Agenda and minutes

To approve as a correct record and sign the Minutes of the meeting held on 17 December 2014.

The Minutes (copies of which had been circulated) of the meeting held on 17 December 2014 were approved as a correct record and signed by the Chair.

Councillors and officers were invited to declare any interests they had in any of the items on the agenda for the meeting.

The following interests were declared:-

Personal Interests

Members of the public are invited to put questions to the Chair on any matters within the powers and duties of the Committee, subject to the exclusions set out in the Code of Practice.  (Questions must be submitted prior to the commencement of the meeting on the card provided.  These are available at the meeting. You can also submit via the Council’s website at www.stockport.gov.uk/publicquestions)

Members of the public were invited to put questions to the Chair on any matters within the powers and duties of the Committee, subject to the exclusions set out in the Code of Practice.

No public questions were submitted.

To consider a report of the Corporate Director for Place Management and Regeneration.

This report sets out the new accounting issues that the Council is currently considering and the preparations we are making to undertake a timely and accurate closure of the Council’s accounts for 2014/15.

The Audit Committee are invited to consider and comment on the report.

Officer Contact: Christine Buxton on Tel: 474 4124 or email: christine.buxton@stockport.gov.uk

A representative of the Corporate Director for Corporate and Support Services submitted a report (copies of which had been circulated) setting out the new accounting issues that the Council was currently considering and the preparations being made to undertake a timely and accurate closure of the Council’s accounts for 2014/15.

RESOLVED – (1) That the report be noted.

(2) That an additional meeting of the Audit Committee be scheduled for Wednesday 19 August 2015 at 6.00pm to enable the committee to consider the audited Statement of Accounts for 2014/15.

(3) That the Democratic Services Manager be requested to make provision in the 2016/17 Council Business Programme for the earlier scheduled closure of accounts.

To consider a report of the Corporate Director for Corporate and Support Services.

The report sets out the progress made by internal audit against the approved 2014/15 internal audit plan for the period 1st December 2014 to 28th February 2015.

The Audit Committee are invited to consider and comment on the report.

Officer Contact: John Pearsall Tel: 0161 474 4033 or email john.pearsall@stockport.gov.uk

A representative of the Corporate Director for Corporate and Support Services submitted a report (copies of which had been circulated) outlining the progress made by internal audit against the approved 2014/15 internal audit plan for the period 1 December 2014 to 28 February 2015.

The following comments were made/issues raised:-

·         The need to raise accountability with regard to schools balances without encouraging rash expenditure.

·         Governing Bodies may be resistant to the rational provided by schools for holding an excess surplus balance being standardised as the reasons can vary significantly.

·         Councillors noted and welcomed the proposals detailed in respect to the audit of car parking income and suggested that action should be taken to secure a contractual agreement with The Legion Group.

RESOLVED – That the report be noted.

To consider a report of the Corporate Director for Corporate and Support Services.

The report sets out the key themes from this year’s plan are that it must be flexible in aligning audit resources to those areas that require the greater level of assurance and as such the plan will be subject to regular review. Any changes will be approved by Corporate Leadership Team and the Audit Committee.

The Audit Committee are invited to consider and comment on the report.

Officer Contact: John Pearsall Tel: 474 4033 or email john.pearsall@stockport.gov.uk

A representative of the Corporate Director for Corporate and Support Services submitted a report (copies of which had been circulated) informing the Committee that the key themes from the year’s plans were that it must be flexible in aligning audit resources to those areas that required the greater level of assurance and as such the plan would be subject to regular review. Any changes would be approved by Corporate Leadership Team and the Audit Committee.

The following comments were made/issues raised:-

·         The Audit Team had significantly less total available days compared to 2013/14 but were benefiting from partnership working with Trafford and Rochdale Internal Audit services and joint working with PCT & Grant Thornton.

·         Councillors welcomed the detail in the proposed audit plan and acknowledged the benefits associated with such a plan.

·         Councillors discussed the flexible approach utilised when carrying out internal audits and asked for further information to be submitted to a future meetings concerning staff training and development.

RESOLVED – (1) That the report be noted.

(2) That the Internal Audit Plan and Audit Charter for 2015/16 be approved.

To consider a report of the Corporate Director for Corporate and Support Services.

The attached report sets out the proposed arrangements for completion of the Annual Governance Statement for 2014/15. The Statement will be prepared by the Corporate Governance Group which is chaired by the Corporate Director, Corporate and Support Services.

The Audit Committee are invited to consider and comment on the report.

Officer Contact: John Pearsall Tel:474 4033 or alternatively email: john.pearsall@stockport.gov.uk

A representative of the Corporate Director for Corporate and Support Services submitted a report (copies of which had been circulated) outlining the proposed arrangements for completion of the Annual Governance Statement for 2014/15. The Statement would be prepared by the Corporate Governance Group which was chaired by the Corporate Director, Corporate and Support Services.

It was reported that the Annual Governance Statement was an annual statutory requirement to support the Annual Statement of Accounts and that a draft statement would be submitted to the Committee at the June 2015 meeting.

RESOLVED – That the report be noted.

To consider a report of the Corporate Director for Corporate and Support Services.

The report provides an update on progress against each of the actions identified within the current Annual Governance Statement.

The Audit Committee are invited to consider and comment on the report.

Officer Contact: John Pearsall on telephone number Tel: 0161 474 4033 or alternatively email john.pearsall@stockport.gov.uk

A representative of the Corporate Director for Corporate and Support Services submitted a report (copies of which had been circulated) providing an update on progress against each of the actions identified within the current Annual Governance Statement.

The following comments were made/issues raised:-

·         The work needed to be done to improve the transparency over the funding available for Health and Social Care Integration presented a considerable risk.

·         How the Council would manage the risks associated with Greater Manchester devolution of powers.

RESOLVED – That the report be noted.

To consider a report of the Corporate Director for Corporate and Support Services.

The report provides an update on the current status of corporate risks and the updated process used to manage these risks.

The Audit Committee are invited to consider and comment on the report.

Officer Contact: John Pearsall on Tel: 474 4033 or alternatively email:john.pearsall@stockport.gov.uk

A representative of the Corporate Director for Corporate and Support Services submitted a report (copies of which had been circulated) providing an update on the current status of corporate risks and the updated process used to manage these risks.

RESOLVED – That the report be noted.

To consider a report of the External Auditor.

The report sets out for comment the Audit Committee Update.

The Audit Committee are invited to consider and comment on the report.

Officer Contact: Sarah Howard on Tel: 0161 953 6370 or email: sarah.howard@uk.gt.com

The External Auditor submitted a report (copies of which had been circulated) setting out for comment the Audit Committee Update.

It was reported that the change in accounting for schools was due to a request for clarification as it was being interpreted differently by different authorities.

RESOLVED – That the report of the External Auditor be noted.

To consider a report of the External Auditor.

The report sets out for comment the Audit Plan for the year ended 31 March 2015.

The Audit Committee are invited to consider and comment on the report.

Officer Contact: Sarah Howard on Tel: 0161 953 6370 or email: sarah.howard@uk.gt.com

The External Auditor submitted a report (copies of which had been circulated) setting out for comment the Audit Plan for the year ended 31 March 2015.

The following comments were made/issues raised:-

·         There were no risks identified that were specific to Stockport.

·         The ways in which significant and non-routine transactions were identified.

·         An update on the findings of interim work would be provided at the next scheduled meeting.

RESOLVED – That the report of the External Auditor be noted.

To consider a report of the External Auditor.

The report presents for comment the Certification Report 2013/2014.

The Audit Committee are invited to consider and comment on the report.

Officer Contact: Sarah Howard on Tel: 0161 953 6370 or email: sarah.howard@stcokport.gov.uk

The External Auditor submitted a report (copies of which had been circulated) presenting for the comment the Certification Report 2013/14.

RESOLVED – That the report of the External Auditor be noted.