Agenda a Chofnodion

Apologies for absence were received from County Borough Councillors M. Norris, M. Powell, A. Cox and M. Fidler Jones.

Derbyn datganiadau o fuddiannau personol gan Aelodau, yn unol â gofynion y Cod Ymddygiad.

Noder:

1.     Mae gofyn i Aelodau ddatgan rhif a phwnc yr agendwm mae eu buddiant yn ymwneud ag ef a mynegi natur y buddiant personol hwnnw; a

2.   Lle bo Aelodau'n ymneilltuo o'r cyfarfod o ganlyniad i ddatgelu buddiant sy'n rhagfarnu, mae rhaid iddyn nhw roi gwybod i'r Cadeirydd pan fyddan nhw'n gadael.

In accordance with the Council’s Code of Conduct, there were no declarations made pertaining to the agenda.

Penodi Is-gadeirydd y Pwyllgor Archwilio ar gyfer Blwyddyn 2019/20 y Cyngor.

The Director, Legal Services sought nominations for the position of Vice-Chair of the Audit Committee for the Municipal Year 2019/20.

It was RESOLVED thatCounty Borough Councillor K. Jones be elected as Vice-Chair of the Audit Committee for the Municipal Year 2019/20.

Derbyn cofnodion o gyfarfod blaenorol y Pwyllgor Archwilio a gafodd ei gynnal ar 10 Mehefin 2019.

It was RESOLVED to approve the minutes of the 10^th June 2019 as an accurate reflection of the meeting.

·        Minute No. 6 – In respect of issues concerning the Purchase Card at Mountain Ash Comprehensive School, the Head of the Regional Internal Audit Service confirmed that a meeting had taken place with the Headteacher and the Director, Education and Inclusion Services to relay the feedback of the Audit Committee. It was reported that the meeting was positive and that the school were clear on the expectations of the Audit Committee.

·       Minute No. 9 – At the previous meeting, questions were raised regarding the Central South Consortium and its value for money. Following the meeting, Members received an electronic link to the most recent Efficiency and Effectiveness Review Report, which is presented to the Consortium on an annual basis.

·       Minute No. 11 – Following the previous meeting, the Head of the Regional Internal Audit Service confirmed that the amended Audit Committee Terms of Reference had been sent to Members electronically. 

The Service Director, Finance & Improvement Services introduced the report of the Director of Finance and Digital Services, in respect of the audit assignments completed between 25^th May 2019 and 1^st July 2019.

Members were asked to consider the following audit assignments:

·       Corporate and Frontline Services – Pensions 2018/19;

·       Education and Inclusion Services – Thematic Reviews in Comprehensive Schools 2018/19; and

·       Prosperity, Development and Frontline Services – Management of Fuel – Parks 2019/20.

In respect of the Audit report for Pensions, a Member enquired around the sample of 8 ill-health calculations and whether 2 inaccurate calculations represented a high error rate. The Head of the Regional Internal Audit Service advised Members that the sample was selected to target the most complex calculations so there was a greater likelihood of errors being identified.

Discussions ensued around the internal audit report for Thematic Reviews in Comprehensive Schools 2018/19, with Members agreeing on the importance of effective financial and safeguarding training for schools. Members were pleased to learn that Internal Audit had worked with the Director, Education and Inclusion Services to produce a self-evaluation toolkit, with the aim of roll out to all Comprehensive Schools in September 2019. The toolkit would be similar to that used by Primary Schools and would allow the schools to evaluate themselves against each key area of finance. The toolkit would also include a list of key contacts and guidance notes to help support schools in meeting / maintaining the required standards of internal control.

Following discussion, it was RESOLVED:

To receive and acknowledge the information contained within the report.

The Service Director, Finance & Improvement Services introduced the report of the Director of Finance and Digital Services, in respect of the audit assignments completed between 25^th May 2019 and 1^st July 2019.

Members were asked to consider the following audit assignments:

·       Corporate and Frontline Services – Pensions 2018/19

·       Education and Inclusion Services – Thematic Reviews in Comprehensive Schools 2018/19

·       Prosperity, Development and Frontline Services – Management of Fuel – Parks 2019/20

In respect of the Audit report for Pensions, one Member raised concerns about the sample of 8 ill-health calculations, commenting that the identification of 2 inaccurate calculations was a cause for concern. The Group Audit Manager assured the Member that in order to identify any discrepancies, each of the 8 cases were complex and therefore, the number of inaccurate calculations was considered acceptable.

Discussions ensued around the internal audit report for Thematic Reviews in Comprehensive Schools 2018/19, with Members agreeing on the importance of effective financial and safeguarding training for the schools. Members were pleased to learn that Internal Audit had worked with the Director, Education and Inclusion Services to produce a toolkit, with the aim of roll out to all Comprehensive Schools in September 2019. The toolkit would be similar to that used by Primary Schools and would allow the schools to evaluate themselves against each key area of finance. The toolkit would also include a list of key contacts and guidance notes, to help direct any schools, which are not meeting the standards.

Following discussion, it was RESOLVED:

a)    To receive and acknowledge the information contained within the report.

The Group Audit Manager presented the Internal Audit Performance for 2019/20. 

It was reported that the Internal Audit Plan currently includes 69 individual audit assignments and, as at the 1^st July 2019, 6% of planned audit work had been completed to report stage. Due to a change in Audit Committee meeting dates, the Group Audit Manager was able to update Members with a position statement as at 15^th July 2019 and was pleased to report that 17% of the plan had been completed, in comparison to 13% at the same time last year.

Following consideration of the report, it was RESOLVED to approve the information provided.

Mr R. Harries of the Wales Audit Office provided the Committee with an update on the positive progress of the audit to date and advised that the final position on the audit of the 2018/19 financial statements would be presented to the Council meeting on 31^st July 2019.

Members were pleased to learn that although the deadlines were challenging, to date, the accounts were of good quality and that no significant issues had been identified. Members took the opportunity to thank the officers for their continuous hard work and it was RESOLVED to acknowledge the update.