Agenda and draft minutes

West Devon Audit Committee - Tuesday, 7th December, 2021 9.30 am

Venue: Chamber - Kilworthy Park

Contact: Email: Democratic.Services@swdevon.gov.uk 

Items
No. Item

*AC 15

Confirmation of Minutes pdf icon PDF 214 KB

Meeting held on 2 November 2021

Minutes:

                                

*AC 15             

The Minutes of the Committee Meeting held on 2 November 2021 were confirmed by the Committee as a true and correct record.

 

*AC 16

External Auditor Appointment pdf icon PDF 146 KB

Additional documents:

Minutes:

AC 16              

The Hub Lead Member introduced the report to Members. With no questions;

                   

It was then RESOLVED that:

 

The Audit Committee RECOMMENDS to Council that West Devon Borough Council opts into the national arrangement for the procurement and appointment of external auditors, through Public Sector Audit Appointments (PSAA), by 11 March 2022.

 

*AC 17

Update on Progress on the 2021/22 Internal Audit Plan - report of the Internal Audit Manager pdf icon PDF 899 KB

Minutes:

*AC17         

The Hub Lead Member introduced the report to Members. The Internal Auditor then took Members through the Audit Plan. He explained that due to staff being used for the processing of grant money, progress of the plan had suffered. He said it is his intention to undertake a review of the Audit Plan with the S151 Officers and the Director of Governance to identify audits that can go ahead and those to be delayed or cancelled.

 

In discussion, reference was made to:-

 

·           High risk areas being contract management – Leisure and waste being the main ones.

·           Service review of Revenues and Benefits - to ensure all recommendations are captured.

·           Collection from pay & display machines, with officers providing further detail to Members around the process for emptying of the pay and display machines.

 

It was then RESOLVED that:

 

The progress made against the 2021/22 internal audit plan, and any key issues arising were noted and approved.

 

*AC 18

Sundry Debt Update- report of the Head of Finance pdf icon PDF 689 KB

Minutes:

*AC18          

The report was introduced by the Hub Lead Member.

 

In discussion, reference was made to:-

 

·           A Member commented on the fact that debt had gone down during the challenging times was very positive.

·           Overpayment of benefits was queried. It was confirmed that collection was able to be made via attachment of earnings or via repayment plans. Letters were sent out signposting people to organisations which could offer help during the covid pandemic to those that needed it.

                     

 

It was then RESOLVED that the Sundry Debt Update be noted.

 

*AC 19

Treasury Management Mid-year report 2021/22 -report of the Finance Business Partner pdf icon PDF 1 MB

Minutes:

*AC19          

The Mid-Year report was introduced by the Lead Hub Member. The S151 Officer explained the new CIPFA principles for 2022. They will be introducing a soft launch and delaying for 2023/24. There will be new indicators such as liability benchmarking in regard to debt. Evidence needed to be provided on a yearly basis on holding investment property.

               

It was then RESOLVED that the Treasury Management Mid-Year Report 2021/22 be noted.

 

*AC 20

Strategic Risk Update- report of the Head of Strategy and Projects pdf icon PDF 267 KB

Additional documents:

Minutes:

*AC20                               

The Leader of the Council introduced the report. He noted that one strategic risk had moved into the red zone. This was the risk of Cyber-attacks with staff moving to home working during the covid pandemic.

The Head of Strategy and Projects stated they were working alongside other councils and learning lessons from them. He then explained issues with waste management in regard to the national HGV driver shortage and staff shortage due to sickness. Members commented on how they had seen an improvement in service and how hard the teams are working within their wards. A Member asked if a formal update on the waste situation could be sent out to all Members along with an item put on social media in regard to how hard the crews were working. An update to the Audit Committee would be made in regard to the cyber-attack risk.

                    

It was then RESOLVED that the Committee noted the Strategic Risk Update Report.

 

*AC 21

Investment Property Update and Monitoring Report -report of the Director of Place and Enterprise pdf icon PDF 214 KB

Additional documents:

Minutes:

*AC21         

The Lead Hub Member introduced the report to Committee. The Director of Place and Enterprise gave an update on investment properties and market conditions. He stated that the market before the pandemic was strong, when the pandemic hit there was a pause in the market. However new lettings finished 80% up of the five year average. Quarter four of this year is looking strong and will finish on the five year average.

 

It was then RESOLVED that the Committee noted the performance and risks of the Investment Property Portfolio to date.

                    

 

*AC 22

Audit Committee Work Programme pdf icon PDF 180 KB

Minutes:

*AC22         

The S151 confirmed DCC will attend the 15 March 2022 meeting to give a presentation on pensions.