Agenda

To approve the minutes of the meeting held on 20 September 2023 (AG3) and to receive information arising from them.

This report presents a summary of activity against the Counter Fraud Plan for 2023/24, presented to the July 2023 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.

The Committee is RECOMMENDED to Note the summary of activity against the Counter Fraud Plan for 2023/24.

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 2023.

The Audit & Governance Committee is RECOMMENDED to note the council’s treasury management activity in the first half of 2023/24 and recommend Council to note council’s treasury management activity in the first half of 2023/24.

The report presented to the committee on 29 September 2023 summarised the purpose and activities of the Future Council Governance. 

The Committee are RECOMMENDED to note the report.

A revised Whistleblowing Policy was presented to the Audit and Governance Committee on 17 November 2021 and the Council has operated under that Policy since November 2021.  It focuses primarily on employees, councillors and contractors.  A copy of the policy is attached to the report.

The main thrust of national whistleblowing guidance and policies is on encouraging internal persons to blow the whistle on a situation in the public interest, that the public might otherwise lack the internal knowledge to raise. The policy, however, recognises that the public may sometimes also wish to raise a whistleblowing concern. The emphasis is on encouraging legitimate concerns rather than being unduly prescriptive on who can raise concerns.

The Committee are RECOMMENDED to:

1.             To note the number of incidents of Whistleblowing during the 2022-23 financial year.

2.             To note the work being undertaken on the development of a revised Whistleblowing Policy in light of the lessons learned from operation of the current Policy since November 2021.

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. Oxfordshire Fire and Rescue Services, Annual Statement of Assurance confirms that we are demonstrating due regard to the requirements included in the framework and the expectations set out in the authorities’ risk management plans. It covers activities across the Service including Fire and Rescue response, Road Safety, Emergency Planning, Trading Standards and Gypsy and Traveller Services.

The Committee is RECOMMENDED to Consider and approve the Community Safety Services, Statement of Assurance 2022/23 for publication. This document is procedural and not recommending any policy decision, strategy or project involving major change.

The Community Safety Services, Annual Report provides information to members of the public on Oxfordshire Fire and Rescues activities and performance. It demonstrates what we have done between 2022 and 2023 across our strategic priorities of protection, prevention, response and people. The Annual Report supports principles of good governance, transparency, regular reporting and public accountability. The report covers the five teams that make up Oxfordshire Fire and Rescue Service including Emergency Response, Road Safety, Emergency Planning, Trading Standards and Gypsy and Traveller Services.

The Committee is RECOMMENDED to Consider and approve the Community Safety Services, Annual Report 2022/23 for publication. This document is procedural and not recommending any policy decision, strategy or project involving major change.

The Audit Working Group (AWG) met on 8 November 2023. The group received a briefing on IT governance arrangements for new system implementation and also an update on the Counter Fraud Team’s activities.

The Committee is RECOMMENDED to note the report.

On 19 July 2023, this Committee approved the Annual Governance Statement (AGS) for the year 2022/23. 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 particular areas of focus for the yearfollowing.

This report therefore updates the Committee on the thirteen particular areas of focus identified for 2023/24.

The Committee is RECOMMENDED to receive this update on theactions from the Annual Governance Statement 2022/23 and to make any comment upon them.

Proposed changes to the terms of reference were previously presented to the Audit and Governance Committee on 13 November 2019 but did not go through the normal approval process due to the interruption in meetings at the start of the Covid-19 Pandemic. 

The proposed changes were in line with those recommended in the Chartered Institute of Public Finance and Accountancy (CIPFA) guidance on the function and operation of audit committees Audit Committees in Local Authorities and Police 2018 edition.  

The Committee are RECOMMENDED to make the changes to the terms of reference of the Audit and Governance Committee (Part 5.1A of the Constitution) as highlighted in Annex A to the report. This reflects the latest guidance from the Chartered Institute of Public Finance and Accountancy (CIPFA) - Audit Committees: Practical Guidance for Local Authorities and Police (2022).

The Committee are RECOMMENDED to note the results of the review of the effectiveness of Internal Audit.

Ernst and Young to update the Committee on:

-          2021/22 EY Draft Audit Results Report;

-          2021/22 EY Draft Pension Fund Audit Results Report

To review the Committee’s Work Programme.

Members to note the date of the next meeting will be 10 January 2024.