To approve the Minutes of the Meeting held on 10 December 2014 (Minute Nos. 396 - 404) as a correct record.

The Minutes of the Meeting held on 10 December 2014 (Minute Nos. 396 – 404) were taken as read, approved and signed by the Chairman as a correct record.

Councillors should not act or take decisions in order to gain financial or other material benefits for themselves or their spouse, civil partner or person with whom they are living with as a spouse or civil partner.  They must declare and resolve any interests and relationships.

The Chairman will ask Members if they have any interests to declare in respect of items on this agenda, under the following headings:

(a)          Disclosable Pecuniary Interests (DPI) under the Localism Act 2011.  The nature as well as the existence of any such interest must be declared.  After declaring a DPI, the Member must leave the meeting and not take part in the discussion or vote.  This applies even if there is provision for public speaking.

(b)          Disclosable Non Pecuniary (DNPI) under the Code of Conduct adopted by the Council in May 2012.  The nature as well as the existence of any such interest must be declared.  After declaring a DNPI interest, the Member may stay, speak and vote on the matter.

Advice to Members:  If any Councillor has any doubt about the existence or nature of any DPI or DNPI which he/she may have in any item on this agenda, he/she should seek advice from the Director of Corporate Services as Monitoring Officer, the Head of Legal or from other Solicitors in Legal Services as early as possible, and in advance of the Meeting.

No interests were declared.

The Internal Audit Manager introduced the report which sought Members’ approval of the Internal Audit Operational Plan for 2015/16.

Resolved:

(1)    That the Internal Audit Operational Plan for 2015/16 be approved.

(2)    That the longer term plan up to 2018/19 be approved in principle and noted that this will be subject to annual review and refresh.

The Internal Audit Manager introduced the report which sought Members’ approval of the revised Internal Audit Charter for 2015/16.  He advised that it was good practice to have a charter for each partner, so that it could be tailor-made and enable more flexibility.

Members considered the partnership to be working well.

Resolved:

(1)       That the Internal Audit Charter 2015/16 be approved.

Mr Trevor Greenlee (Manager, Grant Thornton) introduced the Certification Report 2013/14 which summarised the outcomes following the requirement to certify certain claims and returns by Swale Borough Council (SBC).  He explained that in 2013/14 there was only one claim which required auditor certification at SBC and this was for the Council’s claim for Housing Benefit Subsidy, based on total expenditure of £55.8million.

The Assistant Revenues and Benefits Manager gave an overview of the audit that had taken place from July to December 2014.  She explained that procedures had been looked into, and further training had been provided.  The Assistant Revenues and Benefits Manager explained that work was now being done at a slower pace, retaining still above average targets, and more checking was taking place.  She further explained that if there was a specific area where errors were being made, this would be checked further; there would not be a percentage sample taken, but more focus instead on the areas where mistakes were made.

Members made the following comments:  the Revenues and Benefits Department did an exceptional job; pleased with the steps that were being taken; and confident that the issues would be addressed.

In response to a question, Mr Greenlee advised that there were no financial implications from the errors made.

The Director of Corporate Services explained that specific claims were being targeted for improvement, and there had been early intervention with external audit which had been beneficial.  He was assured with the measures that had been put in place for moving forward.

The Head of Finance was confident that the procedures were now in place to move forward.

Resolved:

(1)       That the Certification Report 2013/14 be noted.

Mr Iain Murray (Grant Thornton) introduced the Audit Plan 2014/15.

Resolved:

(1)       That the Audit Plan 2014/15 be noted.

Mr Greenlee introduced the report which set out progress in delivering the external auditors’ responsibilities as SBC’s external auditor.

Resolved:

(1)       That the Audit Committee update be noted.

Members referred to the Audit Committee Work Programme.

Resolved:

(1)       That the report be noted.