Agenda item

REPORT OF THE POLICY AND COMMUNITIES MANAGER

For the Finance, Audit & Risk Committee to review the draft Annual Governance Statement (AGS) 2022/23 including Action Plan for the year 2023/24.

RESOLVED: That the Committee reviewed and commented on the draft AGS Action Plan for it to be finalised for approval as soon as possible after the Council’s External Audit has been completed

REASON FOR DECISION: The Committee is the legal body with responsibility for approval of the AGS. Reporting the draft AGS and Action Plan at this stage provides an opportunity for the Committee to assess and comment on the draft, before it is finalised and brought back for approval after the External Audit has been completed

Audio recording 5 minutes 17 seconds

The Policy and Strategy Team Leader presented the report entitled ‘Annual Governance Statement 2022/23’ and drew attention to the following, that:

·       This was the Draft Annual Report for 2022/23 which included an action plan for 2023/24.

·       It was recommended that the Committee reviewed and reported on the report so that it could be finalised for approval in September after being reviewed by the external auditors.

·       The Annual Governance Statement (AGS) was undertaken under the CIPFA Delivering Good Governance in Local Government Framework 2016 Edition, which incorporated 7 principles of Governance. The AGS was prepared after a review from the leadership team who also provided an assurance statement that there was no sign of governance issues having occurred in 2022-23.

·       There were 6 items on the action plan which included: attending Anti Bribery training, Members training post Mat 2024 Elections, Inclusion Group procedures, greater scrutiny of the Gender Pay Gap action plan, trends of the Local Ombudsman complaints and Implement the Action Plan after review from Committees.

The following Members asked questions:

·       Councillor Terry Hone

·       Councillor Tom Plater

·       Independent Person John Cannon

In response to question the Policy and Strategy Team Leader stated that:

·       Items in relation to Internal Audit 2021/22 can be updated when the report is refreshed.

·       The items included on the Action Plan were on page 29 of the report.

·       Regular updates on the action plan would be provided.

In response to questions the Service Director – Resources stated that:

·       Explained the expected timetable for approval of the 2021/22 and 2022/23 accounts.

·       This Annual Governance Statement related to the 2022/23 accounts, and there is a requirement that it is approved in advance of the accounts that it will be published alongside

·       It is also good practice to agree the Annual Governance Statement as soon as practical, so the intention is to approve it at the September meeting. This would meet the requirement to approve in advance.

·       A change to the wording of the recommendation was suggested to make the timing clearer

·       The outstanding 2021/22 audit issues in relation to the pension balances would not impact the 2021/22 general fund balance however it was required for proper accounting purposes.

·       Reviews of the Action plan occurred half yearly, usually in September and March.

In response to questions the Head of the Shared Internal Audit Service stated that:

·       The next agenda item explored the Annual Governance Opinion contained in the Annual Governance Statement (AGS) in more detail. 

·       It was good to see an Action Plan attached to the AGS as transparency was an important factor in producing the AGS.

·       Other authorities usually have an update of their Action Plan in December.

Councillor Terry Hone proposed, and Councillor Tasmin Thomas seconded and, following a vote, it was:

RESOLVED: That the Committee reviewed and commented on the draft AGS Action Plan for it to be finalised for approval in September.

REASON FOR DECISION: The Committee is the legal body with responsibility for approval of the AGS. Reporting the draft AGS and Action Plan at this stage provides an opportunity for the Committee to assess and comment on the draft, before it is finalised and brought back for approval.