Meeting documents

1.

MINUTES

2.

EXTERNAL AUDIT PROGRESS REPORT

(i)

Adoption of Final Accounts: the external auditors had issued an unqualified opinion on the Council's 2006/07 accounts.  They had been submitted to the full Council meeting held on 28 November, 2007 and been formally adopted by the authority.  The Council had delegated authority to the Audit Committee to receive in future the end of audit report in relation to the Council's accounts and to formally adopt the accounts on behalf of the Council.

(ii)

Data Quality: the issues identified last year that the Council needed to action to improve had been taken and had improved this overall score from '2' to '3'.  Members were informed that data quality assurance would be important for forthcoming Comprehensive Area Assessments.

(iii)

Grant Claims work: This work had now been completed, including for the Housing Benefit claim, and had been done in quicker time than the past.

(iv)

Use of Resources: this overall score had worsened from '3' to '2'.  However, this score averaged the five scores achieved for financial reporting, financial management, financial standing, internal control and value for money.  The total for the five categories had fallen from 13 to 12.  The one score that had changed since last year was financial reporting which had been reduced from '2' to '1' largely because of the difficulties the Council had experienced in reflecting housing stock transfer information through the accounts.  This had been complicated by the Council having to also ensure that the financial recording process complied with recently revised accounting practices.

(v)

Value for Money: the external auditors stated that while the Council had maintained performance, this was an area that could be possibly worked on to improve.

(vi)

the triennial review of Internal Audit would be undertaken in the near future.

3.

INTERNAL AUDIT PROGRESS REPORT

(i)

an updated progress report, at Appendix A, which detailed that there were no unexpected issues which needed to be raised at this meeting.

(ii)

a full list of Audit reports, at Appendix B, which had been formally issued since the start of the financial year.

(iii)

that the Audit Tracker, which monitored where significant issues had arisen and high priority recommendations had been made, would be reported to the Committee's March 2008 meeting.

(iv)

that audit was about to start reviewing the main financial systems.

(v)

that a number of other reviews including one on Operational Road Risk and another on post transfer arrangements with the Vale of Aylesbury Housing Trust were currently nearing completion.

(vi)

that the Council's corporate governance arrangements would need to be reviewed following the new guidance issued by The Chartered Institute of Public Finance and Accountancy (CIPFA) and The Society of Local Authority Chief Executives and Senior Managers (SOLACE).  This work would be undertaken in the near future and reported to the Audit Committee.

(a)

Debt write off process: information was sought on how Councillors might be able to better engage with the process.

(b)

the Business Transformation Sponsor Board was asked, through the Cabinet Member for Resources, to ensure that its work and, more particularly, risks identified as a part of business transformation and changes to the Council's businesses processes were reported to the Audit Committee.

(c)

Corporate Governance (partnerships): clarification was sought on progress made with this audit work, and Members were advised that the Bucks Councils were moving forward with joint audit working.

(d)

National Fraud Initiative: clarification was sought on the concerns that AVDC's Monitoring Officer had about using Council tax and Electoral Roll information for data matching.  Members were advised that the Monitoring Officer's opinion was that the current Electoral Roll information should not be used for data matching as (i) it was not clear that the Audit Commission was entitled to request the data for that purpose, (ii) people had not been advised when the information was collected that it might be used for this purpose.  It was intended that people would be so advised when information was collected in the future; (iii) there is a public interest argument against disclosure as it could damage the public's confidence in the electoral registration process.

(e)

Pathfinder Joint Improvement Board (JIB): Members questioned progress made with pathfinder, including comments that communication with all members needed to be more robust and happen more frequently.

(f)

Assurance Work (Call Recording): information was sought on implementation of call recording.  Members were advised that this area had moved forward and training for staff involved in the system would be starting very soon.

(g)

Audit Reports 2007/08 (Committee report page C9): the Internal Audit Manager was asked to ensure that additional information, as discussed at the meeting, was provided in future reporting to the Committee.

(1)

That the progress made to date on work identified in the current financial year's Internal Audit Plan be noted.

(2)

That a report on the process for managing the collection of bad debts, including how they are written off, be reported to a future meeting.

(3)

That a report on data security be reported to a future meeting.

(4)

That an abbreviated Audit Tracker be included as a standing item on all future Audit Committee agendas.

(5)

That the comments of the Audit Committee at (b), (e) and (g) above be passed back to the relevant Officers, with further information reported back to the Committee where it had been requested.

4.

FUTURE MEETINGS