Agenda and draft minutes

The minutes of the Audit Scrutiny Committee held on 12 September 2017 were confirmed as a correct record and signed by the Chairman.

Members noted the report which provided a summary of the work in progress within Teignbridge and detail of events and national reports. 

Grant Thornton’s Audit Manager drew attention to Grant Thornton’s Audit Fee letter and the 2017/18 Annual Audit letter.

The Annual Audit letter summarised the key findings arising from work carried out for the Council year end 31 March 2017.

An unqualified opinion on the Council’s Financial Statement on the 27 September 2017 had been given.

The Auditor was satisfied the Council had put in place proper arrangements to ensure economy efficiency and effectiveness in its use of resources during the year end 31 March 2017.

An unqualified assurance statement was provided on the 27 September 2017 and that the accounts have been audited in accordance with requirements of the National Audit Office Code of Audit Practice on the 27 September 2017.

Additional work was being undertaken to certify the Council’s housing benefits subsidy claim on behalf of the Department of Work & Pensions and a further report would be submitted to the Audit Committee.

The report provides information on the work undertaken by the Internal Audit Section and the level of assurance gained for each area audited.

The Committee considered a progress report on internal audit completed for the current quarter.  It questioned the progress with the delivery of recommendations regarding car park permits and asked that that date be provided on delivery of the recommendations.  The Council’s Audit Manager undertook to do this.

The Committee noted the Treasury Management Lending List and Mid-Year Review as submitted by the Council’s Acting Chief Finance Officer.  The report was approved by the Executive in December and was submitted for information and comment by the committee.  The Committee noted the report and despite a squeeze on the interest rates available the Council’s performance still exceeded the average LIBID

To consider a monitoring report on the Council’s risk management arrangements.

A report was considered regarding overview of the Council’s Corporate and Strategic Risk Management arrangements.

The Committee noted the work to date and mitigations in place.

A report was requested for the next meeting on a risk analysis for the roll out of the Anywhere 365 Telephony platform.

The actions and progress with the Corporate Risks and Strategic Risks were noted.

The Council’s Audit Manager presented a paper with proposed changes to the financial instructions.

          Resolved

          That the following changes be recommended to Council for approval:

Changes are proposed as follows in underlined italic text:

Capital Budgets

Virement forms will be required in the following circumstances to cover virements between expenditure heads within the capital programme, and to cover further use of capital receipts and external funding, grants and contributions:

(v)      Where the sum involved is up to £20,000, the appropriate responsible budget holder may approve the virement in consultation with the appropriate accountant. No form is required;

(vi)     Between £20,001 and £50,000, the appropriate Business Lead or their nominated deputy shall complete and sign a virement form in consultation with the appropriate accountant; which is to be authorised by the Chief Finance Officer or nominated deputy; the Portfolio Holder is to be consulted.

(vii)     Where the sum involved is between £50,001 and £250,000 £125,000 (and is not a Key Decision), the appropriate Business Lead and the Chief Finance Officer or their nominated deputies shall sign a virement form in consultation with the appropriate accountant. This must then be authorised by two Business Leads and agreed by the Portfolio Holder as a Portfolio Holder decision.  submitted to the Executive for approval, or as a Portfolio Holder decision for non key decisions (£125,000 or less) and satisfying the other non key decision requirements;  

(viii)    Where the sum involved is between £125,001 and £250,000, two Business Leads and the Chief Finance Officer or their nominated deputies shall sign a virement form in consultation with the appropriate accountant.   This must then be submitted to the Executive for approval.

(ix)     Where the amount exceeds £250,000 per individual virement the appropriateallBusiness Leads, and the Chief Finance Officer, and all Business Leads shall sign a virement form in consultation with the appropriate accountantand submit it to full Council for approval.

General Fund (Revenue) Budgets

Currently revenue virement limits are as follows:

·       up to £20,000 can be approved by officers,

·       from £20,001 to £40,000 by Business Manager and Chief Finance Officer

·       from £40,001 to £100,000 by the above and approved by Executive or as a Portfolio Holder Decision

·       Greater than £100,000 by full Council

It is proposed to increase the £40,000 threshold to £50,000.

General

6.1.16Any such virements must not commit the Council to expenditure over more than the one financial year (revenue), and relate only to the intended project (capital).

6.1.17In addition, the Chief Finance Officer or nominated deputy shall have the discretion whether or not to report any virement to the Executive Committee.

6.1.18 Responsible Officers are responsible for initiating the virement procedure if an overspend is likely to occur within the departmental budget.  A virement request form is to be completed where approval is required.

6.1.19 Where any revenue or capital projects have initially already been submitted to, and agreed by, the Capital Review Group, Corporate Leadership team, and Executive Committee, and Council (if applicable), a  ...  view the full minutes text for item 251.

The report provides details of any waivers granted since the last meeting.

Details of the waivers approved since the last meeting were received and noted.

A presentation from the Food Health & Safety Manager on the Employee Protection Register.

Paul Nicholls, the Council’s officer responsible for Corporate Health & Safety attended and gave members a presentation on the Employee Protection Register.  The register was incident driven and a series of considerations were taken to assess inclusion of someone on the Employee Protection Register, the warning markings which would be attached to individuals on the register, justification for the decision to include someone on the register and the review mechanism to ensure that the information was kept up-to-date and current.

The Employee Protection Register also linked to a First Response system in the offices.

Members thanked Paul Nicholls for his excellent and informative presentation and supported the measures in place.

The presentation will provide Members with detail of the current building works, revenue generation, tenants and their responsibilities, security and car parking arrangements.

Aaron McCluskey and Donna Best from the Property Department attended and updated Members on progress with the office changes and renovations.  The contract was due to finish on the 22 December and included a new reception area and the relocation of around 240 staff.  New reception arrangements would be introduced and the opportunity have been taken to upgrade fire doors to the main corridors.  A new door exit/entry system would also be introduced.  The contract had been concluded on budget and the DWP would be moving in to building on the 22 January 2018.

·       to identify areas of work for future meetings of the Committee;

·       to identify any training needs.

Members added an update on integration of DWP and car parking at the Council Offices to their work programme.