Agenda and minutes

Summary:

This report arises from the CIPFA self-assessment of good practice undertaken in March 2018. CIPFA (The Chartered Institute of Public Finance and Accountancy) is the professional body for people in public finance.  The report aims to give all Members a better understanding of the role of the Governance, Risk and Audit Committee, to provide insight into the  work of the Committee in the year 2018/19 and to highlight some of the key issues it has considered.

Conclusions:

The Committee has fulfilled its remit and had a very active year. There have been some changes in membership but attendance has been good. 2019/20 will bring new challenges as the Council undertakes multiple projects and welcomes new Members following the May 2019 election, that could see Members appointed to stand on the Committee for the first time.

Recommendations:

Reasons for Recommendations:

It is recommended that Council notes the report and affirms the work of the Governance, Risk and Audit Committee.

To inform Council of the work of the Governance, Risk and Audit Committee in 2018/19.

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Contact Officer, telephone number, and e?mail:

Matt Stembrowicz, Democratic Services & Governance Officer, 01263 516047, Matthew.Stembrowicz@north-norfolk.gov.uk

Summary:

This report examines the progress made between 5 march 2019 to 24 april 2019 in relation to delivery of the annual internal audit plan for 2018/19.

Conclusions:

Progress in relation to delivery of the internal audit plan is line with expectations; and positive assurance has been awarded in the audit reviews finalised in this period.

Recommendations:

It is recommended that the Committee notes the outcomes of the assurance audit completed between 5 March 2019 to 24 April 2019.

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Contact Officer, telephone number, and e?mail:

Faye Haywood,

Internal Audit Manager for North Norfolk DC

01508 533873, fhaywood@s-norfolk.gov.uk

Summary:

This report provides an overview of progress made in implementing agreed audit recommendations due for completion between 23 november 2018 to 31 march 2019.

Conclusions:

Good progress continues to be made in addressing audit recommendations with a high percentage of these being actioned by management.

Recommendations:

It is recommended that the Committee notes management action taken to date regarding the delivery of audit recommendations.

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Contact Officer, telephone number, and e?mail:

Faye Haywood,

Internal Audit Manager for North Norfolk DC

01508 533873, fhaywood@s-norfolk.gov.uk

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:

Undertaking a review of its performance against best practice ensures that the Committee has properly assessed the way in which it discharges its duties.

Recommendation:

That Members note the attached checklist at Appendix 1 to this report.

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Contact Officer, telephone number, and e?mail:

Faye Haywood,

Internal Audit Manager for North Norfolk DC

01508 533873, fhaywood@s-norfolk.gov.uk

Summary:

As part of the current work programme, the Governance, Risk and Audit Committee will approve the Council’s audited Statement of Accounts. To aid with this process, the draft Statement of Accounts is presented in this report for early scrutiny by the Committee.

Conclusion:

The Draft Statement of Accounts as presented in Appendix A fulfils the Council’s obligation to publish by 31^st May each year.

Recommendation:

That Members note the draft statements at Appendix 1 to this report.

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Contact Officer, telephone number, and e?mail:

Lucy Hume, Chief Technical Accountant

01263 516246

lucy.hume@north-norfolk.gov.uk

Summary:

The Corporate Governance framework is made up of the systems and processes, culture and values by which an organisation is directed and controlled. For local authorities this includes how a Council relates to the community it serves. The Local Code of Corporate Governance is a public statement of the ways in which the Council will achieve good corporate governance. This is based on the development of the new ‘Delivering Good Governance in Local Government: Framework’ (2016)produced by the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Society of Local Authority Chief Executives (SOLACE) and focusses on the seven core principles and sub-principles of good governance. The Annual Governance Statement is prepared following a review of all the evidence available to the Council in seeking compliance with its Local Code.

Conclusions:

The arrangements set out in the Local Code of Corporate Governance and the Annual Governance Statement will allow the Council to move ahead with its corporate planning processes confident that it can address the issues of governance and risk.

Recommendations:

Members are asked to review and approve the Annual Governance Statement along with the updated Local Code of Corporate Governance.

Cabinet Member(s)

Ward(s) affected

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