Agenda and minutes

            Resolved –That Councillor Ray Fisher Chair this meeting of the Audit Committee.

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.  No declarations were made.

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 received during the meeting.

To receive the minutes of the meeting held on 24^th April 2007

            Resolved - That the minutes of the meeting held on 24^th April 2007,  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 items listed below, on the grounds that they involve the likely disclosure of exempt information, as defined in the respective paragraph of Part 1 of Schedule 12A of the Act".

            Resolved - That, in accordance with Section 100A(4) of the Local Government Act 1972, the public be excluded during the discussion of the matters referred in Agenda Items 13 to 15 on the grounds that it would involve the likely disclosure of exempt information as defined in Paragraph7 of Schedule 12A to the Act, and that the public interest in maintaining the exemption outweighs the public interest in disclosing the information concerned (Minutes refers.)

            The Audit Committee considered (a) a report of the Group Director of Resources setting out the audit and inspection work that the Audit Commission as the Council’s External Auditors, propose to undertake in the Municipal Year, 2007/08, (b) an oral presentation of the Audit and Inspection Plan 2007/08 by Mr. Brian Bethell (District Auditor) and Mr. Peter Smith (Audit Manager), representatives of the Audit Commission, and (c) questions to and answers from the Audit Commission on their role and proposed work programme for the current year.

            Resolved – (1) That Mr. Brian Bethell and Mr. Peter Smith be thanked for their attendance at the meeting and presentation.

            (2) That the contents of the report and presentation be noted.

            (3) That the Director of Law and Democratic Services be advised of this Committee’s wish to see annual training for members of this Committee.

            The Group Director of Resources submitted a report updating members on progress against the action plan drawn up in response to Robson Rhodes External Audit Performance report 2006/07.

            Resolved – (1) That progress against the action plan, as set out in the report, be noted.

            (2) That it be noted that an update on the targets for April and May 2007, would be presented to the next meeting.

            (3) That future reports incorporate a “traffic light” format together with a costings column, and that any item with a red light be brought to this Committee for consideration.

The Director of Finance submitted a reported setting out the pre-audited Statement of Accounts for the Financial Year, 2006/07.

Resolved – (1) That the Chair be authorised to sign the amended Statement of Accounts for the Financial Year, 2006/07.

            (2) That the Director of Finance be requested to forward, to all Members of this Committee, a breakdown of the asset valuation process.

(3) That the appreciation of this Committee for the work by Darren Stevens (Deputy Head of Finance) and his team on the Statement of Accounts 2006/07 be recorded.

(Councillor Michael Dickinson made a non prejudicial declaration of interest in respect of this item as he was a Member of Wiltshire County Council Pension Scheme.).

            The Committee considered a report of the Head of Internal Audit submitted setting out details of the draft Statement of Internal Control.

            Resolved – That the Statement of Internal Control be approved and recommended for signing by the Leader of the Council and Chief Executive.

            The Group Director, Resources submitted a report regarding the appointment of independent members to the Audit Committee.

            Resolved – That the Council be recommended:
(a) to appoint up to two Independent Members to serve on the Audit Committee for a period of up to four years;

(b) that the Independent Members not be eligible to be appointed as Chair or Vice-Chair of the Committee and that this decision be reviewed in the Municipal Year 2009/10;

(c) that the posts of Independent Members not receive remuneration with the exception of normal expenses, but that should no acceptable applications be received that this decision be reviewed by this Committee;

(d) that selection process be as set out in the Group Director’s report with the Council reserving the right not to appoint any candidate; and

(e) That the Job Description in Appendix 3 to the Group Director’s report, be approved subject to the removal of the last sentence.

(f) That, subject to Council confirmation, the Director of Law and Democratic Services, in liaison with the Head of Internal Audit be authorised to take necessary action in respect of the appointment of the Independent Members to this Committee.

            The Group Director, Resources submitted a report setting out the  Committee’s work programme for the remainder of the Municipal Year, 2007/08, and the training needs for current or new members of the Committee.

            Resolved – (1)That the work programme set out in the Group Director’s report be approved.

            (2) That the Director of Law and Democratic Services be advised that this Committee would like to see last year’s training programme followed annually and that the Council’s external auditors, officers and all members be invited to attend training sessions.

            The Group Director, Resources submitted a report setting out revised Terms of Reference for the Council’s Internal Audit Section.

            Resolved – That the revised Terms of Reference for the Internal Audit Section, as set out in the report of the Group Director, Resources, be adopted.

            The Committee considered a report of the Head of Internal Audit setting out the Internal Audit Annual Report, 2006/07.

            Resolved – That the report be noted.

            The Head of Internal Audit submitted a report setting out audit reports identifying areas of significant risk or concern.

            Resolved – (1) That the report be noted.

            (2) That a follow-up report on Communications Security be submitted to the Committee in September 2007.

            (3) That the Chair of this Committee receive a briefing on reports highlighting significant risk and that this Committee receive such reports, with appropriate Directors in attendance, once Directors’ management responses have been included in the Audit report.  

            (4) That the Group Director, Resources be requested to arrange a joint conference for Members, Directors and Officers on the role of audit and individuals responsibilities within the system.

            The Head of Internal Audit submitted a report setting out (a) a summary of the main issues arising from the Internal Audit reports finalised between March and May 2007, and (b) updating on progress against the Annual Internal Audit Plan.

            Resolved – (1) That the report and its contents be noted.

            (2) That the Director of Human Resources be requested to attend the September meeting of this Committee to report progress made in respect of the Starters and Leavers Audit Report.