Agenda and minutes

Members are requested at the start of the meeting to declare any known interests in any matter to be considered, and are reminded that any such interest should also be declared at the start of an item or during any discussion of the matter concerned.

            The Chair reminded Members of the need to declare any known interests in any matters to be considered at the meeting.  Councillor Keith Williams declared a non-prejudicial personal interest in respect of the Committee’s consideration of Agenda Item 10, summarising internal reports issued in April and May 2006.   

See explanatory note below.  Please phone the Committee Officer whose name and number appears at the top of this agenda if you need further guidance).

            No public questions were asked under Standing Order 28. 

To receive the minutes of the meeting of the Audit Sub-Committee held on 12^th April 2006.

            Resolved - That the minutes of the meeting held on 12^th April 2006 be confirmed and signed.

Certain items are expected to include the consideration of exempt information and the Sub-Committee is, therefore, recommended to resolve "That, in accordance with Section 100A(4) of the Local Government Act 1972, the public be excluded during the discussion of the matters referred to in the item listed below, on the grounds that it involves the likely disclosure of exempt information, as defined in the respective paragraph of Part 1 of Schedule 12A of the Act".

That, in accordance with Section 100A(4) of the Local Government Act 1972, the public be excluded during the discussion of the matters referred to in the items listed below on the grounds that they involve the likely disclosure of exempt information as defined in the respective paragraphs of Part 1 of Schedule 12A of the Act.

          Item No.     Paragraph No.      Minute No.

                    10                      7                    9

            The Group Director, Resources, submitted a report introducing the Audit and Inspection Plan 2006-7.

            Melanie Watson, the Audit Commission’s Relationship Manager for Swindon Borough Council, and Barrie Rhodes of the Council’s External Auditors, RSM Robson Rhodes, presented the Plan, summarising  the audit and inspection work that the Audit Commission and the External Auditors propose to undertake in 2006/07. It was noted that the plan had been drawn up from their risk-based approach to audit planning and the requirements of the new Comprehensive Performance Assessment CPA – the Harder Test and reflected:

·  Their responsibilities under the Code of Audit Practice;

·  Audit and inspection work specified by the Audit Commission for 2006/07

·  The council’s local risks and improvement priorities; and

·  Current national risks relevant to the Council’s local circumstances.

               It was further noted that, in carrying out their audit and inspection duties, the External Auditors were required to comply with the statutory requirements governing them, and in particular:

·  the Audit Commission Act 1998 and the Code of Audit Practice with regard to audit; and

·  the Local Government Act 1999 with regard to best value inspection and audit.

Resolved – (1) That the report be noted.
            (2) That the representatives of the Audit Commission and RSM Robson Rhodes be thanked for attending the meeting and for their useful and informative presentation of the detail of the Audit and Inspection Plan and the work that was proposed to be undertaken in 2006/07.

            The Director of Finance submitted a report advising the Committee of the required format and content of the annual Statement of Accounts, in preparation for the Committee considering the accounts at its next meeting.            Resolved – (1) That the report, and the requirements of the Council’s annual Statement of Accounts, to be presented to the next meeting of the Committee, be noted.

            (2) That members be invited to visit the Chartered Institute of Public Finance and Accountancy’s (CIPFA) website, via the following hyperlink, in order to better acquaint themselves with the some of the major issues relating to public finance.

(CIPFA’s Public Finance web pages can be accessed via the the following link

http://www.cipfa.org.uk/publicfinance/?CFID=23615207&CFTOKEN=88802832)

            The Group Director, Resources, submitted a report summarising the main issues arising from the Internal Audit report on the Council’s Overview and Scrutiny function and of the management response to the audit, including planned improvements for the function.

            Resolved – That the report be noted.

            The Group Director, Resources, submitted a report introducing the Head of Internal Audit’s Annual Report for 2005/6, providing a summary of the work completed by Internal Audit Services for 2005/06 and the Head of Internal Audit’s overall opinion on the Council’s system of internal control. 

            Resolved – That the report and the details of the Head of Internal Audit’s Annual Report for 2005/6 be noted.   

The Sub-Committee received a report of the Group Director, Resources, summarising the main issues arising from internal audit reports finalised in April and early May 2006 and advising on progress against the internal audit plan.

            Resolved – (1) That the summary of internal audit reports finalised in April and early May 2006, and progress against achievement of the internal audit plan, be noted.

            (2) That the Final Audit Report issued in respect of “Council Tax – Main Financial System” be considered at the meeting of the Committee on 25^th July 2006.

(In accordance with the Council’s Code of Conduct, Councillor Keith Williams declared a non-prejudicial personal interest in respect of the Committee’s consideration of this item.)