Agenda and minutes

Confirmation of Minutes of the Meetings held on 14 November 2023 and 26 September 2023.

The minutes of the meeting held on the 26 September 2023 and 14 November 2023 were presented.

It was proposed by Councillor Hackett, seconded by Councillor Gubb and –

Resolved:

That the minutes of the meetings dated 26 September 2023 be confirmed as a correct record and signed by the Chair.

(Vote: For 4, abstentions 2)

It was proposed by Councillor Hackett, seconded by Councillor Gubb and –

Resolved:

That the minutes of the meetings dated 14 November 2023 be confirmed as a correct record and signed by the Chair.

(Vote: For 5, abstentions 1)

Members with interests should refer to the agenda item and describe the nature of their interest when the item is considered.

There were no declarations of interest.

To agree the agenda as published.

It was proposed by Councillor Hackett, seconded by Councillor Gubb and –

Resolved:

That the agenda as circulated be agreed.

(Vote: For unanimous)

There were no urgent matters brought forward.

To receive a report from Grant Thornton.

The Engagement Manager for Grant Thornton, Andrew Davies, referred members to the Audit Progress Report and noted page 14 of the agenda. A summary of the outstanding work for the 2022-23 audit was highlighted for members, along with an update on progress since the last meeting.

The delay in signing off was explained for members, and it was explained that an Extraordinary Committee had been set up in February and the work would be completed in time for this meeting.

It was explained that the main focus following this meeting, will be to engage with new auditors, Bishop Fleming.

Members were advised another area of work in progress was certification of the housing benefit return, it was stated that this work was due to compete in early February and all work should be ready for the Extraordinary Committee at the end of February.

Chair thanked the Engagement Manager and members duly noted the report.

To receive a report from the Devon Audit Partnership (DAP) Manager.

Chair welcomed Jo McCormick, Deputy Head of Partnership, from Devon Audit Partnership (DAP). The Deputy Head of Partnership was attending on behalf of the Audit Manager to provide members with an update on audit reports issued since the last Committee, and to enable members to discuss any matters they wished to raise.

Members were first advised of a DAP recruitment drive for co-opted members. It was stated that 8 applications have been received from people who meet the required criteria, however Torridge District Council (TDC) were yet to confirm their interest. 

Members were positive regarding the potential recruitment. The Section 151 Officer advised that TDC were required to have independent members on the Committee, however TDC were yet to decide whether to go through the recruitment process that DAP have managed, or recruit separately -  some of the reasoning were explained. 

There were five audit reports to note, with the following assurances:

Main Accounting

The view of the auditors was that controls continue to operate effectively. Some of the areas for improvement were highlighted for members, however the loss of experienced personnel within the team was noted alongside this. 

Debtors

The process was felt to be generally effective, some of the opportunities to improve controls were explained for members.

Conservation

It was explained that the limited assurance opinion had been given. Whilst recognising the fact that TDC have a specific Conservation Officer based within Planning, it was explained the opinion was based on meeting the statutory requirements set out within the Planning Act 1990 – these were explored with members. 

Active Torridge

Members were advised of the scope of the audit and the findings were summarised. Overall, it was stated DAP were content with the control framework that has been rolled out.

North Devon Plus

North Devon Plus was considered a positive example of collaborative partnership working that is achieving it’s aim of supporting local businesses.

Members discussed the Conservation Audit, the potential need for additional resources and how to build in resilience within the team.  There was also a query regarding Council owned listed buildings and how these assets were monitored.

Chair suggested the audit findings report for the Conservation Audit be shared with the Lead Member for Planning.

Members asked the Section 151 Officer for his response regarding the audit recommendations for Main Accounting and Debtors; a summary was provided

 and members were advised of how progress would be monitored.

Committee members duly noted the report.

To receive an update from the Service Improvement Officer.

Chair introduced the Service Improvement Officer, who provided Members with a detailed update on the progress with implementing agreed actions.

The Service Improvement Officer provided a detailed presentation for Members, listing outstanding audit actions with updates from the service area responsible.

Following a brief discussion members duly noted the report.

To receive a report from the Service Improvement Officer.

Members were advised that the incorrect report was originally attached to the published agenda, however this had been fixed in advance of the meeting.

The Service Improvement Officer introduced the report and explained the purpose was to carry out the annual review of the Council’s Corporate Governance arrangements.  The Service Improvement Officer then shared a detailed presentation summarising the 7 core principles and their governance functions within the Council, for officers and councillors.  

During discussion Members queried whether an addendum could be added and a Duty of Candour written. Members felt this may lead to a tighter process.

The Section 151 Officer advised the overarching structure the Council used was set by legislation – CIPFA and SOLACE were noted.

There was discussion regarding making a recommendation to Community & Resources Committee and the Section 151 arranged to speak to the Monitoring Officer regarding the potential for a Duty of Candour to be added to the governance process.

Councillor Ford noted that he would abstain from the vote and then left the meeting at 14:41

Following a question regarding full disclosure and wilful blindness The Section 151 Officer went onto to advise of obligations that are in place for the Council and the how these are administered.

It was proposed by Councillor Hackett, seconded by Councillor Gubb and  -

Resolved:

That the document be adopted, with an action for the Section 151 Officer to discuss the introduction of a Duty of Candour with the Head of Legal and Governance (& Monitoring Officer).

(Vote: For 4, Abstentions 1)

To review the Forward Plan.

Members reviewed the Forward Plan.

It was agreed the below items would be added to the Forward Plan for the Extraordinary Committee in February.

·         Grant Thornton Value for Money Work

·         Final Audit Findings Report

·         Housing Benefit Return

The Chair to move:

That the public be excluded from the remainder of the meeting because of the likely disclosure of exempt information by virtue of paragraph 3 of Part I and paragraph 10 of Part 2 of Schedule 12A of the Local Government Act 1972.

It was proposed by Councillor Hackett, seconded by Councillor Gubb and –

Resolved:

That the public be excluded from the remainder of the meeting because of the likely disclosure of exempt information by virtue of paragraph 3 of Part I and paragraph 10 of Part 2 of Schedule 12A of the Local Government Act 1972.

(Vote: For – Unanimous)

To receive an update from the Section 151 Officer.

The Section 151 Officer provided Members with an update on the Corporate Risk Register and provided an update on required actions and progress.

Following a brief discussion member duly noted the report.

It was proposed by Councillor Hackett, seconded by Councillor Gubb and –

Resolved:

That the meeting come out of Part II and close.

(Vote: For  - Unanimous)