Meeting documents
Venue: Large & Small Committee Room, King George V House, King George V Road, Amersham
Contact: Mathew Bloxham 01494 732143; Email: mbloxham@chiltern.gov.uk
No. | Item | |
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To approve
the minutes of the Audit and Standards Committee held on 8 March 2018 and 15
May 2018. Additional documents: Minutes: The
Minutes of the meetings of the Audit and Standards Committee held on 8 March
2018 and 15 May 2018 were approved by the Committee and signed by the Chairman
as a correct record. |
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Declarations of Interest Minutes: There were
no declarations of interest. |
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Presentation - Prudential Code Briefing PDF 468 KB Briefing on the Prudential Code Minutes: Members
received a briefing on the Prudential Code which could be seen at pages 13-23
of the agenda pack. The briefing sought to make Members aware of the code and
to provide an overview of its contents. In response to
a question raised relating to the authorised limit mentioned in the briefing,
it was clarified that the authorised limit referred to the total figure for
external borrowing which could be undertaken by the Council. This was an upper
limit which included both long term and any necessary short term borrowing. The
figure was estimated to increase in the years to 2020/21 due to the capital
expenditure that the Council planned to incur over the period. In response to
a concern raised regarding prudential indicators, it was advised that the
impact on these of any major capital investment undertaken by the Council that
involved borrowing would be reported to Members, so that the financial impact
of decisions would be made clear. Officers and external auditors would be able
to provide advice and guidance, but ultimately it would be for the authority to
judge the risk associated with any external borrowing. Members would be able to
examine the financial implications of the Medium Term Financial Strategy and
challenge this if desired. |
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Social Media Policy for Members PDF 39 KB Minutes: The Committee
considered a report which set out the proposed social media policy for Members.
It was advised that the purpose of the policy was to encourage Members to use
social media effectively, whilst also highlighting the associated risks and
personal responsibilities. A social media guide was included with the policy,
and it was noted that training would also be offered to Members who wished to
learn more. It was agreed
that a reference to the General Data Protection Regulations (GDPR) should be
included in the policy. RESOLVED 1. That a social media policy for Members as set out in Appendix A of
the report be agreed, and the final wording be
delegated to the Chief Executive for approval in consultation with the
Chairman. 2. That the social media guidance contained in Appendix B of the
report be approved. |
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Review of Protocol on the role of the Independent Person PDF 38 KB Minutes: Members
received a report which set out the proposed amendments to the Protocol on the
Role of the Independent Person, which could be seen at Appendix 1 on pages
61-63 of the agenda pack. The Committee were informed that the key amendments
related to clarification of the role including when the Independent Person’s
view would be sought and the process through which Members could request the
advice of the Independent Person. The requirement for the Monitoring Officer to
meet quarterly with the Independent Person would be replaced with meetings
being held at least annually. RESOLVED That the updated Protocol
attached at Appendix 1 of the report be approved. |
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Complaints Monitoring Report PDF 41 KB Minutes: The Committee
received a report which detailed the complaints monitoring information for
2017/18. It was noted that only one complaint had been received in the year,
and in this case it was not necessary to proceed further than Stage 2 of the
Complaints Procedure. RESOLVED That the complaints
monitoring information for 2017/18 be noted. |
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Case Law Update - Harvey v Ledbury Town Council PDF 71 KB Minutes: A report was
presented which provided Members with information about a recent High Court
judgement concerning the lawfulness of sanctions imposed by a Town Council
against a councillor following a complaint about her conduct. Members were was
advised that the judgement meant that complaints relating to a breach of the
Code of Conduct by Parish/Town councillors need to be referred to the
Monitoring Officer of the principal Council in accordance with the Member
Complaints Procedure, rather than being dealt with internally by the
Parish/Town Council. RESOLVED That the report be noted. |
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Changes to Contract Procedure Rules PDF 59 KB Minutes: The Committee
received a report which set out the proposed changes to the Council’s Contracts
Procedure Rules, which could be seen at Appendix A on pages 115-132 of the
agenda pack. Members were
informed that the proposed increase to spend thresholds would reduce the time
and effort needed to undertake the procurement process. However, it was noted
that a balance needed to be struck between building relationships with trusted
contractors and ensuring best value. The Committee felt that the threshold
should be raised to £10,000 to reduce the additional work required for officers
in obtaining multiple quotes. However, as the difference in quotes included in
the sample at paragraph 6.6 was significant, Members felt that the threshold
should not exceed £10,000 and should be reviewed after two years. In relation to
the proposed new section covering Bonds, it was noted that the wording did not
indicate when a Bond would have to be considered during the procurement
process. The Committee agreed that Bonds should be considered for contracts
over £50,000 and that the decision whether a Bond was required be delegated to
the contract owner and a consulting officer. In response to
a query regarding exemptions to the Contracts Procedure Rules, it was advised
that exemptions were most often used when instructing Counsel in planning or
enforcement cases where prior working knowledge was beneficial, and needed to
be agreed by the Management Team.
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Minutes: The Committee
considered a report which informed Members about the actions being taken to
improve the controls around the monitoring and enforcement of Section 106
planning agreements. The table at section 4 of the report showed the current
position on S106 payments received, payments where trigger points had not been
reached and agreements being reviewed. It was noted that 25 agreements were
currently being reviewed and that these were of moderate size. A concern was
raised that only £3.3 million in S106 payments had been received since 2002. In
response, Members were informed that the default position in Chiltern had been
to require delivery of on-site affordable housing rather than S106 payments,
which explained the relatively low figure. It was suggested that including the
number of affordable housing units delivered since 2002 would be useful to
provide context. In relation to
the proposed S106 monitoring officer post, the Committee questioned whether
there would be a detailed job description for the post and whether this would
be audited. It was noted that the role and the job description would be
reviewed by the Joint Staffing Committee, before any decision to approve the
post. RESOLVED That the report be noted. |
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Internal Audit - Interim Progress Report PDF 235 KB Minutes: The Committee
received the Internal Audit progress report from TIAA which showed the details
of audits finalised since the previous meeting. It was noted that further
training for officers on risk management had been provided. RESOLVED That the report be noted. |
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Internal Audit - Follow Up PDF 114 KB Minutes: Members
considered the follow up review of 2017/18 Internal Audit reports from TIAA,
which had been carried out in May and June 2018. The report showed the number
of recommendations which had been implemented and highlighted areas where
target dates had been revised due to operational reasons. RESOLVED That the report be noted. |
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Annual Statement of Accounts Minutes: Members
received a report which presented the Statement of Accounts for 2017/18, which
could be seen at Appendix 1 on pages 167-242 of the agenda pack. Key points
raised were as follows: ·
The
net cost of services for the year was £11.94 million, income from Council Tax
was £10.62 million, and income from business rates was £947,000. ·
Over
£3 million had been added to the general fund, and earmarked reserves had
increased to £12.5 million. ·
Payments
had been made in advance to the pension fund, authorised by the Section 151
officer, as there was a potential advantage of earning a return on the assets.
Members requested that, in future, they be informed in advance if extra
payments were to be made to the pension fund. ·
There
had been a difference in the estimated value and the actual value of the
Buckinghamshire Pension Fund, of which the Council’s share was £531,000. This
amount was considered immaterial and was not adjusted for. RESOLVED That the final 2017/18
Statement of Accounts be approved by the Audit and Standards Committee and
signed by the Chairman in accordance with the Accounts and Audit Regulations. |
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Annual Governance Report PDF 138 KB Minutes: The Committee
received a report which requested that Members review the Authority’s Governance
Framework and approve the Annual Governance Statement for 2017/18. Members were
taken through the key sources of assurance and it was agreed that these were
satisfactory. RESOLVED That the Annual Governance
Statement be approved. |
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External Audit Annual Results Report PDF 5 MB Minutes: Members
considered the Annual Results Report from external auditors Ernst & Young
(EY). An updated report was circulated to the Committee at the start of the
meeting, which reflected the difference in the valuation of the Pension Fund.
The Chairman thanked the finance team for their hard work in meeting the
earlier deadline for preparation of the accounts and representatives from EY
thanked officers for their assistance. RESOLVED That the report be noted. |
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External Audit Letter to Those Charged with Governance Minutes: Members
considered the proposed response to the External Auditor’s letter requesting
information on how the Committee gains assurance from management. RESOLVED That the proposed response
to the External Auditor’s letter at Appendix 2 be agreed. |
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External Audit 1819 Fee Letter Minutes: The annual fee
letter from external auditors EY was presented to the Committee. It was noted
that, due to the Council’s participation in the national Public Sector Audit
Appointments scheme, the audit fee for 2018/19 would be 23% lower than the
previous year. RESOLVED That the External Audit Fee
Letter for 2018/19 be noted. |
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Purchase Card Spend Analysis Minutes: In response to
a request at a previous meeting, the Committee received a report which showed a
breakdown of the procurement card spend for 2017/18. RESOLVED That the report be noted. |
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Electoral Services Briefing Note PDF 53 KB A briefing note on Electoral Services is attached for Members’ information following a request made at a previous meeting. Minutes: In response to
a request at a previous meeting, Members received a briefing note which set out
the main processes and controls in place for electoral registration to maintain
data quality, minimise errors, and reduce fraud. RESOLVED That the report be noted. |
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Audit Work Programme Minutes: RESOLVED That the Audit Work
Programme of the Audit and Standards Committee be noted. |
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Standards Work Programme PDF 50 KB Minutes: RESOLVED That the Standards Work
Programme of the Audit and Standards Committee be noted. |