for are outside the capability of business continuity arrangements to cope. goods and services. Work has been ongoing with local service providers (Social Care, Third Sector, key partners and wider local businesses) to ascertain the Transitional arrangements from EU to UK impact which again is considered to be low at this point. legislation, regulations and powers. Contingency arrangements are in place and have been shared in relation to schools meals provision. The Chief Executive / Deputy Chief Executive / Monitoring Officer are briefed immediately following the weekly teleconferences to ensure any actions are taken forward at SMT / discussed with wider SMT members. Regional Chief Executives group / information sharing network also shares information on a weekly basis at Chief Executive level. Technical notices have been cascaded through SMT for consideration by relevant service managers which in turn will inform their BC planning arrangements. Governance Group is monitoring preparations across the Council. Given the uncertainty of BREXIT and the potential implications particularly in the case of a no deal, at this stage the Council is as assured as it can be that impact will be limited.

SRR 23 Resources to support the transition to the new 16 4 4 16 16 New Project Manager resourced from Business Resource planning exercise to be undertaken upon If key deadlines missed, staff would remain in existing GH Council offices are insufficient, impacting on our 1 Intelligence Team and attending overall TSQ completion of programme plan. locations. ability to deliver transition to time, budget and Programme Board. Full review of project risks to be undertaken. If budget is at risk of overspend, requirements will be requirements. Head of Finance providing support to Ground Floor As timescales for handover of new offices approach, reviewed to identify opportunities for savings/value

VickyRowe workstream. some risks relating to handover have increased in engineering. Project Board monitoring performance against budget likelihood and a detailed handover plan is in and project plan. development.

51 52 Agenda Item 9 Audit and Corporate Governance Committee Work Programme - 2019/20

Agenda Item/Report 25/07/19 26/09/19 21/11/19 01/16/20 06/02/20 18/03/20 09/04/20 TRAINING Informal meeting with Internal and External x Auditors Insurance and Risk Managemement x Review of training requirements for the x committee CORPORATE GOVERNACE

Review of the Code of x Corporate Governance

Annual Report of the Officer Governance Group and x Implementation of the Annual Governance Statement Action Plan Progress report of the Officer Governance x Group Risk and Insurance Update x x Annual Risk Management and x Insurance Report

Review of Ombudsman x Comaplaints

Audit and Corporate Governance Committee Self- x x Assessment and Review of Effectiveness FINANCE Audit of the Statement of x Accounts Management Letter of Representation x Write off of unrecoverable debt x x

53 Audit and Corporate Governance Committee Work Programme - 2019/20

Write off of unrecoverable x x Council Tax debt Approval of NNDR1 Form x Council Tax Base x Approval of Accounting Policies x TREASURY MANAGEMENT Annual Treasury Outturn Report x

Treasury Management x x Monitoring Report

Treasury Management x Strategy

Treasury Management x Practuces Statement INTERNAL AUDIT Anti-Fraud, Bribery and Corruption Annual x Report

Anti-Fraud, Bribery and x Corruption Update Annual Governance Statement x

Annual Report of the Chief Internal Auditor x on the system of internal control Internal Audit Quarterly Performance x x x x Report

Internal Audit Charter x Internal Audit Quality Assurance and Improvement x Programme

54 Audit and Corporate Governance Committee Work Programme - 2019/20

Review of the effectiveness of internal audit and x compliance with the public sector internal audit standards Draft Annual Internal Audit Plan x Final Annual Internal Audit Plan x EXTERNAL AUDIT External Audit Progress Report x x External Audit Findings Report x External Audit Plan x Annual Audit Letter x External Audit Fees x