minutes

The Minutes of the Meeting held on 11 December 2013 (Minute Nos. 475 - 480) were taken as read, approved and signed by the Chairman as a correct record.

declarations of interest

No interests were declared.

part a report for recommendation to cabinet

strategic risk register update

The Head of Audit Partnership introduced the revised Strategic Risk Register which would be submitted to a meeting of Cabinet for adoption.

A Member referred to Risk Scenario Two and requested an amendment to the wording under Current Controls/Mitigations in place to read: "keep abreast and pursue new funding opportunities…". This was agreed by the Committee.

part b minutes for information

internal audit operational plan 2014/15

The Internal Audit Manager introduced the report which sought Members' approval of the Internal Audit Operational Plan for 2014/15.

internal audit - external quality assessment of conformance with the public sector internal audit standards

The Head of Audit Partnership introduced the report which set out the results of the External Quality Assessment of conformance by Internal Audit to the Public Sector Internal Audit Standards, and provided responses from the Head of Audit Partnership to the recommendations made by the assessors.

The Head of Audit Partnership considered that the outcome of the assessment was very pleasing, particularly as it was the first External Quality Assessment by the Institute of Internal Auditors of any local authority internal audit service in the country. He considered that the assessment demonstrated the progress made since the introduction of the Mid Kent Audit Partnership, and provided assurance to the Committee on the professional standards of internal auditing.

The Corporate Services Director welcomed the report, which reflected the success of the partnership and considered that it had been a very positive experience.

The Committee congratulated the Internal Audit team on their hard work.

internal audit - external audit protocol

The Head of Audit Partnership introduced the report which presented a protocol setting out the key principles and procedures underpinning the working relationship between Mid Kent Audit and the Council's external auditors, Grant Thornton.

certification report 2012/13

Mr Trevor Greenlee (Grant Thornton) introduced the Certification Report 2012/13. In response to a question from a Member, he confirmed that the errors in housing and council tax subsidy claim were minor and he did not find anything of concern.

audit plan 2013/14

Mr Andy Mack (Grant Thornton) introduced the Audit Plan 2013/14 and explained that the results of the Value for Money audit work would be reported in the Annual Audit Letter in September 2014.

audit committee update

Mr Trevor Greenlee (Grant Thornton) introduced the report, which set out the proposed approach to the audit of the Council's 2013/14 financial statements. He referred to the Audit Commission's research set out on page seven of the report, and offered to provide published copies of the national reports to Members.

In response to a question, Mr Greenlee advised that the challenge questions were intended to be a guide for Councillors, and to provoke some ideas on discussion points, but officers were not expected to provide a formal response unless requested.

internal audit - sports development investigation and outcome

The Head of Audit Partnership introduced this report which provided an update to the Committee in relation to a fraud that was previously reported in 2013.

The Head of Finance advised that paragraph 2.15 was erroneously written, as it suggested that the financial processes referred to were not in place prior to the investigation, which was incorrect.

The Committee agreed that amended wording for paragraph 2.15 should be provided and it was agreed that the Head of Finance will clarify the control processes around payment of creditors with Members.

In response to a question from a Member, the Head of Audit Partnership outlined the purpose of the proposed fraud protocol, explaining that it would provide clarification on the role of Internal Audit in any potential fraud related events.

record of thanks

The Audit Committee extended their thanks and best wishes to the Head of Audit Partnership in his retirement.