Agenda

Governance, Risk and Audit Committee - Tuesday, 7th March, 2023 2.00 pm

Venue: Council Chamber - Council Offices. View directions

Contact: Matt Stembrowicz  Email: matthew.stembrowicz@north-norfolk.gov.uk

Items
No. Item

1.

TO RECEIVE APOLOGIES FOR ABSENCE

2.

SUBSTITUTES

3.

PUBLIC QUESTIONS

To receive public questions, if any.

4.

DECLARATIONS OF INTEREST pdf icon PDF 721 KB

Members are asked at this stage to declare any interests that they may have in any of the following items on the agenda. The code of conduct for Members requires that declarations include the nature of the interest and whether it is a disclosable pecuniary interest.

5.

ITEMS OF URGENT BUSINESS

To determine any items of business which the Chairman decides should be considered as a matter of urgency pursuant to section 100B(4)(b) of the Local Government Act 1972.

6.

MINUTES pdf icon PDF 326 KB

To approve as a correct record, the minutes of the meeting of the Governance, Risk & Audit Committee held on 6th December 2023.  

7.

STRATEGIC ANNUAL INTERNAL AUDIT PLAN 2023-24 pdf icon PDF 154 KB

Summary:

This report provides an overview of the stages followed prior to the formulation of the Strategic Internal Audit Plan for 2023/24 to 2026/27 and the Annual Internal Audit Plan for 2023/24. The Annual Internal Audit Plan will then serve as the work programme for the Council’s Internal Audit Services Contractor; TIAA Ltd. It will also provide the basis for the Annual Audit Opinion on the overall adequacy and effectiveness of North Norfolk District Council’s framework of governance, risk management and control.

Conclusions:

The attached report provides the Council with Internal Audit Plans that will ensure key business risks will be addressed by Internal Audit, thus ensuring that appropriate controls are in place to mitigate such risks and also ensure that the appropriate and proportionate level of action is taken.

Recommendations:

It is recommended that the Committee considers and approves:

a) the Internal Audit Charter;

b) the Internal Audit Strategy;

c) the Strategic Internal Audit Plans 2023/24 to 2026/27; and

d) the Annual Internal Audit Plan 2023/24.

 

 

 

All

All

Contact Officer, telephone number, and e?mail:

Faye Haywood, Head of Internal Audit for North Norfolk DC

01508 533873

 

faye.haywood@southnorfolkandbroadland.gov.uk

 

Additional documents:

8.

GRAC ANNUAL SELF-ASSESSMENT pdf icon PDF 118 KB

Summary:

The Chartered Institute for Public Finance and Accountancy (CIPFA) document on “audit committees - practical guidance for local authorities and police” sets out the guidance on the function and operation of audit committees. It represents CIPFA’s view of best practice and incorporates the position statement previously issued.

It is good practice for audit committees to complete a regular self-assessment exercise, to be satisfied that the Committee is performing effectively.

Conclusion:

During the 2022 self-assessment the Committee considered the Governance Risk and Audit Committee to be mostly in conformance with the CIPFA guidance. Undertaking a regular review of its performance against best practice ensures that the Committee has properly assessed the way in which it discharges its duties.

 

Recommendation:

That the Committee discuss the attached checklist at Appendix 1 to this report from 2022 and consider whether any of the scoring requires amending or whether improvement actions need to be developed in any areas. 

 

 

All

All

 

Contact Officer, telephone number, and e?mail:

Faye Haywood, Internal Audit Manager for North Norfolk DC, 01508 533873, faye.haywood@southnorfolkandbroadland.gov.uk;

 

 

Additional documents:

9.

DRAFT STATEMENT OF ACCOUNTS 2021-22 pdf icon PDF 121 KB

Summary:

 

 

 

Options considered:

This report provides an update on the progress on the completion of a draft Statement of Accounts for 2021/22.

 

The only option considered is that the Statement of Accounts for 2021/22 is brought back to the next Governance, Risk and Audit Committee so that the Committee can review them.

 

Conclusions:

 

It is recommended that the Committee note the contents of the report and approve that the Statement of Accounts for 2021/22 are brought back to the next Governance, Risk and Audit Committee.

 

Recommendations:

 

 

 

 

Reasons for

Recommendations:

 

It is recommended that the Committee note the contents of the report and approve that the Statement of Accounts for 2021/22 are brought back to the next Governance, Risk and Audit Committee.

 

To present a completed draft Statement of Accounts for 2021/22 and arrangements for the completion of the audit process as soon as possible.

 

LIST OF BACKGROUND PAPERS AS REQUIRED BY LAW

(Papers relied on to write the report, which do not contain exempt information, and which are not published elsewhere)

 

 

None

 

 

 

 

               

Cabinet Member(s)

Councillor Eric Seward

Ward(s) affected

All

Contact Officer, telephone number and email: Tina Stankley, 01263 516439, tina.stankley@north-norfolk.gov.uk

 

 

 

10.

Review of North Walsham Heritage Action Zone Project Governance pdf icon PDF 260 KB

The following recommendation was made by the Overview & Scrutiny Committee at the meeting held on 15th February 2023:

 

1.       To recommend that GRAC considers the project’s risk register as part of its review of NWHSHAZ project governance.

 

The report, as presented to the Overview & Scrutiny Committee, is attached.

Additional documents:

11.

REVIEW OF REEF PROJECT RECOMMENDATIONS pdf icon PDF 241 KB

Summary:

 

 

The aim of this report is to identify key findings from the review carried out following the completion of The Reef.

Conclusions:

 

The main conclusion of this report is the following:

 

Recommendations:

 

 

 

 

 

Reasons for

Recommendations:

 

It is recommended that GRAC review the recommendations identified within the lessons learnt log (Attached at appendix A) and consider any necessary actions or further recommendations.

 

Prepared at the request of the committee.

 

LIST OF BACKGROUND PAPERS AS REQUIRED BY LAW

(Papers relied on to write the report, which do not contain exempt information, and which are not published elsewhere)

 

 

               

Cabinet Member(s):

Cllr V Gay

Ward(s) affected:

Sheringham South

Contact Officer, telephone number and email: Erika Temple, 01263 516252 erika.temple@north-norfolk.gov.uk

 

 

 

 

Additional documents:

12.

CORPORATE RISK REGISTER

Please note - this item will follow shortly.

13.

REVIEW OF COUNCIL'S ASSET REGISTER pdf icon PDF 232 KB

Summary:

 

 

 

 

Options considered:

This report has been presented to this committee in response to the request to include a review of the Council’s Assets Register in the Work Programme of this Committee.

 

As this is the presentation of factual content there were no other options considered.

 

Conclusions:

 

It is recommended that the Committee note the contents of the report.

 

Recommendations:

 

 

Reasons for

Recommendations:

 

It is recommended that the Committee note the contents of the report and Appendix A (Exempt).

 

To enable the Committee to review the Council’s Assets Register as requested and discuss any matters arising from the content.

 

LIST OF BACKGROUND PAPERS AS REQUIRED BY LAW

(Papers relied on to write the report, which do not contain exempt information and which are not published elsewhere)

 

 

None

 

 

 

               

Cabinet Member(s)

Councillor Eric Seward

Ward(s) affected

All

Contact Officer, telephone number and email: Tina Stankley, 01263 516439, tina.stankley@north-norfolk.gov.uk

 

 

 

14.

PROCUREMENT EXEMPTIONS REGISTER 23 NOVEMBER 22 - 8 FEBRUARY 23 pdf icon PDF 23 KB

To review and note the Procurement Exemptions Register.

15.

GOVERNANCE, RISK AND AUDIT COMMITTEE UPDATE AND ACTION LIST pdf icon PDF 110 KB

To monitor progress on items requiring action from the previous meeting, including progress on implementation of audit recommendations.

16.

GOVERNANCE, RISK AND AUDIT COMMITTEE WORK PROGRAMME pdf icon PDF 241 KB

To review the Governance, Risk & Audit Committee Work Programme.

17.

EXCLUSION OF THE PRESS AND PUBLIC

To pass the following resolution:

 

a.    That under Section 100A(4) of the Local Government Act 1972 the press and public be excluded from the meeting for the following item of business on the grounds that they involve the likely disclosure of exempt information as defined in paragraphs 3 & 5  of Part I of Schedule 12A (as amended) to the Act.”

 

b.    That the public interest in maintaining the exemption outweighs the public interest in disclosure for the following reasons:

 

 

Agenda Item Numbers

Paragraphs of Part 1 Schedule 12A

13 - Appendix

3

 

Information relating to the financial or business affairs of any particular person (including the authority holding that information). The appended report contains commercially confidential information.