Agenda

To approve the minutes of the meeting held on 8 May 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 Monitoring Officer

The Audit & Governance Committee has the responsibility of approving the Council’s Annual Governance Statement (AGS) each year. 

Local authorities are required to prepare an AGS to be transparent about their compliance with good governance principles.  This includes reporting on how they have monitored and evaluated the effectiveness of their governance arrangements in the previous year and setting out any planned changes in the coming period.

RECOMMENDATION

The Audit & Governance Committee is RECOMMENDED to approve the Annual Governance Statement 2023/24, subject to the Monitoring Officer making any necessary amendments in the light of comments made by the Committee, after consultation with the Leader of the Council, the Chief Executive, and the Section 151 officer.

Report by the Executive Director of Resources & Section 151 Officer.

The Chartered Institute of Public Finance and Accountancy’s (CIPFA’s) ‘Code of Practice on Treasury Management 2021’ requires that the Council and Audit & Governance Committee receives a report on Treasury Management activities at least four times per year.  This report is the final report for the financial year 2023/24 and sets out the position at 31 March 2024.

Throughout this report performance for the 2023/24 financial year is measured against the budget agreed by Council in February 2023.

RECOMMENDATION

The Audit & Governance Committee is RECOMMENDED to note the report, and to RECOMMEND Council to note the council’s treasury management activity and outcomes in 2023/24.

Report by the Executive Director of Resources and Section 151 Officer

This report sets out the latest position on the preparation and audit of the 2023/24 Statement of Accounts including:

·                Authorisation of the draft Statement of Accounts for 2023/24 and period of public inspection.

·                An update on the external audit of the 2023/24 accounts as well as the backstop arrangements for the Statement of Accounts for 2022/23.

RECOMMENDATION

The Committee is RECOMMENDED to

(a)           Consider and approve the draft Statement of Accounts for 2023/24 at Annex 1.

(b)           Note the update on the outstanding information on the back stop arrangements for the Statement of Accounts for 2022/23.

Report by Executive Director of Resources

This report presents both the Internal Audit Charter and the Quality Assurance and Improvement Programme for 2024/25. These are subject to annual review.

RECOMMENDATION

The committee is RECOMMENDED to:

a)          Approve the Internal Audit Charter.

b)          Note the Quality Assurance and Improvement Programme.

Report by Executive Director of Resources.

This report presents a summary of activity against the Counter Fraud Plan for 2023/24, which was previously presented to the July 2023 Audit & Governance committee meeting.

The report also presents the Counter Fraud Plan for the coming year 2024/25.

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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

a)                 Note the summary of activity against the Counter Fraud Plan for 

             2023/24.

b)                 Approve the Counter Fraud Plan for 2024/25.

Report by Lorna Baxter, Director of Finance

This report sets out updates to Risk Management and an overview of the latest strategic risk register which contains the Council’s most significant risks. The strategic risk register is closely managed by the Council Management Team and reported into the Strategic Leadership Team as part of the Council’s Business Management and Monitoring Reports. These combined reports contain performance, risk and finance progress updates against the delivery of the current strategic plan priorities.

RECOMMENDATION

The Committee is RECOMMENDED to

• To note the Risk Management Update

Report of the Director of Law and Governance and Monitoring Officer

There is a need to change the approach to hearing and deciding on appeals in employment relations matters in respect of officers of the council to reflect best practice and to reduce delay in dealing with the appeals process.

As a result there will be a need to update the current Officer Employment Procedure Rules set out in Part 8.4 of the Council’s Constitution and to amend other relevant clauses in the Constitution to reflect those changes.

The Committee is RECOMMENDED to:

1.     Support the proposed changes to the appeals process in respect of employee relations matters and the resultant changes to the Council’s Constitution to reflect the changes.

2.     Delegate to the Director of Law and Governance and Monitoring Officer to draft the necessary changes to the Constitution for approval by Council.

TO RECOMMEND TO COUNCIL

1.     To approve amendments to the Officer Employment Procedure Rules in Part 8.4 of the Council’s Constitution and any consequential amendments to the Constitution.

To receive a update from Ernst & Young.

To review the Committee’s work programme.