Agenda

To approve the minutes of the meeting held on 18 September 2024                      (AG3) and to receive information arising from them.

Members of the public who wish to speak at this meeting can attend the meeting in person or ‘virtually’ through an online connection. 

To facilitate ‘hybrid’ meetings we are asking that requests to speak or present a petition are submitted by no later than 9am four working days before the meeting. Requests to speak should be sent to committeesdemocraticservices@oxfordshire.gov.uk

If you are speaking ‘virtually’, you may submit a written statement of your presentation to ensure that your views are taken into account. A written copy of your statement can be provided no later than 9am 2 working days before the meeting. Written submissions should be no longer than 1 A4 sheet.

Report by the Executive  Director of Resources and Section 151 Officer

The Chartered Institute of Public Finance and Accountancy’s (CIPFA’s) ‘Code of Practice on Treasury Management 2021’ requires that committee to which some treasury management responsibilities are delegated, will receive regular monitoring reports on treasury management activities and risks.

This report sets out the position at 30 September 2024. Throughout this report, the performance for the first half of the year (1 April to 30 September 2024) is measured against the budget agreed by Council in February 2024.

RECOMMENDATION

The Committee is recommended to note the council’s treasury management activity in the first half of 2024/25 and recommend Council to note the council’s treasury management activity in the first half of 2024/25.

To receive verbal update from Ernest and Young.

RECOMMENDATION

The Committee is recommended to note the reports.

Report by the Executive  Director of Resources and Section 151 Officer

The unaudited Statement of Accounts 2022/23 was published on the Council’s website on 23 January 2024 for public inspection. The Statement of Accounts 2022/23 were considered by committee of the Council and, following that consideration, to be approved by resolution of that committee. This report presents the accounts to the Audit & Governance Committee for consideration and approval, with the disclaimed opinion report from Ernst & Young LLP’s.

RECOMMENDATIONS

The  Committee is recommended to:

a) Consider and approve the Statement of Accounts 2022/23 at Annex 1;

b) Note the Summary Accounts 2022/23 at Annex 2;

c) Agree that no changes are required to the Annual Governance  

    Statement 2022/23, previously approved by the Committee on 29  

    November 2023;

d) Consider and approve the Letter of Representations 2022/23 for the

    Oxfordshire County Council accounts at Annex 3;

e) Consider and approve the Letter of Representations 2022/23 for the

    Oxfordshire Pension Fund accounts at Annex 4;

f)  Agree that the Executive Director of Resources and Section 151 Officer,  

    in consultation with the Chairman of the Committee (or Deputy  

   Chairman in his absence), can make any further changes to the   

   Statement of Accounts 2022/23 and/or letters of representation that may  

   arise during completion of the audit.

g) Consider and approve the Statement of Accounts 2023/24 at Annex 4;

h) Note the Summary Accounts 2023/24 at Annex 5;

i) Agree that the Executive Director of Resources and Section 151 Officer,

  in consultation with the Chairman of the Committee (or Deputy Chairman  

  in his absence), can make any further changes to the Statement of  

 Accounts 2023/24 and/or letters of representation that may arise during   

 completion of the audit.

Report by the Director of Law and Governance and Monitoring Officer

Local authorities are required to prepare an AGS to be transparent about their compliance with good governance principles and to give an opinion on the effectiveness of those arrangements. As part of the process, authorities are expected to highlight areas of focus for the year following. This report therefore updates the Committee on the seven specific areas of focus identified for 2024/25.

RECOMMENDATIONS

The Committee is recommended to receive this update on the actions from the Annual Governance Statement 2023/24 and to make any comment upon them.

Report by the Director of Law and Governance and Monitoring Officer

A new Whistleblowing Policy was presented to the Audit and Governance Committee on 13 March 2024. The new policy provides greater clarity around the six categories set out in the Employment Rights Act 1996 that make a complaint a qualifying disclosure under the Public Interest Disclosure Act 1998.

RECOMMENDATIONS

The Committee is recommended to:

a)    To note the number of incidents of Whistleblowing during the 2023-24 financial year.

b)    To note that training on Whistleblowing is currently being rolled out within the organisation.

Report by the Executive Director of Resources and Section 151 Officer

The report presents a summary of activity against the Counter Fraud Plan for 2024/25, presented to the July 2024 Audit & Governance committee meeting. 

The Counter Fraud plan supports the Council’s Anti-Fraud and Corruption Strategy by ensuring that the Council has proportionate and effective resources and controls in place to prevent and detect fraud as well as investigate those matters that do arise.

RECOMMENDATION

The Committee is recommended to note the summary of activity against the Counter Fraud Plan for 2024/25.

Report by the Executive Director of Resources and Section 151 Officer

It is a requirement under the Constitution that Financial Procedure Rules and Financial Regulations are subject to approval by Council, therefore this is being reported to Audit and Governance Committee, before a report is submitted to Council on 10 December 2024 for approval.

RECOMMENDATION

The Committee is recommended to endorse the amendments to the Financial Procedure Rules and Financial Regulations including those made in April 2020 that were not subject to approval; and, to submit to Council for approval at the meeting on 10 December 2024.

Report by Chief Fire Officer and Director of Community Safety

The Fire and Rescue National Framework for England 2018 sets out a requirement for all fire and rescue authorities to provide annual assurance on financial, governance and operational matters through publishing an Annual Statement of Assurance.

 RECOMMENDATION

The Committee is recommended to consider and approve the Oxfordshire Fire and Rescue Service Statement of Assurance 2023/24 for publication. This document is procedural and not recommending any policy decision, strategy or project involving major change.

Report by Chief Fire Officer and Director of Community Safety

The Community Safety Services, Annual Report provides information to members of the public on Oxfordshire Fire and Rescues activities and performance. The report covers the four teams that make up Oxfordshire Fire and Rescue Service including Emergency Response, Road Safety, Emergency Planning and Trading Standards.

RECOMMENDATION

The Committee is recommended to consider and approve the Community Safety Services, Annual Report 2023/24 for publication. This document is procedural and not recommending any policy decision, strategy or project involving major change.

Report by Executive Director of Resources and Section 151 Officer

The Audit Working Group (AWG) met on 8 October 2024. The group received an update on the implementation of management actions arising from the audits of Legal Case Management and Supported Transport.

RECOMMENDATION

The Committee is recommended to note the report.

The Committee to note and comment on the work programme