Agenda and minutes

RESOLVED - That the minutes of the meeting held on 19 April 2016 be approved as a correct record.

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Councillor Brian Salinger declared a non-pecuniary interest in item 7, Internal Audit Exception and Recommendations Report and Progress report to 30 June 2016, as he is Chairman of the governing body of Moss Hall Nursery School.

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The Assurance Assistant Director introduced the report.

The Committee discussed the report and asked questions on the audits that received limited assurance. Representatives from PricewaterhouseCoopers who carried out audits on two of the limited assurance reports (ITDR planned technical recovery capability and Interim IT Disaster Recovery) were also in attendance to present those audits.

The Committee noted that the audits of ITDR planned technical recovery capability and Interim IT Disaster Recovery raised issues which it would be appropriate for Performance Contract Management Committee to consider in more depth, and could be brought the attention of that committee by the members of Audit Committee who also sit on who sit on Performance Contract Management Committee.

With regard to the follow up audit on Menorah Foundation School, the Committee requested assurance that the school’s Governing Body was aware of the Chairman’s advice that the school is going to take nofurther action regarding the unaudited Voluntary Funds accounts from 2012. It was noted that there should be evidence of this in the minutes of the Governing Body. The Assurance Assistant Director agreed to follow up with the school and relevant officers to establish that this has happened.

RESOLVED –

1.    That the Committee note the work completed to date on the Internal Audit Annual Plan 2016-17 and progress against high priority recommendations.

2.    That the Committee approves the updated Internal Audit Charter.

The Chairman varied the order of the agenda to consider the External Auditor’s Report under International Standard on Auditing (ISA) 260 for the year 2015/16.

The Assistant Director of Finance, CSG, introduced the report, which was presented by Jodie Etherington and Leigh Lloyd-Thomas, the external auditors from BDO.

The Interim Chief Executive and s151 officer agreed to provide the external auditors with information on the valuation for the purchase of the Abbotts Depot, with any issues to be reported back to the Committee.

Following consideration of the report the Committee

RESOLVED –

1.    That the Committee approve the audited Statement of Accounts 2015/16 and they be signed by the Chairman and the Interim Chief Executive and Statutory 151 Officer on behalf of the Council.

2.    That the matters raised by the external auditor relating to detailed aspects of the 2015/16 accounts audit be noted.

3.    That the officer responses to matters raised by the external auditor be noted.

The Assurance Assistant Director introduced the report.

It was noted that the reference to Mill Hill School on p.125 of the report should read Mill Hill County High School.

Officers agreed to follow up with the Planning enforcement team to clarify the process for ensuring that income from planning enforcement fines is received into the Council.

RESOLVED – That the Committee note the CAFT Progress Report covering the period 1st April 2016 – 30^th June 2016 .

The Assurance Assistant Director introduced the report.

It was noted that a correction was needed to the third bullet to note the relevant Accounts and Audit Regulations are from 2015 not 2006.

The Interim Chief Executive and s151 officer noted that for the future there would be a focus on how the promotion of Barnet Council’s values, culture and ethos can be embedded in third parties contracted by the Council to deliver its services.

RESOLVED - That the Committee comment on and approve the Annual Governance Statement for inclusion within the Statement of Accounts for 2015/16.

The Assurance Assistant Director introduced the report.

The Assurance Assistant Director agreed to add a section to the table under paragraph 2.5 of the report to include a summary of audit reviews fully implemented and partly implemented.

RESOLVED – That the Committee recommend Full Council to approve the Annual Report of the Audit Committee for 2015-2016 as an accurate record of the outcomes and work programme for the year.

The Committee noted the work programme for 2016-17.

It was noted that a date error of 2015 in the table would be corrected to read 2016.

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