Agenda and minutes

The Chairwelcomed allparties tothe meeting.The Committeenoted theemergency evacuationprocedure forthe Council Chamberif required.

Apologies received from Councillor Dyer with Councillor Stafford-Townsend attending as substitute.

To note any declarations of interest from the Councillors.  They are asked to indicate the relevant agenda item, the nature of the interest and in particular whether it is a disclosable pecuniary interest.

Any declarations of interest made at the meeting which is not on the register of interests should be notified to the Monitoring Officer for inclusion.

There were none.

To agree the minutes of the previous meeting as a correct record.

RESOLVED – that the minutes of 30 January 2023 be approved as a correct record.

All actions completed.

Up to 30 minutes is allowed for this item

Any member of the public or Councillor may participate in Public Forum.  The detailed arrangements for so doing are set out in the Public Information Sheet at the back of this agenda.  Public Forum items should be emailed to democratic.services@bristol.gov.uk and please note that the following deadlines will apply in relation to this meeting:-

Questions - Written questions must be received 3 clear working days prior to the meeting.  For this meeting, this means that your question(s) must be received in this office at the latest by 5 pm on 28 February 2023.

Petitions and Statements - Petitions and statements must be received on the working day prior to the meeting.  For this meeting this means that your submission must be received in this office at the latest by 12.00 noon on 3 March 2023.

There was none.

To note the work programme.

This was noted.

Beth Bowers - Grant Thornton, summarised the report for the benefit of the Committee and the following points arose from discussion:-

1.      A local elector had objected to the financial statements during the public inspection period. There were strict guidelines regarding the content of objections and they could be rejected if malicious. If accepted a proportionate response was permitted in order to avoid GT and BCC having undue levels of work. The nature of this objection was procurement and connections and the Monitoring Officer had separately been in communication with the objector so GT were working collaboratively with the Monitoring Officer;

2.      As the 20/21 accounts were still outstanding it was likely that these accounts would come before the Committee’s AGM in May along with the 21/22 accounts;

3.      An Appended table in the Audit Findings report highlighted detailed disclosures adjusted and reasons since the 20/21 accounts were provisionally approved. GT’s report to the Committee in May would also highlight in coloured text new matters that have come to light since the accounts were provisionally approved;

4.      The Director – Finance confirmed that the delegation to the Chair agreed at the last meeting would now be removed;

5.      GT’s May report would also cover further findings and improvements that BCC could make to their accounts;

6.      It was confirmed that as it stands and therefore unless government policy changed BCC would need to explore other avenues in order to fund the gap in finances to deliver the Council’s basic responsibilities;

7.      GT’s review of the Local Unitary Authorities working relationship with WECA and the Mayor had been shared with all Directors of Finance before it was published. There was a need to ensure the working relationships were where they needed to be. There was no fault attributed to any specific Council;

8.      The Chair reported that GT had been reappointed as BCC’s External Auditor. He also reported a CIPFA training session which members had been invited to. It had been helpful to find out what was going on in the wider audit sphere.

Resolved – That the report be noted.

The Chief Internal Auditor summarised the report for the benefit of the Committee and the following points arose from discussion:-

1.      This was an appropriate Plan and had been replicated across the Public Sector as it responded to risks in a more agile way. It was possible to deliver what was proposed but if risks changed IA would need to move quickly;

2.      IA was able to generate income by carrying out IA work for WECA. 60 days was achievable without impacting BCC work. It also sent the right message around working co-operatively;

3.      If there was urgent need to undertake audits that are not part of approved Quarter 1 priorities retrospective approval would be sought in  the May Committee.

Resolved – That the draft Internal Audit Plan for quarter 1 of 2023/24 be approved.

The Chief Internal Auditor summarised the report for the benefit of the Committee and the following points arose from discussion:-

The Chair welcomed the substantial assurance given by a 3^rd party. There were no further comments and it was:-

Resolved - That the outcomes from the independent review of whistleblowing arrangements be noted

and the actions being taken to address any issues identified be endorsed.

The Chief Internal Auditor summarised the report for the benefit of the Committee and the following points arose from discussion:-

1.      An Independent Member congratulated the Chief Internal Auditor and the IA team for the significant work they had done;

2.      The Chair added his thanks for the team for establishing a service with visible outcomes. There were no further comments and it was:-

Resolved –

1.      That the Council’s Internal Audit Service conforming to the requirements of the Public Sector Internal Audit Standards (PSIAS) and the positive outcome from the external assessment be noted;

2.      That the action being taken by the Chief Internal Auditor to implement the single recommendation from the Peer Review be endorsed.

The Head of the Executive Office summarised the report for the benefit of the Committee and the following points arose from discussion:-

1.      The methods by which recommendations were monitored and implemented depended on the Peer Review Inspection;

2.      The Chair asked that the use of jargon be avoided;

3.      Audit Committee was able to refer a matter to a Scrutiny Committee for consideration.

Resolved – That the findings of the external inspections, any improvement actions required as a consequence of the inspection findings and, where appropriate, the management response and the assurance arrangements in place that oversee the council’s response to inspection findings be noted.

The Director Finance summarised the report for the benefit of the Committee and the following points arose from discussion:-

1.      The Constitution would be reviewed as a result of the new Committee System Model and the FSOD would be reviewed as part of that process and from then reviewed every 2 years;

2.      The amended scheme provided clarity around whether a matter was an Officer Executive Decision or whether it needed to come to Cabinet;

3.      The scheme also clarified the meaning of ‘in consultation’ in relation to authorising payments.

Resolved - That the administrative changes to the Finance Scheme of Delegation as set out in this report be noted.

The nextmeeting isscheduled tobe held on 30 May 2023 at 2pm.

The meeting ended at 4pm.

CHAIR