Agenda and minutes

To receive apologies for absence.

Apologies for absence were received from Councillor Rees and Councillor Pierce-Jones.

To confirm the minutes of the Governance and Audit Committee held on 2 December 2015

RESOLVED that the minutes of the meeting of the Governance and Audit Committee held on 2 December 2015 be approved as a correct record.

To consider any matters arising from the minutes of the previous meeting.

There were no matters arising.

There were no declarations of interest from any of the members present.

There were no matters the Chairman wished to report to the Committee.

To note the Governance and Audit Committee Progress Report 2015, Annual Certification Report 2014-15 and Local Government Audit Committee Sector Briefing from external auditors

The Committee considered three papers presented by Ernst and Young LLP. Ian Young and Emily Farley of Ernst and Young LLP joined the meeting for the debate on this item and answered members’ questions in connection with the reports.

The Governance and Audit Committee Progress Report provided an overview on the final position against the Council’s 2014/15 audit plan, and the initial plans for the 2015/16 audit.

The Annual Certification Report 2014-15 summarised the results of Havant Borough Council’s 2014-15 claims.

The Local Government Audit Committee Sector Briefing covered some of the current issues facing the Local Government sector.

The external auditors highlighted the shortening time periods for both producing accounts and in carrying out the audit going forward, and that work was under way to ensure these shorter timeframes are met. The Committee was advised to review the governance process in light of these shorter deadlines.

RESOLVED that the Governance and Audit Committee Progress Report 2015, Annual Certification Report 2014-15 and Local Government Audit Committee Sector Briefing from external auditors be noted.

The Committee considered a paper presented by Antony Harvey and Amanda Chalmers of the Southern Internal Audit Partnership, who joined the meeting for the debate on this item and answered members’ questions in connection with the report.

The paper provided an overview of internal audit activity against assurance work completed in accordance with the approved audit plan and an overview on the status of ‘live’ reports.

RESOLVED that the Internal Audit Progress Report 2015-16 be noted.

Antony Harvey and Amanda Chalmers of the Southern Internal Audit Partnership presented the Committee with Havant Borough Council’s Internal Audit Plan 2016-17.

The Plan aimed to assure the Committee that the framework of internal control, risk management and governance is appropriate and operating effectively, and that risks to the achievement of the Council’s objectives are identified, assessed and managed to a defined acceptable level.

During the debate, an error in the report was highlighted in relation to the transfer of ICT services to the new 5 Districts contract. The reference in Appendix 1 of the report to be amended to read “It is anticipated that ICT will be transferred to a new 5 Councils contract from October 2017 or earlier”.

RESOLVED that the Internal Audit Plan 2016-17 be approved subject to an amendment to Appendix 1 in relation to the transfer of IT services to the new 5 Districts Contract to read:

“It is anticipated that ICT will be transferred to a new 5 Councils contract from October 2017 or earlier. Audit involvement is required early in the process to ensure the transition plans are robust and comprehensive.”

Antony Harvey and Amanda Chalmers of the Southern Internal Audit Partnership presented the Committee with the Internal Audit Charter for 2016/17.

The Committee were advised that the Charter formally defines the internal audit activity’s purpose, authority and responsibility in line with the Public Sector Internal Auditing Standards.

During the course of the discussion, an assurance was given that the Committee would receive an update at its next meeting on the extent of the roles and responsibilities of internal audit in relation to the NORSE JVC post-implementation.

RESOLVED that the Internal Audit Charter 2016-17 be approved.

The Committee considered a report from the Executive Head for Governance and Logistics providing an update on the highest corporate risks reviewed by the Joint Executive Board on 9 February 2016.

RESOLVED that the most serious corporate risks reviewed by the Joint Executive Board on 9 February 2016 be noted.

The Monitoring Officer informed the Committee that there were currently no outstanding Code of Conduct complaints. The Committee was also informed that the Constitution was currently being amended to reflect the recent Senior Management Resourcing Review.

At the conclusion of the meeting, the Chairman took the opportunity to thank Jane Eaton on behalf of the Committee for her support and contribution to the work of the Committee and wished her well for the future.