OFFICE OF THE NORTHAMPTONSHIRE POLICE AND CRIME COMMISSIONER & NORTHAMPTONSHIRE POLICE JOINT INDEPENDENT AUDIT COMMITTEE 10 September 2018 at 10.00am to 13.00pm Greenwell Room, Wootton Hall, Northampton, NN4 0JQ If you should have any queries in respect of this agenda, please contact Helen Jennings on 03000 111 222 Ext 346858 Members of the public, with the permission of the Chair of the Committee, may ask questions of members of the Committee, or may address the Committee, on an item on the public part of the agenda. Further details regarding the process for asking questions or making an address to the Committee are set out at the end of this agenda notice * * * * * Page 1 of 6 Papers AGENDA attached/to Time follow Public Meeting of the Joint Independent Audit Committee 1 Welcome and Apologies for non- attendance JB 10.00 2 Declarations of Interests Members 3 Meeting Log and Actions – 20th July 2018 HK Paper 10:05 Received 4 Update on Fraud Processes RS Paper 10.15 Received 5 Change Programme Update RS Paper 10:35 Received 6 External Audit - Final ISA260 KPMG Verbal 11:05 7 External Audit - Annual Audit Letter KPMG Verbal 8 External Audit Update EY Verbal 9 Internal Audit Progress Report Mazars Paper 11:15 Received 10 Implementation of Internal Audit Recommendations RB Paper 11:25 Received 11 OPCC Risk Register PF Paper 11:35 Received 12 MTFP and Budget Process 2019/20 11:45 a. Medium Term Financial Plan (MTFP) VA Paper Received b. Budget Process 2019/20 VA Paper Received 13 Capital Programme 2018/19 Q1 and Strategy Update HK Paper 11:55 Received 14 Update on MFSS Costs HK Paper 12:05 Received 15 Agenda Plan HK Paper 12:45 Received 16 AOB (Including member updates) JB Verbal 12:55 17 Date and venue of future JIAC meetings Wootton Hall, Northampton NN4 0JQ 10 December 2018 (10:00 to 13:00) 20 March 2019 (10:00 to 13:00) 26 July 2019 (10:00 to 13:00) 30 Sep 2019 (10:00 to 13:00) 11 Dec 2019 (10:00 to 13:00) Page 2 of 6 18 Date and venue of future JIAC workshops i) 20 September 2018 (14:00 to 16:00) Estates Strategy OBB ii) 23 November 2018 (11:00 to 13:00) ICT Developments (national & possibly local) Police & Crime Plan 19 Resolution to exclude the public Items for which the public be excluded from the meeting: In respect of the following items the Chair may move the resolution set out below on the grounds that if the public were present it would be likely that exempt information (information regarded as private for the purposes of the Local Government Act 1972) would be disclosed to them: “That under Section 100A (4) of the Local Government Act 1972, the public be excluded from the meeting for the following items of business on the grounds that if the public were present it would be likely that exempt information under Part 1 of Schedule 12A of the Act of the descriptions against each item would be disclosed to them”. 20 Confidential items – any JB Page 3 of 6 Further details regarding the process for asking questions or making an address to the Committee i. General Members of the public, with the permission of the Chair of the Committee, may ask questions of members of the Committee, or may address the Committee, on an item on the public part of the agenda. ii. Notice of questions and addresses A question may only be asked or an address given if notice has been given by delivering it in writing or by electronic mail to the Monitoring Officer no later than noon two working days before the meeting. Notice of questions or an address to the Committee should be sent to: Helen Jennings Office of the Police and Crime Commissioner East House Police HQ Wootton Hall NORTHAMPTON NN4 0JQ or by email to: [email protected] Each notice of a question must give the name and address of the questioner and must name the person to whom it is to be put, and the nature of the question to be asked. Each notice of an address must give the name and address of the persons who will address the meeting and the purpose of the address. iii. Scope of questions and addresses The Chair of the Committee may reject a question or address if it: • Is not about a matter for which the Committee has a responsibility or which affects Northamptonshire; • is defamatory, frivolous, offensive or vexatious; • is substantially the same as a question which has been put or an address made by some other person at the same meeting of the Committee or at another meeting of the Committee in the past six months; or • requires the disclosure of confidential or exempt information. iv. Asking the question or making the address at the meeting The Chair of the Committee will invite the questioner to put the question to the person named in the notice. Alternatively, the Chair of the Committee will invite an address to the Committee for a period not exceeding three minutes. Every question must be put and answered without discussion but the person to whom the question has been put may decline to answer it or deal with it by a written answer. Every address must be made without discussion. Page 4 of 6 v. The Members of the Committee are: Mr J Beckerleg (Chair of the Committee) Ms G Scoular Mr M Pettitt Mr A Knivett Martin Scoble CHIEF EXECUTIVE & MONITORING OFFICER * * * * * Page 5 of 6 Page 6 of 6 Joint Independent Audit Committee (JIAC) ACTION LOG – 23 JULY 2018 Attendees: Members: John Beckerleg (JB), Gill Scoular (GS), Tony Knivett (TK), Martin Pettitt (MP) Martin Scoble (MS), Helen King (HK), Rachel Swann (RS), Paul Dawkins (PD), Richard Baldwin (RB) Items 9-10 , Andrew Cardoza KPMG (AC), Alasdair Colston (ALC), Brian Welch Mazars (BW), Mark Lunn, Mazars (ML), Vaughan Ashcroft (VA), Nick Alexander (NA), Paul Bullen (PB) Item 13. Two members of the public from the Fire and Rescue Service were present. Agenda Issue Action Responsible Comments 1 Apologies for non- JIAC • Neil Harris (NH), EY attendance members 2 Declarations of Nil Members • MP disclosed his daughter’s partner is a Chief Interests Superintendent within the Force. This supplements the annual disclosure he makes that his daughter works for the Force HR. • JB had accepted the role of treasurer for Milton Keynes Museum but did not perceive a conflict of interest. 3 Meeting Log and • OPCC HR Policies – OPCC Director of CFO • The Committee considered the meeting log and action Actions – 19 March Early Intervention to update JIAC of notes previously shared with members. Points arising 2018 timescales.(OPCC Director NM) were: • Update August 2018: HR Policies are • Item 11 – JB asked for an update on OPCC HR out for consultation and consultation policies which the March paper has indicated were ends 10/9/18. imminent to go through consultation. HK advised that the PCC had required other priorities to take place and the relevant Director had recently updated the Page 1 of 9 • As per March 2018 actions, post Final PCC and Directors that the HR policies will be Accounts, book a Prudential Code consulted on shortly. Meeting. (HK) • Item 15 - March meeting actions highlighted a • Update August 18: Securing dates meeting on the Prudential Code to take place post with diaries and holidays has been final accounts with GS and MP. MP advised he raised difficult not all original attendees may a question at the March 2018 meeting and asked be accommodated. whether the prudential indicators had been calculated in accordance with the latest Prudential Guidelines. He was advised they had. • MP advised he believed the July meeting had been promised a draft Capital Strategy. HK advised that a Capital Update was on the September meeting work plan which is on the agenda. • JB introduced the JIAC annual report and thanked 4 JIAC Annual Chair • Members to meet for an hour before the members and officers for their contribution, advising Report 2017/18 workshop on the 20 September 2018 to that in his view over the last 12 months, governance discuss and determine the level of detail had significantly improved. they should be involved in when seeking to gain assurance (JB). • JB invited members to reflect on the Terms of • Update August 2018: After discussion Reference as he was aware that some JIAC panels with the chair, a meeting has been also considered other areas and to highlight any area requested for members 15 minutes for his discussion with the PCC. before the meeting. • MP requested a discussion on the level of detail of information considered by the JIAC. Other members highlighted the balance between detail and assurance, consequently, the JIAC felt this was a discussion for JIAC members to have at the beginning of the next workshop. • To illustrate his point, MP expressed a view that the HMIC report gave rather less overall assurance regarding progress than previous formats. • MP highlighted his view of the continued lack of transparency around the Wootton Hall decision. Page 2 of 9 • JB will be presenting the report to the Police and Crime Panel at their September meeting. 5 Statement of • Summary of accounting treatment for Helen • JB acknowledged and thanked the finance team, Accounts 2017/18: Voice (Subsidiary or Associate; trading King/Paul auditors and officers for the hard work in the company or not) to be provided to JB Dawkins producing the accounts within the shortened • Statement of (NA) (including the CIPFA guidance) timescale.