Agenda and minutes

To approve the minutes of the meeting held on 20 January 2010 (AU3) and to receive for information any matters arising from them.

The Minutes of the meeting held on 20 January 2010 (AU3) were approved and signed subject to the deletion of Dr Geoff Jones’s name in the list of voting members.

11:10

Contact:                                 Ian Dyson, Assistant Head of Finance (Audit)

The report (AU5) summarises the matters arising from the most recent meeting of the Audit Working Group (AWG). 

The Committee is RECOMMENDED to

(a)                                                                                      note the report;

(b)                                                                                      approve the AWG terms of reference; and

(c)               approve the AWG work plan 2010/11.

The Committee considered a report (AU5) on the following specific matters which had been considered by the Audit Working Group (AWG):

AWG4            Review of the AWG Terms of Reference

AWG5            Annual Governance Statement Process and quarterly update of the 2009 AGS Action Plan

AWG6            Risk Management Progress Report

AWG7            Internal Audit Quarterly Report – Q3

AWG8            Progress report on issues arising from External Audit reports  

AWG9            SAP Authorisations Project Progress Report

AWG10          Proposed Work Plan.

RESOLVED: to

(a)               note the report;

(b)               approve the Audit Working Group’s terms of reference (shown at AWG4) subject to correction as follows:

·                                Line 1 – deletion of the word ‘of’;

·                                Paragraph 3, line 1 – deletion of ‘deputy’s’ and substitution of ‘deputies’;

(c)               approve the AWG Work Plan for 2010/11.

11:30

On 29 November 2006 the Committee adopted a process for preparing the report to Council in respect of the Committee’s performance on the implementation of its Work Programme, as follows:  ‘The Chairman & Deputy Chairman in consultation with the Assistant Head of Finance (Audit) to draft the report for comment by the Opposition Group Spokesman and the Chairman of the Audit Working Group and submission to the Committee.’

The Committee is invited to comment on the draft report and advise on any changes to be made prior to its submission to Council. 

The Committee is RECOMMENDED to endorse the Annual Report to Council 2009 (AU7).

The Chairman reminded members that the Committee on 29 November 2006 had adopted a process for preparing the report to Council in respect of the Committee’s performance on the implementation of its Work Programme, as follows:  ‘The Chairman & Deputy Chairman in consultation with the Assistant Head of Finance (Audit) to draft the report for comment by the Opposition Group Spokesman and the Chairman of the Audit Working Group and submission to the Committee.’

The Committee considered the draft report to Council (AU6) with a view to advising any changes to be made prior to its submission to Council. 

Members thanked the Chairman for his work and Annual report. 

RESOLVED: to endorse the Annual Report to Council 2009 (AU6) subject to:

• some textual corrections;
• updating the Audit Working Group’s terms of reference in line with Agenda item 5 above; and
• updating references to the current external auditor.

11:50

Contact:                                 Ian Dyson, Assistant Head of Finance (Audit)

The Internal Audit Services Strategy & Annual Plan 2010/11 (AU7).

 The Committee is RECOMMENDED to consider and approve the Annual Plan 2010/11.

The Committee considered the Internal Audit Services Strategy & Annual Plan 2010/11 (AU7).

The Assistant Head of Finance (Audit) introduced the Strategy & Plan and outlined the audit planning methodology and resources including the generation of income for buying in additional audit resource to support the internal audit plan for Oxfordshire.  He then responded to questions and comments including the objectives and operation of provision of chargeable services to others, the management of risk, Internal Audit’s role in relation to the use from April 2010 of SAP in all Oxfordshire Schools, and governance and partnership issues.  

Mr. Dyson was thanked for the Audit Strategy & Annual Plan and the user friendliness of the document and for Internal Audit’s revenue raising activities. 

RESOLVED: to approve the Annual Plan 2010/11.

12:20

Contact:                                                                     Tracy Luck, Head of Strategy

Report by Head of Strategy (AU8).

The report sets out to present the current scrutiny structure, how the work programme of scrutiny committees is decided and arrangements to ensure the CIPFA guidance is met.

The Committee is RECOMMENDED to consider and receive the report.

The Committee considered a report (AU8) which presented the current scrutiny structure, how the work programme of scrutiny committees was decided and the arrangements to ensure the CIPFA guidance was met.

The Head of Strategy introduced the paper, highlighting the background in the context of the  CIPFA guidance and how it was met, the current scrutiny structure and how the work programme of scrutiny committees was decided.

Members noted that CIPFA guidance recommended that the audit committee should have clear access to scrutiny committees and be aware of the work of scrutiny committees so that it could take account of those issues relevant to its areas of interest.  The Audit Committee’s role should not replicate the scrutiny model but focus on the governance / control issues.  The report outlined the ways in which this was currently being met.  In addition, the Audit Committee invited the Chairman (or Deputy Chairman) of the Strategy & Partnerships Scrutiny Committee to attend and speak on agenda items.

Ms. Luck was thanked for her report. 

RESOLVED:

(a)       to receive the report; and

(b)       in order to improve links with scrutiny in terms of the adequacy of control issues, to include in its Work Programme consideration of:

·        a consolidated Scrutiny Work Programme; and

·        scrutiny annual reporting. 

12:40

To update/review the Committee’s Work Programme (AU9).

The Committee updated and reviewed its Work Programme (AU9).

RESOLVED: to adopt the Work Programme subject to:

• the addition of the scrutiny matters shown at Agenda Item 8 above;

• 21 April 2010:

bringing forward from 30 June 2010 the Annual Audit & Inspection Plan-Audit 2009/10 (Audit Commission);

and adding:

Audit Plan 2010/11 (Audit Commission)

• bringing forward from 19 January 2011 to 17 November 2010:

Annual Audit Letter 2009/10 (Audit Commission)

• deleting from 02 March 2011:

Annual Audit & Inspection Letter 2009/10.