Agenda item

The Service Director, Performance and Improvement provided the Audit Committee with the report, which set out a draft work plan for the 2020/21 Municipal Year to enable the Committee to effectively fulfil its Terms of Reference and meet the requirements of the Chartered institute of Public Finance and Accountancy (CIPFA) publication ‘Audit Committees – Practical Guidance Note for Local Authorities & Police, 2018 Edition’.

Members were referred to Appendix 1 of the report, where the draft work plan was set out for consideration. The Service Director informed Members that the work plan would be subject to ongoing review throughout the year and should appropriate areas be identified by the Committee, they would be incorporated for further attention.

The Service Director drew Members’ attention to Section C and the item entitled ‘Audit Committee – Development and Support’, which was included within the draft work plan for November’s Audit Committee meeting. Members were informed of the proposal to bring forward a number of items to further reinforce Audit Committee’s arrangements and its effectiveness. The items would include developing a Learning and Development Programme, more visibility around the Council’s Strategic Risks and the range and depth of information the Committee receives.

The Service Director explained of another proposal, which was to provide the Committee with a Strategic Risk Register update at alternate meetings, which could involve a lead officer attending the Committee to provide detail on each of the Council’s 14 risks on the Risk Register.

One Member questioned the remit of the Audit Committee in terms of Section F of the work plan, which states ‘To receive reports in relation to proposed changes to the Authority’s Contract Procedure Rules and Financial Procedure Rules and where deemed appropriate, recommend their approval to Council’. The Service Director explained that the work plan had been tailored to ensure that at the end of the year, the Audit Committee is able to form an opinion on the Council’s overall governance arrangements and internal control. In respect of Section F, the Service Director to explained that its purpose is to provide the Audit Committee with an overview of the latest procedure rules to ensure that Members are well-equipped with the requirements when considering specific reports.

One Member spoke of the damage of the Council’s infrastructure as a result of the ‘Storm Dennis’ and queried whether a review of the damage would sit within the Audit Committee’s remit. The Service Director advised that financial implications such as those related to Covid-19, would be presented to Council and the Finance and Performance Scrutiny Committee as it falls within its remit, whereas Audit Committee would focus on the effectiveness of its controls and procedures. The Service Director acknowledged the overlap between the Audit Committee and the Scrutiny function and felt it would be beneficial for the Strategic Risk Register updates to be more clear around the responsibilities of the Audit Committee as part of the Learning and Development Programme.

Members debated whether the Cardiff City Deal governance arrangements could be included within Section E of the Audit Committee’s work plan, with Members noting an overlap with the work of the City Deal Joint Scrutiny Committee.

The Audit Committee RESOLVED:

1.    To consider the report and determine whether there are other areas / themes to incorporate within the work plan to aid the effective discharge of Audit Committee’s responsibilities; and

2.    To approve the work plan for delivery during the 2020/21 Municipal Year.