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A
Hi
good
morning
and
welcome
to
today's
corporate
governance
and
audit
committee,
we
are
on
public
webcast,
so
welcome
to
anyone
who's
watching
either
live
or
later,
hopefully,
you'll
find
this
interesting.
We've
got
a,
I
guess,
a
quite
in-depth
technical
agenda
today,
so
I
think
we'll
crack
on.
If
that's
okay
with
members,
if
you
want
to
speak,
remember
to
use
your
online
protocol
so
put
your
hand
up
and
I'll
try
and
spot
you
keep
your
microphones
off
unless
you're
speaking
and
hopefully
we'll
get
through
in
a
normal
fashion.
B
Agenda
item
one
chair:
there
were
no
appeals
against
the
refusal
inspection
of
documents
under
agenda
item
two.
There
are
no
items
which
require
the
exclusion
of
the
press
or
public
under
item
three,
I'm
not
aware
of
any
late
items
of
business
under
item
four.
Could
I
ask
members
to
declare
any
disposable,
peculiar
interests.
B
I
see
no
interests
agenda
item
five
apologists
for
absence.
I've
got
no
apologies
for
absence.
I
can
see
everybody's
here
apart
from
council
taylor.
B
A
Thank
you,
john
okay.
Minutes
of
the
previous
meeting.
Let's
start
with
points
of
accuracy,
has
anyone
got
any
points
of
equity
to
ace
councillor
john
illingworth.
C
C
Well,
it
was,
it
was
to
to
well
it's
just
it's
not.
You
never
did
accuracy
yet.
A
No,
so
kate
can
you
start
with
matters
arising
and
then,
if
counseling
or
if
I
want
to
say
something
after
that
I'll.
Let
him.
D
Certainly
so
minute
35
the
planning
report.
At
page
nine
of
your
pacs,
there
has
been
an
exchange
of
correspondence
between
councillor
scopes
as
chair
and
the
chief
planning
officers.
D
As
a
result
of
this,
we
anticipate
that
there
will
be
a
draft
enforcement
protocol
produced
by
the
end
of
this
calendar
year
and
that
work
is
underway
to
review
the
public
speaking
protocol
alongside
the
the
rest
of
the
service
reviews
going
along
in
in
the
planning
team
and
internal
audit
are
undertaking
a
review
of
those
planning
cases
which
were
identified
by
the
committee
item
36,
the
employment
report,
page
10
of
the
pacs,
the
pulse
service
surveys
that
members
requested
further
detail
on
it
was
identified
that
actually
the
scrutiny
board
strategy
and
resources
were
receiving
a
paper
in
that
regard
and
an
email
was
circulated
to
members
to
to
point
them
in
the
direction
of
that
meeting
on
the
16th
of
november
in
respect
of
gifts
and
hospitality.
D
I've
had
it
confirmed
today
that
there
are
now
only
two
outstanding
members
of
staff
who
haven't
completed
the
the
register
or
made
their
declaration,
and
that's
because
they're
absent
at
the
moment.
One
on
sick
leave
and
one
on
maternity,
so
those
will
be
picked
up
as
soon
as
they
come
back
item
37.
The
report
in
relation
to
access
the
cabinet
office
email
was
circulated
on
the
28th
of
september
and
there
will
be
a
further
update
on
the
access
report
to
come
to
december's
meeting
item
38.
D
The
internal
audit
update
the
reactive
anti-fraud
information
was
circulated
on
the
7th
of
october
as
members
requested.
So
that's
all
I've
got
on
in
terms
of
mata's
of
rising
chair.
A
C
Yes,
absolutely
yes,
sir.
It's
just
just
on
the
item
35,
which
is
a
matter
of
the
exercises
me
greatly
just
inquiring.
What
the
procedure
will
be
should
should
I
be
putting
together
examples
of
things
which
I
think
have
not
worked
very
well
or
do
I
wait
to
be
interviewed
by
audit
or
what
is
the
actual
protocol
for.
A
C
Well,
all
there's
really
three
limbs
to
this:
aren't
there
the
internal
enforcement
there's
the
question
of
the
speaking
protocol
and
there's
also
the
issue
that
I
was
concerned
about,
that
there
are
long-standing
strategic
issues
in
kirksville
which
are
well
known
to
everybody
involved
which
have
not
been
brought
out
in
planning
cases
and
that
that
was
obviously
causing
me
great
worry
and
concern.
A
Yep,
so
in
terms
of
the
the
kirk
still
examples,
I'm
sure
that
louise
is
head
of
audit
will
contact
you
during
her
review
of
those
cases
which
will
form
part
of
a
wider
systems
review.
A
So,
whilst
those
are
specific
examples,
obviously,
as
a
committee,
we
want
to
look
city-wide
to
make
sure
that
there
isn't
any
systematic
issue
and
if
there
is
what
we
should
do
and
I'm
sure
louise
will
talk
to
you
offline
on
that
in
terms
of
the
internal
protocol
to
to
enforce
planning
breaches
which
are
on
needs
at
council
land.
A
I
think
I
think
we
need
to
see
what
is
recommended
and
think
through
those
very
carefully
when
when
they
come,
I
can
see
louise
wants
to
come
in
so
I'll
bring
her
in
as
well.
If
that's
okay.
E
Thank
you,
yes,
just
to
give
you
all
a
bit
of
an
update
as
to
where
we
are
with
our
review.
We've
actually
gathered
most
of
the
evidence,
and
we
are
now
to
a
point
where
we
are
going
to
be
contacting
officers
to
ensure
accuracy
of
that
information.
E
No,
no
not
at
all.
Obviously
there
has
to
be
a
period
of
time
where
we
collect
the
evidence
and
assess
it
ourselves.
We've
we've
gone
through
that
process.
We
are
now
in
the
process
of
contacting
the
council
planning
officers
to
verify
our
interpretation
and
then
we'll
be
coming
back
to
you.
Okay,
lovely!
Thank
you
again.
A
A
We've
got
to
keep
on
it.
It's
clearly
something
the
committee's
spent
some
time.
Thinking
about,
I
can't
see
any
other
hands.
I
think
louise
has
put
her
hand
up
again,
but
I
think
that's
probably
not
intentional.
That's
good!
Okay.
So,
with
that
we'll
move
on
to
item
agenda
item
8,
which
is
a
internal
audit,.
E
So
this
is
the
internal
audit
annual
reporting
opinion.
Previously
I've
brought
the
update
report,
so
this
is
my
first
one
for
leads
for
you
today.
So
today's
report
is
multifunctional
in
the
fact
that
it
actually
allows
this
committee
to
review
the
adequacy
of
the
council's
internal
control
arrangements
and
to
consider
the
annual
internal
audit
report.
E
So
I'm
very
pleased
that
the
first
part
of
the
report
focuses
on
the
annual
audit
opinion
and
yet
again
it
remains
satisfactory,
which
is
fantastic.
It
shows
how
strong
the
council's
control
environment
is
and
as
head
of
internal
audit,
you
know
it's
a
big
tick
from
me.
A
large
chunk
of
the
report.
That's
around
pages
22
32,
actually
gives
a
lot
of
detail.
E
It
details
the
totality
of
the
work,
completed
the
outcomes
and
when
it
was
reported
to
the
committee
so
because
we've
discussed
this
in
previous
audit
committee,
it's
not
actually
proposing
to
to
give
that
in
any
detail
in
today's
report.
E
E
The
latter
part
of
the
report
covers
all
the
feedback
we
have
received
in
the
period
members
will
have
previously
seen
the
csq
feedback
within
the
update
report.
But
in
this
report
we've
actually
got
feedback
from
clt
and
it
pleases
me
greatly
that
all
clt
value
internal
audit
and
fully
support
the
work
we
do
so
before.
E
I
finish
I'd
like
to
take
this
opportunity
to
thank
members
for
their
continued
support
and
constructive
challenge
through
this
committee
and
hearing
the
chair's
annual
report
to
full
council
recently
clearly
demonstrates
this
and
lastly,
I'd
like
to
thank
the
audit
team.
They
showed
complete
professionalism
and
dedication
through
what
has
been
particularly
a
difficult
time.
E
A
Thank
you,
louise.
Does
anyone
have
questions
on
this.
A
Report,
councillor
truswell
and
then
I'll
bring
in
councillor
herron
yep.
F
Yes,
thanks
chair,
I
think,
I'm
I
think
I'm
unmuted
just
four
quick
questions,
paragraph
3.5.7
on
page
whatever
it
is
it
relates
to
waivers.
Could
louise
give
us
some
insight
into
where
waivers
have
been
applied,
because
I
think
it's
always
difficult
as
members
to
get
our
heads
around
actually
what
what
is
legit?
Well,
sorry,
I
not
use
the
word
legitimate
what
is
acceptable
and
what
isn't
in
terms
of
3.5.18,
I
think
it
is.
F
F
3.5.30
there's
reference
to
three
right
to
buy
applications
being
stopped,
and
I
wonder
if
we
could
get
any
insight
into
that
and
also
in
table
one.
There
are
about
five
aspects
where
the
control
environment
was
regarded
as
limited,
and
I
think
in
the
past,
we've
always
had
a
sort
of
exception
report,
where
the
report
from
annual
from
audit
has
indicated
what
the
issues
were
with
each
of
those,
and
I
think
there's
only
one
of
those
five
actually
referred
to
in
the
in
the
narrative.
A
E
B
Yeah
yeah,
of
course,
yeah
so
so
yeah.
This
was
the
second
time
that
we'd
looked
at
the
waiver
process.
So
we'd
followed
this
one
up
following
a
previous
report
where
we'd
given
a
limited
opinion
in
one
of
the
objectives
in
answer
to
your
question,
specifically
councillor
trustwell,
I
mean
waivers,
can
can
come
in
for
a
multitude
of
reasons.
B
Really,
I
think
the
important
point
to
note
here
is
that
I
think
one
of
the
particular
concerns
that
we've
had
in
the
past
is
that
waivers
were
being
used
in
circumstances
where
simply
enough
time
hadn't
been
allowed
for
in
the
procurement
process
to
go
through
that
competitive
exercise.
So
one
thing
we've
been
able
to
look
back
on
here,
particularly
in
light
of
that
is
to
see
that
that
is,
it's
kept
to
a
real
minimum,
really
in
terms
of
the
justification
for
the
being
a
waiver,
that's
actually
in
place.
B
So
aside
from
that,
it
can
be
several
reasons
around
the
simply
not
really
being
the
required
competition
in
that
marketplace,
but
certainly
in
the
sample
that
we
looked
at
within
the
audit
it
was.
It
was
a
satisfactory
justification
that
it's
clearly
kind
of
laid
out
in
that
decision
that
that's
published.
If
that
helps.
B
If
I
mean
if
you'd
like
a
a
breakdown,
send
in
of
some
of
the
of
the
themes,
I
can
certainly
look
back
through
that
audit
and
share
that
with
you
outside
of
the
meeting
with
a
problem
at
all.
Yeah.
F
E
Thank
you
very
very
much
for
that
jonathan
and
the
second
point
was
around
the
central
government
grants.
We
are
currently
going
through
a
post-payment
assurance
process.
So
that's
on
the
business
grants
we're
also
contributing
to
the
current
self-isolation
payment
process
and
we're
looking
at
doing
some
assurance
work
around
that
we've
also
been
contributing
to
the
discretionary
business
grants,
so
we're
actually
very
active
in
a
lot
of
areas.
Obviously,
there's
been
a
lot
of
grants
paid
and
we're
doing
it
on
a
risk
basis.
E
We're
actually
using
the
data
analytics
expert
we've
got
to
help
identify
those
higher
risk
areas
and
obviously
doing
a
lot
of
the
matching
exercises
behind
behind
the
scenes.
So
basically
it's
still
an
ongoing
process.
It
we're
not
at
the
end
of
the
road
yet
and
it
seems
like
we're
going
to
get
more
grants
so
which
is
good,
but
but
equally
we
need
to
make
sure
that
they're
paid
out
in
a
controlled
and
equitable
way.
So
we
are,
it
is
still
very
much
a
work
in
progress
counsellor.
E
It's
difficult
to
identify
whether
it's
fraud
or
whether
it's
mistakes,
there's
certainly
mistakes
and-
and
some
of
it
is,
is,
dare
I
say,
there's
been
some
confusion
with
some
of
the
the
guidance
and
criterion
it's
how
it's
interpreted
by
the
general
public
when
they
apply
it.
Fraud
is
a
strong
word
on
occasion.
It's
they
may
have
been
mistaken,
that
they
thought
they
were
eligible
at
times,
but
we
are
trying
to
weedle
those
out
and
actually
understand
each
each
circumstance
individually,
where
we
think
something
untoward
might
have
happened.
E
The
right
to
buy,
I
don't
actually
have
the
details
on
the
individual
right
to
buys,
but
I
can
find
some
specific
details.
It
depends
on
the
circumstances
of
the
application,
sometimes
in
from
my
previous
experience
in
other
councils,
it
can
be
because
they
don't
actually
have
eligibility
to
live
there.
It
can
be
that
they've
actually
not
lived
there
long
enough,
for
example,
so
it
can
be
for
multiple
reasons,
but
I
can
find
out
the
details
on
those
specific
cases
and
the
last
points.
Well
could
could
you
run
through
the.
A
F
F
E
Oh,
I
see
so
so
it's
actually
the
fact
that
it's
not
being
pulled
through
in
the
themes.
I
think
the
rationale
behind
that
this
year
was
the
fact
that
we
already
previously
reported
them
in
an
update
report,
and
so
members
of
the
committee
had
actually
seen
it
previously,
but
are
more
than
happy
to
to
pass
a
separate
note
pulling
it
together
in
a
summary.
If,
if
that's
what
counselor
trustworld
would
like.
F
Yes,
thank
thanks,
chad.
I
think
that
would
be
useful,
because
obviously
we
deal
with
a
huge
amount
of
complex
information
and
hey,
I
don't
mind
accepting
that.
I
don't
always
retain
an
historical
memory
of
all
of
it
and
I
think
officers
ought
to
work
on
the
basis
that
they
tell
us
they
tell
us
again
and
then
they
keep
on
telling
us
and
then
they
might
register.
E
C
Thank
you
to
supplement
to
construction's
point.
Can
we
all
have
a
copy
of
that
reply?
Please,
at
the
limited
assurance
comments
also
supplementary.
I
too
have
been
impressed
by
the
remarkable
procurement
arrangements
in
central
government.
We
couldn't
get
away
with
that.
Could
we
3.5.7
again
on
procurement
and
waivers?
I
think
I've
asked
before.
Can
we
have
a
proportion
of
procure
procurement
that's
by
value
not
just
by
number
and
if
these
are
for
comprehensive?
I'm
sure
I
have
asked
for
this
before.
If
I've
been
given
it
I've
lost
it.
A
Thank
you,
councillor
hammond
and
council
inniworth.
C
Go
yes,
yes,
chair
two
points:
let's
have
two
separate
points.
One
is
to
reinforce
the
comments
made
about
right
to
buy
it's
an
area
where
members
quite
frequently
are
accosted
by
members
of
the
public
with
random
accusations.
I'm
sure
everybody
has
been
accountable
has
experienced
this,
and
a
lot
of
them
are
complete
rubbish.
However,
they're
not
all
rubbish
and
I've
been
left
with
a
number
of
cases
where
there's
some
suspicion
about
whether
the
person
is
actually
submitting
correct
information
on
the
housing
application,
for
this
is
the
common
story.
C
If
somebody
has
set
themselves
up
to
take
a
tenancy
with
the
express
intention,
well
secret
intention
of
submitting
a
right
to
buy
application,
they
lie
about
their
circumstances,
they
jump
to
the
top
of
the
queue
and
nobody
checks
it
properly
on.
What's
what's
going
on,
and
I'm
sure
every
member
has
encountered
complaints
of
this
nature-
and
I
certainly
have-
and
it
worries
me
that
it
we
don't
respond
to
them.
C
Second,
completely
different
point
is
about
data
analytics,
and
one
thing
which
have
been
very
keen
to
see
over
the
years
is
greater
use
of
gis
in
analyzing
our
expenditure
and
it's
I
was
going
to
ask
you
about
this.
If
there
are
any
plans
to
expand
geographic
information
systems
to
see
where
the
money
is
being
spent
to
look
for
patterns
of
spending
on
an
area
basis
and
to
look
to
see
whether
we
are
effectively
addressing
disadvantages
accurately,
as
I
would
hope,
we
would
thank
you.
E
Now,
thank
you,
councillor,
illinois,
at
the
minute,
we're
actually
going
through
a
big
transformation
within
the
council.
As
you
know,
not
only
this
service
review,
but
we're
also
looking
at
transforming
our
core
business
systems
and
I'm
actually
on
that
project,
and
so
is
jonathan
foster
and
we're
looking
at
bringing
in
more
dashboards
and
looking
at
different
ways
to
present
all
information,
not
just
financial
information,
but
any
information
that
would
be
more
useful
to
help
better
decision
making
and
it
will
be
a
longish
project
launching
a
medium
term
project.
E
It
won't
happen
overnight,
but
but
as
as
a
council
and
obviously
we're
driving
it
from
an
internal
audit
perspective.
It's
about
having
the
right
information
at
the
right
time
and
actually
having
really
good
quality
information
so
that
the
decision
makers
can
make
the
best
decision
possible
for
leads.
So
I
agree
with
councillor
rillingworth.
We
do
need
to
progress
in
that
direction.
We
are
progressing
in
that
direction,
but
it
we're
on
the
journey.
A
Thank
you.
Louise
can
I
bring
in
counsellor,
go
on
the
next.
G
Thanksgiving
just
on
that
point,
louise
are
those
dashboards
intended
to
be
publicly
available
or
for
internally,
but
for
members
as
well
or
completely
open
to
the
public.
E
I
think
the
starting
point
is
internal.
However,
like
I
said
it
is
a
work
in
progress,
and
I
do
you
know.
Obviously
there
needs
to
be
some
open
data
out
there
so
that
the
total
population
can
access
it.
Dashboards
are
just
make
it
more
accessible.
You
can
have
it
with
nice
dials.
You
can
have
it
on
a
map.
You
know
what
I
mean
it
helps
drill
down.
So,
like
I
said
it's,
the
aspiration
is,
is
there
to
to
achieve
that,
but
it
is,
it
is
definitely
a
journey,
but
yes
it.
E
I
do
see
members
having
access
to
that
going
forward,
but
it's
still
very
much
in
the
development
stages
at
the
minute.
Fantastic.
Thank
you.
Thank.
A
You
thank
you
very
much.
Louise.
I
can't
see
anyone
else
indicating
some
waves
at
me
on
the
screen,
which
I
can't
see.
So
thank
you
very
much
just
like
to
also
thank
you
for
adding
in
information
that
we
discussed
in
chairs
briefly.
So
those
areas
where
we
added
information
members
haven't
asked
questions
so
I'd
take
that
as
a
that
was
good.
So
thank
you
very
much.
A
So,
let's
move
on
to
item
agenda.
Item
number
number:
nine
approval,
the
annual
governance
statement,
as
you
know,
you've
all
seen
this
previously
but
I'll
hand
over
to
kate.
If
she
wants
it
add
any
comments.
D
D
It's
safe
to
say
that
largely
they're
either
confirming
that
we've
completed
actions
that
we
said
we
were
going
to
do
and
the
time
has
passed
or
providing
confirmation
that
the
internal
controls
that
we've
got
in
place
remain
sound
in
in
the
impact
of
covid
this
year,
all
new
and
approved
at
appendix
b
to
the
report.
There's
an
action
plan
setting
out
how
officers
actually
intend
to
achieve
the
actions
that
are
identified
within
the
ags,
and
it
is
intended
to
track
that
action
plan.
D
So
we
anticipate
being
able
to
come
back
to
committee
in
december
with
a
brief
update
to
let
you
know
whether
everything
is
on
track
or
not,
and
finally,
to
note
that
perhaps
the
the
one,
consistent
piece
of
feedback
that
that
we
did
receive
in
drafting
is
that
it's
very
very
long
and
therefore
there
is
a
plan
to
review
the
approach
that
we
take
to
the
ags
to
review
best
practice
across
course.
D
Cities
across
our
fellow
authorities
in
west
yorkshire
and
any
other
really
good
examples
that
anybody
else
points
us
to
to
try
and
come
up
with
a
much
leaner,
more
focused
ags
for
the
20
20
21
year.
So
that
will
be
next
year's
joy
for
members.
Other
than
that,
I
have
nothing
to
add.
A
F
Yes,
thank
you,
chad,
just
going
back
on
kate's
final
point,
I'm
all
in
favor
of
of
crisper
more
tightly
written
documents.
However,
I
I
think
we
run
the
risk
if
we're
not
careful
of
going
back
to
the
other
extreme
of
lots
of
general
platitudinous
and
not
particularly
helpful
statements.
I
think
we
we
still
need
to
be
to
be
very
disciplined.
I
could
ask
a
number
of
questions.
F
And
the
second
point
there
is
reference
on
almost
a
full
page
on
page
55,
I
think,
to
staff
and
staff
welfare,
and
I'm
just
conscious
that
we
are
moving
into
a
period
where
we've
been
forced
to
make
even
more
extensive
cuts
than
has
been
the
case.
We
are
shedding
an
incredible
number
of
staff
for
one
reason
or
another,
mainly
through
eli,
and
I'm
just
wondering
whether
we
are
reviewing
our
hr
processes
to
provide.
F
Undoubtedly,
the
extra
support
that's
going
to
be
needed
for
staff,
because
my
experience,
these
levels
of
staff
loss
invariably
lead
to
the
remaining
officers
having
to
shoulder
greater
burdens
and
working
under
even
greater
pressure.
I
think
it's
absolutely
crucial
that
we've
got
the
hr
support
either
directly
or
commissioned
to
help
staff
over
the
rest
of
their
working
lives.
Almost.
D
It's
a
product
of
the
fact
that
I'm
bringing
together
assurances
from
across
the
council.
That
means
I
can't
answer
your
questions
ultimately
here
and
now
in
terms
of
climate
change,
you'll
recall
that
there
was
some
discussion
in
the
september
meeting
as
to
the
committee's
approach
to
climate
change.
We
did
take
that
up
in
a
discussion
with
councillor
scopes
and
I
suspect
it's
something
that
will
pick
up
again
following
this
meeting.
D
Looking
at
how
the
committee
can
engage
to
ensure
that
we
do
have
a
a
robust
system
of
internal
control
to
make
sure
that
the
climate
climate
change
aspirations
of
the
authority
are
actively
pursued,
so
certainly
watch
this
space
and
we
will
come
back
on
that
and
in
terms
of
staff
and
staff
welfare
on
behalf
of
old
staff.
Thank
you
very
much
for
your
concern
for
those
of
us
who
who
do
remain.
It
is
a
big
change.
D
We
are
certainly
seeing,
for
example,
the
approach
to
the
appraisal.
This
year
has
been
changed
to
to
accommodate
that
stealth
staff
welfare
approach.
It
may
be
that
that's
a
question,
however,
that
is
better
picked
up
next
time
in
december,
when
we
have
the
business
continuity
report
coming
to
councillors,.
A
If
you
flag
that's
going
to
come
as
a
question
in
terms
of
business
continuity,
both
in
terms
of
the
practical
can
we
keep
it
together
as
well
as
the
are
we
keeping
our
staff
happy,
because
I
think
both
of
those
are
key
questions
around
continuity
on
the
on
the
climate,
climate,
emergency,
stuff,
you're
right,
we
did
discuss
it
before
and
we
just
to
bring
cancer
trust,
one
and
other
members
up
up
to
where
I
got
in
my
thinking
in
terms
of
how
we
do
it.
A
I
think
I
think
we
needed
I
felt
like
I
and
we,
as
a
committee,
probably
need
to
engage
with
polly
cook
who's,
the
one
of
the
key
climate
emergency
people
in
terms
of
how
we're
gonna
benchmark
in
terms
of
steps
to
get
to
2030,
because
it's
all
well
and
good,
saying
we'll
be
carbon
neutral
by
a
date
in
the
future.
But
unless
we
have
some
tangible
steps,
we
as
a
corporate
governance-
nordic
people,
it's
very
hard
to
monitor
progress
without
knowing
what
progress
we
wanted.
A
So
I
think,
there's
a
conversation
to
be
had
and
a
plan
to
be
made
by
polly
and
that
team,
which
is
what's
the
what's
the
plan
and
I
hope
they've
made
progress
otherwise,
otherwise,
that's
a
problem,
but
we
do
need
to
bring
him
to
the
committee
in
in
the
fullness
of
time,
absolutely
agree
with
that
statement.
A
Good,
thank
you
is
that
okay,
councillor
trustworth,
that's
fine
sure.
Thank
you,
yeah
good!
Thank
you.
Okay,
counselor
ghana,.
G
Thanks
chair
and
thank
you,
kate,
for
the
report
and
just
on
your
last
point
chair.
Yes,
I'm
benchmarking
against
the
other,
because
every
other
authority
in
the
country
near
enough
as
declared
of
climate
emergencies
and
probably
has
similar
20
30
aspirations
or
some
benchmarking
it'll,
be
great,
but
that's
good
plan
chair
on
councillor,
trustwell's
point
and
the
hr,
but
I
know
that
you
know
from
working
in
the
nhs
the
the
nhs
people
plan
that
was
published
earlier
in
the
year.
G
Postcovid
is
fantastic
piece
of
hr
work,
which
I'm
sure
we
can
work
with
our
nhs
colleagues
in
leads
to
to
sort
of
mirror
that
for
the
for
the
local
authority,
especially
as
we
have
lots
of
shared
posts,
so
that
might
be
a
way
a
route
to
go
down
and
paul.
I'd
recommend
giving
that
a
good
read
if
you,
if
you're
interested
and
then
just
on
the
point
page
52
on
the
covid
19
arrangements,
was
going
to
be
my
main
question.
G
I'm
sure
everyone
heard
it
full
council
there.
There
was
some
concern
and
council
blake
quite
rightly
said
discussing
it
in
the
right
place
at
the
right
time,
which
is
this
committee,
but
will
will
this
be
something
on
pretty
much
all
the
meetings
going
forward?
Just
looking
at
the
work
plan?
There's
nothing
in
there
yet
up
until
march
2020,
but
it's
planned
for
after
march
or
to
jimmy
in
some
items
before
march,
on
our
carving
19
arrangements.
D
If
it
is
certainly
the
the
approach,
the
that
we've
taken
in
discussing
all
of
the
annual
assurance
reports
that
that
come
through
to
committee,
with
offices
in
in
the
preparation
is
that
each
and
every
one
of
those
should
address
the
covered
impacts
on
that
particular
internal
control.
So,
rather
than
having
one
report
on
this
is
covered.
A
Yeah,
I
think
that's
right
and
I
think
we've
definitely
talked
about
the
approval
process
for
decision
making
in
committee
and
that's
been
partly
because
of
covid.
The
other
comment
I'd
make
is
the
the
point
about
the
2030
timeline.
It's
actually
quite
councils
across
the
country
have
actually
got
quite
inconsistent
targets
and
some
have
a
date
of
2030.
Some
don't
have
a
date
of
2030,
some
have
sort
of
mentioned
it
in
debates,
but
not
actually
put
it
into
writing,
and
so,
I
think,
there's.
A
I
think
the
benchmarking
with
other
authorities
is
going
to
be
really
difficult,
because
I
think
we've
been
quite
ambitious
and
written
stuff
down
and
said:
2013
there's
a
few
councils
have
done
that,
but,
for
example,
my
understanding
like
bradford,
they
have
this
sort
of
vague
2030
thing,
but
they
haven't
written
it
down
in
the
same
way.
That's
my
understanding,
so
apologies
if,
but
I
think,
there's
definitely
a
huge
range
of
that
good.
Okay,
I'm
gonna
bring
in
councillor
bentley
next.
If
that's
okay,.
H
Thank
you
chair,
I'm
afraid
I
was.
I
was
offline
for
a
few
minutes,
so
I'm
not
too
sure
whether
this
has
been
covered
or
not,
but
on
page
57,
the
the
piece
about
the
voice
of
the
customer-
and
this
is
something
that
we've
we've
had
in
front
of
us
at
numerous
committee
meetings
over
the
over
the
years
and
I'm
I'm
I'm
always
challenging
on
this,
and
I'm
always
disappointed
by
responses.
H
We
talk
about
the
voice
of
the
customer.
We
talk
about.
The
customer
is
at
the
heart
of
the
service
delivery
and
the
voice
of
the
customer,
whether
it
be
face-to-face
in
a
in
a
a
hub
on
the
phone
to
the
to
the
contact
center
online
via
by
the
website.
H
It
is
the
one
interface
that
our
residents
have
with
the
council
and
that
experience
should
be
more
than
good.
It
should
be
exemplary
and
it
never
is-
and
we
know,
as
elected
members,
how
many
issues
we
have
in
case
work
where
it
starts
with
that
poor
contact
or
that
poor
response
to
the
contact
and
in
the
eight
years
I've
been
a
counselor.
H
It's
never.
It's
never
been
right
and
it's
never
got
right
and
it
never
seemed
to
be
a
a
proper
road
map
to
getting
it
right-
and
I
know
it's
difficult.
Customer
service
is
difficult
so,
and
I
think
we
all
understand
that
background.
So
what
I'm
really
coming
to
is
the
key
action
on
this
is
so
weak,
it's
so
bland.
H
We
will
continue
to
monitor
arrangements,
there's
no
targets
in
there,
there's.
No.
What
good
looks
like-
and
I
think
this
is
something
either
we
or
the
relevant
scrutiny
board
if
we
want
to
push
it
to
a
scrutiny
board,
has
really
got
to
get
on
top
of
it.
It
is
the
big
weakness
in
the
council
that
produces
so
many
other
issues
knock
on
issues
further
down,
because
that
initial
contact
that
initial
ownership
isn't
right.
H
It
is
a
hobby
horse
of
mine
chair,
so
I
will
stop
now.
A
How
whether
whether
we
could
look
at
just
tweaking
it
if
I,
if,
if
I
work
with
kate
outside
this,
just
to
tweak
it
to
make
it
a
bit
more
robust,
I
think
that
might
be
helpful
if
committee
agrees,
let
me
just
bring
in
counselor,
graham,
because
I
think
she
wants
to
comment
on
this
point.
B
Thank
you
chair.
Yes,
I
think
councillor
bentley
you're
correct
in
some
points,
but
let's
face
it.
Every
large
company
that
has.
B
D
Had
similar
experiences
in
your
own
life
when
you've
been
booking
something.
B
Or
chasing
something,
so
I
think
we
just
need
to
be
careful
how
we
address
that,
and
it's
not
just
a
problem
that
the
council
will
have
and
on
that
chair,
I'd
like
to
say
that
I've
agreed
with
everything
that
counselor
trustworth
said
earlier
as
well,
so
I'm
not
being
quiet,
I'm
just
it's
already
being
said.
Okay,
thank
you.
A
Thank
you
very
much
councillor,
graham
I'm
all
for
not
saying
the
same
thing
repetitively,
which
yeah,
I
think
sometimes
we
do
is
counselors.
So
thank
you
for
that.
H
H
Yeah,
I
I
agree
entirely
with
councillor,
graham
that
all
companies
have
they
have
have
these
problems.
That
doesn't
mean
they
should
be
accepted.
I
I
worked
in
customer
service
in
and
you
can
boot
me
I
I
I
work
for
o2
in
customer
service
and
I'm
not
holding
that
up
as
an
example,
but
it's
an
example
of
the
difficulties,
but
it's
not
just
about
the
person
on
the
phone
I
mean
they
can
have
a
bad
day
or
whatever,
but
it's
it's
the
training.
It's
the
process.
It's
the
approach.
H
It's
the
underlying
system,
it's
about
ownership,
so,
yes,
you
can
get
have
a
bad
day.
Things
can
go
wrong.
I
understand
that
and
no
one
is
complaining
about
that.
No
one's,
no
one's
saying
that
the
staff
don't
work
hard,
not
committed,
but
it's
an
underlying
process,
training
and
management
under
management,
expertise
and
understanding.
What
what
this
is
about.
A
So,
just
thinking
about
how
we
take
this
forward
council
bentley,
I
think
the
the
customer
service
report
is
coming
in
february,
and
so,
if
we
as
an
action
from
this
meeting,
ask
kate
to
write
to
the
author
and
say
look,
we
are
concerned
about
a
lack
of
action
plan
for
continuous
improvement
in
this
area.
A
Maybe
concern's
not
the
right
word,
but
we'd
like
to
see
an
action
plan
and
a
and
a
target
and
what
we,
what
good
looks
like
and
where
we
want
to
get
to.
As
part
of
that
report,
would
that
would
that
be
a
way
forward
from
this
council
bentley?
That.
A
A
C
C
A
Okay,
thank
you
for
that.
Council
trust.
I
don't
think
it's
fair
to
ask
kate
to
respond
to
that
because
of
a
technical
area,
but
I
do
think,
there's
a
there's,
a
point
around
writing
that
down
and
making
sure
when
we,
when
we
get
a
report
from
from
polly
or
someone
in
that
department
that
they
address
that
issue.
Is
it
on
this
point?
Council
haven't
it's
about
the
previous
point.
C
A
F
Chair,
it
was
just
going
back
to
to
the
point
about
how
we
monitor
satisfaction,
I
mean:
could
the
the
key
action
be
a
little
bit
tighter
in
terms
of
saying
that
we'll
continue
to
set
and
monitor,
monitor
robust
targets
and
then
the
rest
of
the
rubric?
F
Conscious
that,
a
couple
of
years
ago,
the
council
made
some
savings,
I.e,
cut
staff
in
the
contact
center
and
that
immediately
and
predictably
led
to
a
diminution
in
the
in
the
satisfaction
feedback
that
we
were
receiving
and
a
lot
of
that
staffing
was
was
reintroduced.
So
I
know
that
we
do
look
at
this
consistently,
but
I
think
we
need
to
perhaps
be
a
little
bit
more
stringent
in
our
language,
about
our
intention
as
an
authority
to
to
to
set
and
monitor.
You
know
robust
targets
relating
to
satisfaction.
I
just
think
it.
A
F
No,
I
think,
I
think
we
we
will
continue
to
set
and
monitor
robust
targets
for
customer
contact
and
satisfaction
and
then
the
rest
and
will
make
him
where
necessary.
A
D
My
my
only
comments
chair
would
be
that,
of
course,
in
in
drafting
the
ags.
We
did
push
the
the
key
actions
past
officers,
I
have
to
say
it's
not
the
case
that
it
was
ever
anything
more
stringent
and
got
watered
down.
This
was
just
the
the
first
wording
that
that
went
to
officers
and
I
don't
anticipate
there
being
a
problem
with
it,
but
I
ought
to
give
them
the
courtesy
of
at
least
seeing
it
before
we
amend
it
in
the
ags.
A
Yeah
and
particularly
the
other
signatures
on
on
the
on
page
four
of
the
port
50
of
the
pack.
Clearly
you
need
to
flag
to
them,
but
I
can't
I
can't
imagine
any
of
them
having
a
objection
to
that
point.
So
I
think
we
should
just
crack
on
with
that.
A
I
can't
see
anyone
else
indicating
so
can
we
accept
the
record
subject
to
that
change.
Accept
the
recommendation
on
page
44
5.1
and
it's
okay
take
silences,
yes
good,
and
then
I
I
realized.
We
didn't
formally
approve
the
recommendations
on
the
previous
report,
which
was
louise's
report,
and
so
can
we
accept
the
recommendations
on
page
39,
6.1
and
6.2.
A
I
take
silence
as
agreement
good,
okay,
thanks
very
much
members,
so
on
to
item
10.
It's
page
127
year
packs
it's
quite
a
long
way
through.
That's
why
I'm
giving
a
page
number
because
obviously
ags
is
it's
a
is
a
large
document
and
onto
the
account.
So
I
don't
know
who
wants
to
speak
first,
it
looks
like
mary's
looking
keen.
I
Thank
you
chair.
Yes,
so
the
report
updates
members
on
progress
towards
final
audited
set
of
accounts.
It
presents
grant
thornton's
draft
isa,
260
report
and
also
the
audit
report
on
their
it
audit
work,
which
was
carried
out
earlier
in
the
year.
I
There
is
one
substantive
issue
in
terms
of
the
accounts
on
which
they
are
still
to
reach
the
conclusion,
and
that
is
in
relation
to
the
accounting
treatment
of
marian
house.
So
I'll
just
say
a
little
bit
more
about
that.
I
During
the
2018-19
year
we
renegotiated
the
terms
of
the
lease
so
that,
instead
of
paying
annual
lease
rentals,
we
paid
an
upfront
lease
premium
to
cover
the
remains
of
the
life
of
that
lease.
That
was
54
million
pounds
and
that
lease
premium
was
immediately
redistributed
to
ourselves
and
the
other
shareholder
excuse
me
on
a
50
50
basis.
I
So
the
the
point
at
issue
is
the
accounting
treatments
for
that
capital
distribution.
It's
not
the
accounting
treatment
for
the
lease
itself,
which
is
unchanged
so
the
the
question
is
whether
that
capital
distribution
should
be
recognized
fully
as
income
immediately
or
whether
it
should
be
treated
as
deferred
income
held
on
the
balance
sheet
and
recognized
gradually
during
the
life
of
the
lease.
What
we
did
in
the
2018-19
accounts
was
to
treat
that
as
deferred
income
held
on
the
balance
sheet,
that
was
a
position
that
we
discussed
with
grant
thornton
prior
to
the
2018-19
accounts.
I
However,
since
then
the
first
set
of
accounts
for
the
limited
liability
partnership
itself
have
become
available
because
it
has
a
year
end
of
30th
of
june
and
because,
as
a
limited
liability
partnership,
it
has
a
full
12
months
to
file
its
audited
accounts.
Those
accounts
weren't
available
until
june
of
this
year.
Those
accounts
do
show
that
the
the
value
of
that
capital
distribution
has
reduced
the
net
worth
of
the
limited
liability
company.
Limited
liability
partnership.
Sorry
by
that
full
54
million
pounds.
I
So
in
the
light
of
that,
what
we
are
now
intending
to
do
is
reduce
the
value
of
our
shareholding
in
the
partnership
and
accordingly
recognize
the
full
capital
distribution
as
income
and
placed
that
in
an
earmarked
reserve
to
be
used
again
over
the
life
of
the
lease.
I
The
revised
draft
accounts,
which
were
circulated
with
the
committee
papers,
show
that
as
a
20
20
income
recognition
on
the
basis
that
that
was
when
the
information
became
available
to
us,
however,
grant
thornton
are
currently
considering
whether
or
not
to
ask
us
to
treat
it
as
a
prior
period
adjustment
to
the
2018-19
accounts.
I
If
that
were
to
be
the
case
in
terms
of
other
changes
that
we've
made
since
the
draft
accounts
were
presented
to
the
committee,
we
were
advised
over
the
summer
that
the
actuaries
to
the
west
yorkshire
pension
fund
had
identified
an
error
in
their
calculation
of
the
assets
for
the
pension
fund
as
a
whole,
and
the
council
share
of
that
was
to
increase
our
pension
fund
assets
by
21.6
million
pounds.
I
There
has
also
been
another
tribunal
pension
case
over
the
summer,
which
has
universal
impact,
and
we
have
therefore
recognized
further
9.7
million
of
pension
liabilities,
as
the
estimated
cost
of
that
case.
That's
the
case
known
as
the
goodwin
case,
so
the
net
impact
of
that
of
those
two
changes
is
that
our
net
pensions
liability
is
now
reduced
by
11.9
million
pounds.
I
Turning
to
the
collection
fund,
we
have
been
able
to
reduce
the
provision
for
appeals
in
terms
of
business
rates.
The
primary
reason
for
that
was
better
information
in
terms
of
potential
appeals
on
doctor
surgeries
and
a
more
detailed
note
of
that
was
circulated
to
the
committee
last
week.
There
has
also,
however,
been
a
an
increase
in
other
appeals
provisions
which
has
partially
offset
that,
and
basically,
over
the
summer
we
have
seen
a
very
significant
increase
in
the
number
of
business
rate
appeals
being
raised
and
the
presumably
this
is.
I
This
is
as
a
result
of
the
pandemic
and
the
impact
on
on
businesses.
Financial
position
as
things
stand,
that
those
appeals
have
been
put
into
the
provision
on
the
basis
of
the
same
success
rate
as
other
other
appeals.
As
that
that
is
the
only
information
we
have
at
this
point
in
time,
but
it
may
be,
as
as
the
valuation
office
get
to
dealing
with
with
those
those
appeals
that
that
that
they
are
you,
you
would
expect
possibly
at
a
lower
success
rate
than
than
others.
But
that
remains
to
be
seen.
I
We
have
also
increased
the
bad
debt
provision
for
business
rates
in
the
collection
fund,
as
collection
rates
over
the
summer
indicate
that
there
is
likely
to
be
a
reduced
ability
to
collect
the
business
rates
owing
from
the
old
year.
So
we're
now
projecting
collection
rates
of
98.2
for
prior
year,
business
rates,
debt,
the
bad
debt
provisions
for
council
tax
and
housing,
rents
and
other
major
areas
of
income
have
been
reviewed,
and
at
the
moment
data
indicates
that
there
is
no
need
to
increase
the
bad
debt
provisions
for
any
of
those.
I
Other
areas
in
terms
of
fixed
assets.
Checking
over
the
summer
has
identified
errors
in
the
valuations
of
two
assets
included
in
the
draft
accounts,
and
the
net
result
of
that
is
to
increase
the
value
of
assets
on
the
balance
sheet
by
4.2
million
pounds.
It
has
also
been
identified
that
one
further
painting,
valued
at
2
million
pounds,
should
have
been
included
in
heritage
assets
on
the
balance
sheet,
so
that
has
also
been
added
to
the
revised
draft
accounts
that
were
circulated
in
terms
of
the
general
position
of
uncertainty
around
asset
valuations.
I
The
royal
institute
of
chartered
surveyors
declaration
on
material
uncertainty
is
still
in
place,
so
there
is
very
little
change
to
the
level
of
disclosure
in
terms
of
material
uncertainty
of
asset
values.
At
the
balance
sheet,
however,
what
we
have
done
is
added
an
additional
disclosure
in
terms
of
the
pension
fund
assets
as
the
the
pension
fund
does
hold,
not
in
significant
property
assets.
I
So
there
is
an
additional
disclosure
explaining
that
those
are
also
subject
to
material
uncertainty,
as
at
31st
of
march,
in
terms
of
recommendations
made
in
grant
thornton's
draft
isa
260,
there
is
one
high
level
recommendation
in
relation
to
the
accounts.
I
That
was
that
the
draft
accounts,
the
related
party
disclosure
in
relation
to
senior
officers,
was
produced
on
the
basis
of
the
previous
year's
register.
As
due
to
the
pandemic,
the
the
senior
officers
register
of
interest
disclosure
had
senior
officers
registered
interests,
exercise
had
been
delayed.
That
exercise
was
completed
over
the
summer
and
therefore
the
disclosure
in
relation
to
senior
officers
in
the
revised
draft
accounts
that
you've
received
is
based
on
the
up-to-date
senior
officers
register
of
interests.
I
There
were
no
additional
transactions
to
be
included,
but
one
one
entity
is
no
longer
a
related
party,
so
the
the
disclosure
is
actually
reduced
as
a
result
of
that
being
up
to
date,
as
indicated
grant
thornton
at
the
moment.
Their
audit
work
is
ongoing
and
their
intention
is
to
produce
a
revised
sorry,
a
final
iso
260
report
for
presentation
at
the
december
committee.
Given
that
and
the
unresolved
situation
as
regards
the
marion
house,
we
are
not
in
a
position
to
ask
members
to
approve
the
final
accounts
at
today's
meeting.
I
That
does
mean
if
we
are
delaying
the
approval
of
the
accounts
to
the
december
meeting,
that
we
would
need
to
take
into
account
any
events
that
happen
up
until
the
date
of
that
meeting.
So
there
is
still
a
potential
for
further
post
balance
sheet
events
to
happen,
which
may
need
further
adjustments
to
the
statements
of
accounts
other
than
those
that
I've
described.
J
Thank
you,
mary
thank
you,
chair
and,
if
I
perhaps
kick
off
and
talk
through
some
of
the
headline
messages
in
the
report
and
then
I'll,
let
perminder
come
in
in
a
moment.
So
if
members
could
turn
to
pack
page
141
of
202,
which
is
headed
up
section
1
headlines.
J
So
this
is
our
isa
260
report.
As
mayor
just
said,
it
is
a
working
draft
of
this
report
with
a
view
to
the
final
version
coming
to
the
next
meeting
of
this
committee
on
the
14th
of
december.
J
It's
our
key
report
of
the
year
that
essentially
summarizes
all
the
key
findings
in
our
audit
work,
both
in
the
accounts
and
also
the
value
for
money
conclusion.
J
So
in
terms
of
some
of
the
headline
messages,
the
first
one
there
is
around
the
impact
of
kovid
and
we've
highlighted
there.
Obviously,
that's
led
to
an
increased
level
of
work
and
focus
on
key
areas
of
estimate
and
judgment,
such
as
the
valuation
of
the
ppe
or
your
fixed
assets
and
pensions,
but
I
think
ultimately
it's
it's
really
added
quite
a
bit
of
time
to
the
audit
in
terms
of
completion
of
the
audit-
and
I
think
you
know
it's
inevitably
had
that
impact.
J
Given
that
you
know
both
our
team
and
the
council
team
both
been
working
remotely.
That's
been
a
key,
a
key
challenge
this
year.
Undoubtedly,
I
think
there
are
a
lot
of
factors
at
play.
J
You
know,
there's
been
some
issues
around
some
of
the
functionality
of
of
the
the
ledger
that
the
council
uses,
and
we
know
that
the
council's
sort
of
looking
at
that
in
the
future
and
clearly
there's
been
a
lot
of
discussions
on
both
sides
around
the
financial
position
of
the
authority,
as
things
have
moved
on
during
the
summer
and
the
early
autumn.
J
So
in
essence
we
will
be
providing.
We
can
conclude
not
just
on
marine
house,
but
there
are
other
issues
that
we're
still
working
through
and
finalizing
with
finance.
Colleagues,
at
the
moment,
providing.
I
J
Those
finalized
and
resolved
satisfactorily-
and
we
would
hope
to
sign
off
following
the
next
audit
committee
on
the
14th
of
december,
what
the
council
will
need
to
do
given
that
that
would
be
after
the
30th
of
november
in
order
to
comply
with
the
statute.
Require
requirement
is
just
to
highlight,
in
a
short
paragraph,
on
your
website
that
the
audit
remains
ongoing.
There's
still
one
or
two
issues
being
worked
through
with
the
auditors
and
that,
hopefully
you
know
we
will
be
signing
off
on
that
week
of
the
the
14th
of
december.
J
There
are
no
financial
penalties
for
the
authority
arising
from
the
audit
going
on
after
the
30th
of
november.
There's
no
naming
and
shaming,
or
anything
like
that,
and
I
guess
just
to
say
that
you
know
the
current
projections
of
gt
are
that
probably
20
to
25
percent
of
audits
may
be
missing
the
30th
of
november
date
and
they're,
typically
the
largest
or
more
complex
higher
risk
authorities.
J
You
know
the
big
urban
metropolitan
councils,
those
those
type
of
authorities,
so
you
certainly
won't
be
on
your
own
in
that,
and
hopefully
any
extension
is
quite
brief
and
that
we
conclude
that
prior
to
to
christmas,
the
next
section
is
financial
statements
at
the
bottom
half
of
page
141.
So
some.
J
As
mary
said
discussing
the
the
revised
treatment
of
that
in
terms
of
the
the
distribution
in
year
to
treat
his
income
and
then
going
to
reserves,
and
then
the
secondary
question
then
arising
from
whether
that's
true
that's
delivered
in
1920
or
whether
it
should
be
treated
as
a
prior
adjustment.
As
mary.
J
The
end
point
is
the
same:
it's
just
how
it's
it's
treated
in
terms
of
an
opening
position
other
than
the
marine
house
point,
though
none
of
the
other
adjustments
to
date
impact
on
the
usable
reserves
of
the
council.
So
that's
quite
a
key
point
to
to
make
to
to
members
there's
a
more
detailed
breakdown
of
other
sort
of
presentational
amendments
in
appendix
c.
J
We've
also
got
a
list
of
recommendations
appendix
a
in
the
action
plan,
both
in
terms
of
the
accounts
on
the
value
for
money
conclusion
and
we've
also
followed
up
recommendations
that
we
raised
in
the
prior
year
so
moving
across
to
page
142.
J
I
guess
that
sets
out
a
little
bit
more
detail
in
terms
of
some
of
the
areas
of
work
alongside
marine
house
that
we're
still
working
through
with
finance
colleagues,
including
the
going
concern
assessment.
So
on
receipt
of
that,
we'll
be
reviewing
that
in
detail
in
time
for
the
next
committee
on
the
14th
and
this
year,
there's
been
a
what's
known
as
a
hot
review,
so
our
central
technical
team
on
a
cyclical
basis.
J
They
review
some
of
our
larger
higher
profile
audits
and
leads
have
been
subject
to
that
this
year
and
as
part
of
the
grant
fountain
procedures,
and
that
hot
review
needs
to
be
formally
signed
off
and
agreed
by
our
technical
colleagues.
Before
we
can
conclude
the
audit,
the
insurance
from
the
pension
fund
auditor
of
west
georgia
pension
fund
we've
received
that
letter
at
the
back
end
of
last
week.
J
J
One
was
in
relation
to
the
council's
arrangements
to
plan
and
prepare
for
brexit,
which
we've
concluded
that
review,
and
we
were
satisfied
with
with
the
arrangements
in
place
and
then
the
second
area
was
looking
at
the
council's
financial
sustainability
and
obviously
we
raised
some
points
last
year
around
the
the
council's
level
of
reserves,
and
we
were
aware
that
the
council
was
on
a
journey
to
you
know,
build
up
those
reserves
and,
had
you
know
a
plan
in
place
to
do
that
and
then
obviously
covered
pandemic
hit
in
the
middle
middle
to
late
march,
and
you
know
in
common
with
a
number
of
other
authorities
that
had
a
real
impact
on
the
council's
financial
position.
J
J
Looking
at
the
actions
that
the
council
has
been
taking
the
decisions
that
have
been
through
smt
and
through
member
approval,
and
ultimately
you
know,
we
have
reached
a
view
where,
from
a
value
for
money
conclusion
point
of
view
in
terms
of
our
opinion,
we're
proposing.
J
What's
known
as
an
except
for
value
for
money
conclusion,
so
essentially
saying
that
the
arrange
the
council's
got
appropriate
arrangements
in
place
to
secure
its
use,
resources
and
value
for
money,
except
for
you
know
the
level
of
reserves
in
place
to
deal
with
a
significant
impact
such
as
the
kovid
pandemic.
You
know,
as
we've
said
in
on
on
page
one
four
143
just
over
the
page.
You
know
if
kovid
hadn't
hit,
you
know
the
council's
position
would
have
continued
to
be
sufficiently
stable.
J
You
know,
as
an
authority
been
able
to
deal
with
small
unforeseen
events
in
previous
years.
However,
the
covered
impact
has
been
so
significant
that
it
did
call
into
question
the
level
of
those
reserves.
J
What
I
can
tell
the
committee
this
morning
is
that
pamindr
and
I
went
to
our
national
consistency
panel
last
friday
and
the
panel
accepted
and
agreed
the
except
for
qualification.
So
that's
now
been
through
a
formal
national
review
by
our
national
panel.
J
One
of
the
key
points
I
think
I'd
just
make
on
on
value
for
money
is
that
we've
agreed
with
victoria
and
richard
that
we
will
continue
to
have
as
a
minimum
monthly
meetings
from
now
through
into
the
spring,
to
look
at
both
the
out
turn
position
in
terms
of
2021
and
also
the
setting
of
the
2122
budget,
and
if
we
identify
any
sort
of
significant
concerns
or
issues
in
either
of
those
two
points
and
any
potential
deterioration
in
the
council's
finances,
then
that
might
lead
to
us
triggering
a
more
significant
use
of
our
external
auditor
powers.
J
So
we'll
be
monitoring
that
very
closely
with
the
section
5
151
officer
and
her
senior
team
in
terms
of
statutory
duties,
just
to
confirm
that
we
receive
no
objections
or
questions
from
local
electors
in
terms
of
the
accounts
and
that,
once
we've
concluded
the
the
audit,
we
will
need
to
do
our
audit
of
the
whole
of
government
accounts.
J
And
that
means
that
our
audit
certificate
concluding
the
1920
audit
will
be
issued
once
we've
completed
the
wga
review.
So
I
think
those
are
some
of
the
key
messages
chair.
J
You
know,
as
it
stands
at
the
moment,
subject
to
satisfactory,
completing
our
outstanding
work,
there's
going
to
be
a
clean,
unqualified
audit
opinion
on
the
accounts
with
that
material
uncertainty,
around
valuation
of
fixed
assets
or
ppe
and
the
valuation
of
pension
fund
investments,
and
there
will
be
a
qualified,
except
for
value
for
money
conclusion
which
is
saying
that
the
council's
got
appropriate
arrangements
in
place,
except
for
the
level
of
reserves
to
deal
with
the
significant
impact
of
the
pandemic.
J
So
those
were
the
sort
of
key
messages,
from
my
perspective
I'll
hand
over
to
perminder,
you
might
just
want
to
talk
through
one
or
two
other
key
points
in
the
rest
of
the
document
chair.
Thank
you.
M
Thanks
gareth,
just
turning
over
on
to
the
next
page
page.
Six
of
our
report.
M
I
think
the
key
points
just
to
draw
out
here
are:
there
are
a
number
of
outstanding
items
that
we're
still
working
on
which
are,
on
the
right
hand,
side
of
the
page
which
gareth
has
already
referred
to
and
also
at
the
bottom
of
the
page,
just
to
set
out
the
materiality
that's
been
set
for
the
auditor
to
lead
city
council
over
the
page,
then
we're
into
the
significant
risks
that
we've
identified.
M
Obviously,
code
19
is
a
significant
risk
which
has
impacted
on
our
work
and,
of
course,
the
operations
of
the
authority
and
we've
obviously
worked
with
management
throughout
the
last
seven
eight
months.
Looking
at
the
actions
that
you've
been
taking,
but
also,
I
think
it's
worth
drawing
out
that
we've
liaised
with
other
audit
supplies,
regulators
and
government
departments
to
ensure
there's
a
coordinated
approach
across
any
of
the
work
that
we
undertake.
M
The
additional
work
also
relates
around
covert
19
to
the
adequacy
of
the
disclosures
in
the
financial
statements
and
given
the
changes
that
can
and
have
resulted
from
covered
19
and
as
mary
referred
to
earlier.
The
material
uncertainty
around
valuations
is
just
one
one
example
and
the
other
areas
that
we've
looked
at
around
some
of
the
management
assumptions
that
underpin
the
financial
forecast
and
whether
they
needed
to
be
revised
and
updated.
M
Those
discussions
have
remained
ongoing
and
being
quite
useful
and
that
work
obviously
will
continue
until
we
conclude
our
audit
over
the
page
onto
page
a
this
is
where
we
now
set
out.
What
are
the
two
significant
audit
risks
that
all
auditors
are
required
to
consider
the
first
ones
around
the
revenue
cycle
includes
affordable
transactions
and
at
the
pa,
planning
stage
of
our
work.
M
We
reverted
this
risk
on
the
basis
that
the
opportunity
to
manipulate
revenue
are
pretty
limited
and
also
the
culture
and
ethical
framework
within
the
authority
means
that
all
forms
of
fraud
are
seen
as
unacceptable,
and
we
felt
that
our
standard
audit
procedures
around
that
meant
that
we
didn't
need
to
and
take
an
enhanced
work.
So
we
reviewed
that
assessment
as
part
of
our
final
accounts
work
and
concluded
that
it
was
still
a
risk
that
we
could
rebut.
M
M
The
journals
are
being
processed
during
the
year
and
particularly
the
year
end,
which
we
also
then
undertake
testing
on
and
also
looking
at
things
like
accounting
estimates
and
critical
judgments
that
have
been
applied
made
by
management
and
marion
house
is
perhaps
an
example
of
one
of
those
which
we're
continuing
to
look
at
at
the
moment.
M
The
main
other
focused
areas
of
work
then
comments
on
page
9
of
our
report,
9,
10
and
11..
So
the
significant
areas
that
we
focused
on
were
the
evaluation
of
land
and
buildings.
Obviously
it's
one
of
the
biggest
items
of
value
in
in
your
balance
sheet
and
therefore
that
was
one
area
that
we
looked
at.
M
Whilst
our
work
remains
ongoing,
no
issues
have
come
up
to
date,
except
for
this,
highlighting,
as
I
think
has
been
referred
to
already
the
material
valuation
and
certainty
resulting
from
kergue
19,
and
that
relates
to
council,
house
and
investment
property
valuations,
and
I
think
it's
just
useful
to
highlight
that
that's
a
national
issue
and
it
applies
to
most
local
authorities,
so
you're,
not
in
any
way
unusual
with
having
that
included.
M
The
other
area
is
around
the
penchant
for
net
liability
again.
This
is
another
very,
very
significant
balance
in
your
accounts,
and
we've
already
referred
to
the
couple
of
amendments
that
have
been
made
relating
to
the
council's
actuary
aeon,
who
identifying
an
error,
goodwin
and
mcleod
are
two
adjustments
that
needed
to
be
incorporated.
M
Mcleod
from
last
year
is
already
built
into
the
pension
figures,
and
the
impact
of
goodwin
is
something
that
the
authorities
now
processing
in
in
the
draft
accounts
we're
still
concluding
our
work
from
the
west
yorkshire
pension
fund
and
we'll
need
to
have
their
signed
accounts.
Obviously,
before
we
can
wrap
up
our
work
in
that
regard
over
the
page,
then
we're
then
on
to
looking
at
some
of
the
key
estimates
and
provisions
for
nmdr
appeals,
no
issues
arising
from
our
work.
That
has
been
rated
green.
M
You
will
note
that
on
london,
buildings
for
council
housing
on
page
11
and
other
london
buildings
on
page
12.,
both
of
those
have
been
rated
amber
and
the
main
reason
that
we've
rated
those
is
amber
is
that
the
valuation
basis
was
undertaking
at
the
30th
of
september
rather
than
at
the
year
end
of
31st
of
march.
M
And
that
meant
that
a
lot
of
work
had
to
be
undertaken
by
both
management
to
satisfy
themselves.
That
the
valuation
that
you
had
at
the
30th
of
september
remained
appropriate.
Accurate.
As
at
the
end
of
the
year
at
31st
of
march,
and
we've
raised
a
recommendation
that
we
believe
that
you
should
obtain
your
valuation
at
the
31st
of
march.
Each
year.
Going
forward.
M
Page
13
of
our
report,
just
to
pick
up
on
a
couple
of
issues
we've
identified
in
terms
of
heritage
assets,
there
was
quite
a
big
increase
of
17.85
million.
So
when
we
started
to
look
into
this,
we
identified
that
a
number
of
assets
had
been
erroneously
excluded
and
those
had
been
added
in,
and
that
was
around
the
council's
approach,
which
you
have
a
policy
that
any
heritage
assets
over
a
million
pounds
are
valued,
but
those
below
a
million
are
not.
So.
M
This
relies
very,
very
heavily
on
that
information
being
passed
over
to
the
finance
team
and
we've
added
a
recommendation
that
your
procedure
should
be
strengthened
to
avoid
any
future
issues
of
this
nature.
M
Over
the
page
onto
page
14,
again
net
pension
liability-
I
have
already
identified.
I
think
the
issues
around
that
so
nothing
further
to
add.
The
next
page
on
page
15
is
on
going
concern.
One
of
the
areas
that
we
as
auditors
are
required
to
consider
is
management
assessment
of
going
concern,
given
the
impact
of
kobit
19.
M
That
is
a
significant
area
that
will
need
to
be
considered
as
part
of
our
work
and
given
the
issues
arising
from
the
financial
standing
of
the
authority
this
year,
that's
not
yet
been
prepared,
and
so
we're
just
waiting
for
that
to
come
through,
and
I
think
that's
linked
also
to
the
value
from
any
work
that
we
are
undertaking
and
the
fact
that
the
authority
has
withdrawn
its
application
for
the
capitalization
order
once
that
comes
through.
M
That
will
be
something
that
we
will
consider
and
that
just
for
your
information
involves
us
looking
12
months
ahead
from
the
date
of
signature,
so
basically
to
november
december
next
year,
looking
at
whether
you
have
sufficient
cash
flow
and
finances
to
continue.
M
Operations,
page
17
we're
going
to
move
on
to
that.
That's
some
of
the
matters
that
just
particularly
just
want
to
draw
out
a
couple
of
items.
One
was
around
related
parties
which
mary
has
mentioned
has
been
updated
and
we
will
consider
the
update
to
the
accounts
to
reflect
the
actual
position
for
1920.
M
bottom
half
of
the
page.
There
were
a
number
of
disclosure
admissions
to
the
financial
statements
that
we
identified,
which
are
set
out
there.
We're
currently
still
discussing
a
number
of
these
with
the
finance
team
to
see
which
are
likely
to
be
processed,
and
we
will
update
our
report
for
the
december
meeting
in
that
regard.
M
There
are
some
other
issues
that
we've
set
out
at
appendix
b2.
M
M
We
initially
had
some
problems
around
this
in
terms
of
getting
those
working
papers
as
platform
to
provide
information
to
us
wasn't
available
until
a
little
later,
and
I
think
the
other
point
to
make
here
is
that
when
we
did
receive
working
papers,
these
came
through
on
an
ongoing
ongoing
basis
and
in
certain
instances
we
couldn't
easily
reconcile
the
number
in
the
working
papers
back
to
the
council
general
ledger
system,
which
meant
that
we
had
to
then
go
back
and
ask
additional
questions
or
try
and
undertake
that
reconciliation
by
our
ourselves.
M
I
think
that
was
partly
also
down
to
the
fact
that
the
council's
fm
system
is
quite
aged.
It's
quite
old
over
30
years
old,
and
we
do
understand
that
you
are
looking
into
a
new
system
which
meant
that
our
ability
to
actually
reconcile
the
fms
system
back
to
the
ine
account
and
balance
sheet
actually
took
a
lot
longer,
given
its
functionality
was
quite
limited.
M
So
all
in
all
that
added
a
lot
more
time
to
undertake
the
work
and
complete
the
order
which,
as
you
know,
is
ongoing
marion
house.
I
think
mary's
very
usefully
explained
that
quite
well.
We're
currently
looking
at
that,
and
we
will
come
to
a
review
and
report
that
in
our
updated
report
to
the
december
audit
committee.
M
Over
the
page
onto
page
19,
again
the
annual
governance
statement,
we
had
a
look
at
and
we
fed
back.
Obviously,
the
length
has
been
reported
on
already
and
also
a
suggestion
that
you
might
be
able
to
enhance
the
reporting
of
the
actions
which
again
has
been
taken
on
board.
I
will
review
the
updated
ags
in
the
coming
couple
of
weeks.
M
Just
a
note
bottom
of
the
page,
one
of
the
procedures
we
are
required
to
undertake
is
to
complete
our
work
on
the
whole
of
government
accounts
consolidation
pack
that
work
hasn't
commenced
yet
because
it's
normally
completed.
After
all,
the
accounts
audit
work
has
been
undertaken,
which
then
means
that
the
closure
of
the
accounts.
We
won't
be
able
to
certify
that
until
that
has
been
completed
fully.
M
The
value
from
any
section
I
think,
we've
sort
of
touched
on
it
might
be
useful,
perhaps
just
to
if
you
can
perhaps
just
turn
to
page
24
of
our
pack.
I
think
the
key
thing
here
is
that
when
covid
hits,
the
impact
was
principally
on
2021
and
2122.
M
You
did
undertake
a
range
of
measures,
expenditure
controls,
stopping
recruitment,
you
know
cutting
costs
wherever
you
could
to
try
and
bring
that
budget
gap
down,
and
by
november
this
month
I
brought
that
down
to
30
and
a
half
million.
M
So
back
in
april
may,
when
you
felt
it
was
quite
a
challenge
you
had
applied
for
a
capitalization
order
by
early
november,
you
decided
that
actually,
the
gap
was
now
sufficient
that
we
could
actually
manage
that
position
ourselves
and
then
withdrew
the
capitalization
order,
so
based
on
that,
what
we
felt
was
that
you
didn't
have
sufficient
general
reserves
and
your
arrangements
were
not
sufficiently
robust
to
manage
the
position
and
hence
the
except
for
value.
M
For
money
conclusion
that
we
are
proposing,
I
think
the
other
slide
I
just
like
to
draw
your
attention
to
is
on
page
26
of
our
pack.
What
we've
done
here
on
page
25
and
26
is
just
compare
leads
with
the
other
core
cities
and
the
bottom
graph
on
page
26
highlights
that
leeds
has
one
of
the
lowest
general
fund
and
non-schools
in
our
general
fund
reserves
of
all
of
the
court
cities.
M
Moving
on
to
page
27
and
28,
we
looked
at
the
council's
arrangements
for
brexit
and
we
believe
these
to
be
appropriate
and
satisfactory.
So
no
issues
to
report
on
those
just
turning
over
then
onto
page
30
of
our
pads
to
highlight
that
we
have
no
independence
and
ethics
issues
that
we
wish
to
highlight.
M
M
As
gareth
highlighted,
we
will
be
meeting
with
victoria
richard
on
a
regular
basis,
going
forward
just
to
monitor
that
and
to
ensure
that
what
you
plan
to
undertake
is
what
actually
is
then
delivered
with
a
balanced
budget
position
for
2021
and
21.22.
M
The
next
page
that
sets
out
your
implementation
of
actions
from
the
prior
year.
What
was
around
the
valuation
as
at
the
31st
of
march,
it's
moved
to
the
30th
of
september.
So
again
that's
been
re-raised
and
the
future
level
of
usable
reserves.
We
know
victoria
has
been
increasing
these
and
they
have
actually
increased
over
the
last
year,
taking
our
on
board
our
recommendation
at
that
time,
page
34
and
35
set
out
the
ordered
adjustments.
M
M
again.
There
may
well
be
other
areas
that
arise
as
we
complete
our
work
and
any
additional
areas
will
be
reported
to
the
order
committee
and
on
the
14th
of
december,
important
to
note
on
page
36
of
our
report
that
there
are
no
unadjusted
misstatements.
So
basically,
there
are
no
adjustments.
We've
identified
that
you
have
not
processed
at
this
moment,
but
again
we
will
adjust
and
update
that
as
necessary.
M
I
think
the
final
page.
I
want
to
really
pick
up
on
is
on
page
37
on
fees.
We've
incurred
a
lot
of
additional
work,
agreeing
the
accounts
to
the
ledger.
M
You
know
most
authorities
would
only
probably
have
two
and
then
there's
additional
work
around
looking
at
ppe
balances
and,
of
course,
the
median
house
accounting
issue,
all
of
those
added
to
the
inputs
which
have
elongated
the
time
taken
to
take
the
audit
and
of
course
there
will
be
an
impact
resulting
from
code,
but
we
will
report
the
breakdown
of
additional
fees
in
each
of
those
areas
to
the
audit
committee.
When
we
have
those
numbers
available
to
us.
A
Thank
you,
I'm
sure
there'll
be
questions.
I
think
I'll
start
with
councillor
illinois
because
he
put
his
hand
up
first.
C
C
Marian
house
valuations,
as
I
understand
it,
and
tell
me
if
I'm
wrong
about
this-
that
we've
a
large
un
expected
expenditure
dude
where
we've
incurred
cost
during
the
year,
for
example,
on
things
like
sports,
centers
and
tropical
world,
with
no
income
worth
speaking
of
so
we've
just
money
pouring
out
and
nothing
coming
back
in
to
compensate
for
that
and
that
will
produce
a
effect
on
next
year's
budget,
which
potentially
catastrophic
and
needs
obviously
an
urgent
response.
C
I
was
ever
fascinated
about
the
sort
of
time
shift
of
the
median
house:
readjustment
because
it
potentially
brings
the
income
forward,
which
is
exactly
what
we
need.
I'm
not
sure
if
it's
enough
to
make
a
significant
difference,
but
I
can
see
that
adjusting
the
date
on
which
the
thing
is
becomes
available
authority
is
is
something
which
could
be
extremely
useful
and
at
the
same
time
I
also
wanted
to
to
query
the
procedure
above
evaluations.
C
I
have
assets
in
in
my
ward,
which
I'm
rather
keen
that
we
don't
sell
but
which
are
presently
on
the
sales
list
on
the
basis
of
what
I
see
is
an
unrealistic
valuation.
Now,
what's
the
procedure
for
me
to
in
the
constructive
way,
challenge
that
and
say
look
I
think
you've
got
the
value
wrong.
It's
not
going
to
work,
isn't
this,
and
can
we
look
at
other
ways
of
beating
the
deficit?
C
So
that's
that's.
The
question
I
want
to
ask
is:
is
median
of
significant
contributor
towards
the
cash
flow
position
next
year
and
how
do
we
look
at
valuations
realistically?
Thank
you.
A
John
on
the
council,
anyway,
on
on
the
question
about
what
assets
are
sold,
that's
a
an
executive
board
decision
process,
so
I
think,
that's
probably
to
write
to
the
executive
members,
including
the
leader
and
the
deputy
leader
for
resources,
because
he'll
be
ultimately
the
two
of
them
will
be
making
decisions
about.
What's
what's
bought
sold
and
not
on
the
other
question
I
don't
know
if
mary
or
or
gareth
wants
to
respond.
A
Also,
yeah
sorry
commit
scrutiny.
Boards
also
resources.
I
think
it's
probably
councillor
trust
wales,
we'll
look
at
that
budget
perspective
as
well.
L
So
counseling
with
the
the
financial
position
of
the
council
regarding
covid
was
first
highlighted
in
april
may
time
and
we
reported
to
june
executive
board
on
that
position
for
both
for
2000.
For
the
current
financial
year
2000
and
2021.
L
We
then
produced
a
report
to
executive
board
again
but
covering
both
this
financial
year
and
next
year.
L
On
on
what
we
were
going
to
do
to
manage
that
position
and
also
around
the
action
we
were
taking
and
with
regards
to
the
capitalisation
directive
request,
we
did
go
to
central
government
and
requested
that
early
on
in
the
summer,
and
that's
around
prudent
and
robust
financial
management
and
for
the
council
and
we've
been
reporting
to
the
executive
board
every
month
on
how
we
were
progressing
on
that
and
what
we
needed
to
do
to
manage
the
situation
both
in
this
year
and
next
for
this
financial
year,
a
decision
was
taken.
L
It
executive
board
that
we
would
remove
the
capitalization
request.
So
we
would
not.
We
take
back
our
application
and
that
was
made
on
the
basis
that
we
felt
that
we
could
manage
the
position
for
this
year
and
that
we
had
a
robust
plan
in
place
and
how
to
manage
for
next
year
as
well.
L
The
miriam
house
which
mary
will
come
in
and
will
be
able
to
provide
some
more
information
on
is
around
the
accounting
treatment
of
that
of
that
prepayment
that
we
made
18
months
ago,
ma
and
mary
will
come
in
and
go
through
some
of
the
accounting
requirements.
For
that.
That
means,
then,
that
we
will
have
increased
reserves
for
that
assets
and
therefore
a
decision
will
then
be
made
whether
we
utilize
that,
in
this
in
this
year,
to
manage
the
current
financial
position.
L
But
I
don't
know
if
mary
do
you
want
to
come
in
and
just
explain
the
accounting
around
that.
Thank
you.
I
Yes,
thank
you.
Victoria
yeah,
yes,
councillor,
north
you're,
correct
that
the
the
effects
of
the
change
to
the
accounting
treatment
is
that,
instead
of
having
deferred
income
sitting
on
the
balance
sheet,
which
we
would
draw
down
on
over
the
life
of
the
lease,
we
will
instead
be
putting
that
value
of
25
million
pounds
into
earmarked
reserves
which
does
give
us
more
flexibility.
I
A
Thank
you,
mary.
Can
I
bring
in
councillor
bentley
next,
please.
H
Thanks
chair,
I
think
my
list
of
questions
has
just
increased.
Having
heard
all
that,
first
of
all,
can
I
just
thank
mary
and
gareth
and
perminder,
because
I
think
I
thought
that
was
an
excellent
counter
through
this
this
report
and
that
very
comprehensive,
but
also
understandable,
which
is
which
is
good.
I've
got
a
few
questions
and
I'll
I'll,
just
list
them,
and
then
technology,
the
merrian
house,
one
the
thing
when
we
paid
that
lease
premium
50
odd
million
pounds.
H
How
did
we?
How
did
we
source
that?
How
did
we
fund
that
was
that,
through
through
borrowing
or
well
I'll,
leave
it
at
that?
We
can
come
back
heritage
assets
it.
I
I
was
surprised
to
see
the
way
that
those
increased
and
that
the
explanation
was
was
very
useful.
A
couple
of
questions
on
this:
do
we
ever
make
disposals
out
of
our
heritage
assets
so
is
that
is
that
increase?
H
Well,
it
is
net
obviously,
but
is
it
net
of
disposals
or
do
we
just
never
make
disposals,
and
I
got
the
impression
that
the
evaluation
was
done
sort
of
as
and
when
museum
staff
got
round
to
looking
at
looking
at
it?
Rather
than
a
program
of
revaluations
and
and
asset
management-
and
I
just
wonder
whether
that
has
been
that
has
been
corrected
or
not
on
the
capitalization
order,
I
didn't
realize
it
had
been.
H
I
I
missed
that
completely
the
fact
that
it
had
been
withdrawn,
but
can
I
just
ask
gareth
or
paminda,
perhaps
and
and
mary
victoria,
but
I
got
the
impression
and
tell
me
if
I'm
wrong,
that
if
we
had
kept
the
capitalization
order
request
there
and
it
had
come
through
that
would
have
given
us
a
sufficient
cushion
going
forward
that
we
may
not
have
had
this
accept
provision
except
qualification.
H
Whereas
now
we've
gotten
we've
sort
of
added
pressure
to
ourselves.
So
so
a
bit
more
explanation
of
why
we
did
actually
withdraw
that
that
capitalization
order
and
then
the
main
question
I
had
really
was
on
the
value
for
money,
part
of
the
audit
of
the
audit
plan
or
the
audio
report
and
the
and
the
highlight
of
of
risk
and
actions
etc.
H
And
I
notice
in
the
not
the
audience
report
but
the
report
that
accompanied
it
on
page
130,
section
3.1.6.
H
H
The
council
should
consider
whether
it's
explored
or
possible
options
to
reduce
expenditure
in
all
service
areas,
and
this
is
something
I
raised
scrutiny
when
we're
looking
at
the
budget,
that
I
just
wonder
whether
the
auditors
are
satisfied
with
the
process
of
looking
at
expenditure
reduction,
because
the
way
I
see
it
is
it's
still
very
much
the
basis
of
well.
H
Let's
have
a
look
at
sort
of
our
business
as
usual
and
see
where
we
can
slice
a
few
percentages
off
line
by
line,
and
even
when
you
talk
about
business
review
because
that's
the
other
part
of
of
the
processes,
the
business
usual
and
service
review,
the
service
review
strikes
me
as
not
being
a
service
review.
As
such,
it's
not
sort
of
looking
root
and
branch.
You
know.
Are
we
delivering
service
in
the
in
in
the
best
way?
But
it's
still
looking
at
that
sort
of
well.
What
can
we
stop
spending
money
on?
H
What
can
we
increase
our
income
on
which
isn't
really
service
review?
It's
just
more
the
same,
and
I
just
get
the
impression
that
our
approach
is
very
much
still
the
salami
slicing
approach,
even
though
some
of
those
slices
of
salami
are
pretty
thick.
H
It's
still
that
way,
rather
than
sort
of
getting
back
to
root
and
branch
zero-based
budgeting
approach,
which
would
be
a
lot
more
fundamental
and
sort
of
this
would
you
have
covered
you
know,
although
the
crisis
we've
got
at
the
moment,
would
would
give
us
the
real
opportunity
to
do
that.
So
that's
my
questions
and
comments
chair.
Thank
you.
J
J
So
the
actual
withdrawal
of
that
led
to
an
improved
value
for
money
qualification
because
potentially
you
would
have
been
looking
at
an
adverse
vfm
conclusion
rather
than
an
except
for
so
I
think,
that's
quite
a
key
key
point
to
flagging
this
meeting
in
terms
of
the
withdrawal
that
capitalization
order-
and
I
think
just
to
point
briefly
around
the-
I
guess-
the
value
for
money,
audit
that
we
do
and
and
looking
ahead
to
the
remainder
of
2021
and
21
22
and
the
service
service
reviews.
J
J
But,
as
we've
said
in
the
report
and
perminder-
and
I
both
mentioned,
we've
been
very
clear
with
with
victoria
and
our
senior
team
that
we,
you
know,
we
were
keeping
a
regular
dialogue
around
the
2021
out,
turn
position,
councillor
bentley
and
indeed
the
2122
budget
setting
and
the
section
25
report
that
victoria
will
need
to
issue
early
in
the
new
year.
And
if
you
know,
we've
got
any
concerns
around
either
of
those
things
or
a
potential
deterioration
in
the
financial
position.
J
Then
we
may
then
look
at
you
know
a
more
significant
level
of
response
from
from
an
external
audit
perspective,
but
at
the
minute
you
know,
based
on
the
the
work
that
management
have
done
from
the
starting
point
of
the
gap
when
covered
hit
to
where
things
are
at
now
and
we've
been
satisfied
with
the
the
response
that's
been
taken,
notwithstanding,
obviously
the
recommendations
that
we've
got
in
the
report
that
we'll
be
closely
monitoring,
not
just
finance
colleagues,
because,
ultimately
you
know
it's
members
that
that
are
you
know
responsible
for
running
the
authority
that
those
decisions
continue
to
be
to
be
taken
between
now
and
and
and
the
year-end
yeah.
A
I'd
like
to
come
in
just
on
this
point
about
capitalization
as
well,
I
agree
with
you
councillor
bentley,
I
think
gt
have
got
an
accounting
process
which
is
a
bit
baffling
to
the
lay
person
where
you'd
think
actually,
if
you're
spreading
your
cost
more,
that
would
be
a
good
thing
and
clearly
demonstrating
that
we're
able
to
cope
without
it,
but
asking
for
it
in
my
view
show
would
it
would
show
a
positive,
a
positive
approach,
but
grants
all
have
been
very
clear
to
accounts
to
victoria
and
to
the
council
that
that's
not
there,
that's
not
their
view
and
the
long
and
the
short
of
it
is
they're
the
order
turn
I'm
entitled
to
their
opinion,
even
if
we
and
I
and
you
don't
agree
with
them,
but
that
those
conversations
have
had
been
had
at
some
length,
both
by
I
understand
with
victoria,
but
also
with
me
at
chairs
brief.
A
Because
again
I
asked
exactly
the
same
question.
It
seems
it
seems
not
to
make
sense
to
me,
but
on
the
other
questions
I
don't
know
if
who
wants
to
who
wants
to
respond
to
those
ones.
A
I
So
in
terms
of
marion
house
and
that
least
premium
payment
we
made
so
we
were
paying
out
54
million
and
getting
27
million
back
immediately
in
cash
terms,
so
the
funding
requirement
was
a
27
million
in
cash
terms.
All
of
those
transactions
are
revenue
transactions.
So
there's
no
issue
in
terms
of
capital
funding,
but
basically
what
happens
is
that
that
would
have
we
paid
those
out
of
the
strength
of
our
existing
balance
sheets.
So,
although
it
didn't
increase
our
capital
funding
requirement,
it
would
have
increased
our
real
world
borrowing
requirement.
I
The
issue
appears
to
be
in
terms
of
of
getting
global
reporting
out
of
the
the
database
catalogue
for
the
museums
and
galleries,
rather
than
the
fact
that
valuations
aren't
being
done.
So
it's
it's
the
practice
that
the
curators
will
value
the
major
assets
each
year.
The
primary
reason
for
that
is
to
confirm
that
the
level
of
our
insurance
cover
for
those
assets
is
satisfactory,
so
each
year
they're
undertaking
valuations
of
the
major
assets.
I
As
I
say,
there
appears
to
be
difficulties
in
in
getting
that
database
to
then
give
a
comprehensive
report
of
everything.
It's
got.
That's
over
a
million
pounds,
and
so
that's
something
that
we'll
be
looking
at
with
the
museums
and
gallery
service
over
the
winter
to
try
and
improve
that.
I
Sorry,
you
also
asked
about
about
disposals,
I'm
not
aware
that
we
have
ever
in
recent
years,
disposed
of
any
heritage
assets.
I
think
that
in
in
some
cases
there
may
be
restrictions
over
us
doing
that
in
terms
of
how
we
originally
acquired
them,
so
with
it
within
that
collection
of
high
value
assets.
I'm
aware
that
some
of
them
the
council
bought,
but
others
of
them
were
given
to
us.
So
I
would
suspect
that
there
would
be
restrictions
over
disposing
of
the
ones
we
were
given
to
or
bequeathed,
but
ones
that
we
bought.
A
Thank
you
mary.
If
all
your
questions,
your
answer,
councilman.
H
No,
I
I
think
so
unless.
H
Unless
victoria
wanted
to
comment
on
the
on
the
the
cost
production
exercise,
but
I'm
I'm
happy
on
those
and
I'd
still,
I,
like
you,
I'm
still
baffled
by
the
the
the
logic
of
the
capitalization
order,
but
that's
probably
why
I
was
never
in
order
to.
L
Yeah,
if
shall
I
just
come
back
on
the
cost
reduction
exercise?
Yes,
please,
victoria
that'll
be
okay.
I
think
we
need
to
recognize
that
this
is,
as
we've
said,
an
unprecedented
event,
the
pandemic
and
the
level
of
savings
that
we've
had
to
take
out
of
the
council
118
million
for
next
year
in
one
year.
L
I
don't
think
we've
ever
seen
that
before
I'm
at
that
scale
and
therefore
we
mobilized
quite
quickly
how
we
were
going
to
identify
savings
to
be
achieved,
because
obviously
we
needed
to
have
that
in
place
very
quickly.
So
through
the
summer
that
was
when
and
the
work
was
undertaken
to
start
to
look
at
those
proposals
and
they've
been
put
forward
to
executive
board
in
september
october
and
november
and
finally,
in
december.
L
Obviously,
the
position
regarding
the
financial
position
for
the
council
will
have
a
challenging
year
again
in
2223,
but
not
at
the
same
level
that
we've
had
for
2021-22,
and
so
therefore,
we
will
need
to
have
a
robust
savings
process
in
place
on
how
we
take
that
additional
expenditure
out
of
the
council,
and
that
is
something
that
we
are
looking
at
in
the
next
few
months
about
how
we
would
how
we
would
do
that,
not
just
based
on
asking
all
services
to
make
a
percentage
reduction,
but
to
look
at
the
services
that
the
council
delivers,
how
we
would
do
that,
etc.
L
A
Thank
you,
I'm
going
to
bring
in
councillor
trussville
next.
F
Our
chair,
I
think
councillor
taylor,
was
before
me:
okay,.
K
Thank
you
councillor,
truswell.
Thank
you,
chair
on
on
the
heritage
asset
point.
K
I
have
previously
asked
on
on
this
issue
and
I
was
told
that
we
couldn't
receive
a
breakdown
of
what
could
be
disposed
because
the
council
doesn't
actually
hold
a
list
to
be
given
out
even
to
members
of
the
items
themselves,
and
the
reason
was
that
I
was
given
is
that
it
would
be
a
thieves
charter,
and
I
don't
know
if
myself
or
members
of
this
committee
were
being
accused
of
being
ocean's
eleven
or
something
like
that.
K
But
I
I'm
still
very
much
of
the
view
that
that
we
should
be
made
aware,
even
if
it's
in
a
private
meeting
of
the
level
of
assets,
given
the
the
value
of
some
of
the
the
heritage
items
that
the
council
own.
Moving
on
to.
That's
just
my
my
comments
based
on
what
what
mary
and
councilman
bentley
were
just
saying
that
I
didn't
plan
to
bring
that
up.
K
But
moving
on
to
marion
house,
I
I
think
it
kind
of
does
feel
like
a
bit
of
a
windfall
25
and
a
half
million
coming
forward.
But
I
think
the
expression
used
last
week
was
there's
no
such
thing
as
a
free
lunch
and
the
council
is
going
to
be
having
to
make
payments
significant
payments
related
to
marion
house
going
forward,
and
I
think
that
we
should
be
as
trump
transparent
as
possible
about
this,
and
it
should
be
made
made
in
the
report
just
what
additional
costs
going
forward.
K
L
I
would
I
would
just
say
that
if
we
had
have
received
the
capitalization
directive,
we
would
have
borrowed
for
that
funding
and
had
to
repay
that
borrowing
over
the
life
of
the
medium-term
financial
strategy
and
also
interest
on
that
borrowing
and
therefore,
if
we
do
look
to
use
reserves
or
borrow
from
reserves,
we
pay
them
back,
but
we
wouldn't
have
the
interest
charge
on
top
of
that
as
well
to
have
to
fund
so
it
it
is
using.
L
L
Yes
and
we'll
we'll
have
a
look
into
that
counts.
The
scopes.
A
Thank
you
very
much.
Do
you
want
to
come
back
in
counselor
taylor.
K
Thank
you,
chad.
I
think,
for
the
reasons
that
we
just
said.
It
is
why
I
think
it's
it's
preferable.
The
the
route
that's
gone
down.
If
I
could
just
finally
ask
if
we
think
there
are
any
other.
K
Bits
that
we
could
look
at
the
earmarked
for
reserves.
K
You
know,
is
there
anything
else
that
we
could
look
to
borrow
from
in
this
way
effectively,
meaning
that
the
reserve
can
be
released
now,
as
opposed
to
later
on.
I
think
it's
what
I'm
trying
to
get
that's
fair
question.
L
I'd
say
that
there's
been
a
fundamental
review
of
the
earmarch
reserves
in
march.
Reserves
set
up
for
a
specific
purpose
and
we've
reviewed
when
that
purpose
is
required
for
and
we
have
and
therefore
I
don't
think
that
there
is
anything
further
that
we
can
use
the
reserves
for
without
not
being
having
the
financial
resilience
that
will
require
over
the
next
couple
of
years
of
the
medium
term
financial
strategy.
L
In
fact,
over
that
strategy
in
the
last
years,
we
are
looking
to
build
those
reserves
up
to
give
us
some
more
resilience
and
sustainability,
so
that,
obviously
not
if
a
pandemic.
But
if
anything
of
a
significant
nature
happened
again,
we
would
be
in
a
position
where
and
we
could
manage
that
within
the
year.
So
that
is
what
we're
looking
at
over
the
strategy.
K
Yeah,
sorry,
just
one
more
time
and
pardon
of
council
trustworthy
when
I
was
waiting
just
to
reiterate
the
transparency
issue
on
the
repayments
that
I
made
in
the
first
point,
I
think
that
that's
incredibly
important
at
this
point
thanks
thank.
A
You
councillor
taylor,
councillor
truswell,.
F
Yes,
thank
you,
chad.
I
just
just
wanted
to
raise
my
my
concerns
about
a
statement
that
occurs
in
the
report
on
various
pages,
but
I
think
the
first
page
on
which
it
occurs
is
page
143,
where
it
talks
about
the
financial
impact
of
covered
19
and
unquoting,
has
been
significant
and
highlights
the
inadequacy
of
the
council's
general
reserves
and
balances
to
question
the
impact
of
major
events
etc,
and
then
goes
on
the
fir
next
paragraph
to
say
this
situation
indicates
weaknesses
in
the
level
of
the
general
fund
reserve.
F
Now,
unless
my
aging
and
failing
memory
is
deserting
me,
which
is
always
possible,
I
raised
this
issue
some
time
ago
on
behalf
of
the
committee,
and
I
don't
recall
that
the
concern
about
our
reserve
position
was
expressed
in
quite
such
strident
terms,
and
I
didn't
get
the
impression
that
we
should
be
losing
sleep
about
it
now.
Let
me
make
it
quite
clear.
F
My
intention
in
raising
this
is
not
to
adopt
a
boris
johnson
approach
of
asking
our
auditors
to
soften
or
dictate
or
dilute
an
adverse
statement,
but
it
is
pretty
stark
and
to
describe
kovid
as
a
major
event.
I
think
is
to
down
play
it.
F
I
think
all
of
us
would
accept
that
kovit
was
an.
It
is,
and
has
been
an
unprecedented
and
protracted
peacetime
disaster
of
an
enormity
that
we
never
ever
witnessed
before
in
local
governments
and
could
only
really
have
been
anticipated
by
our
officers
and
leadership,
gazing
into
a
crystal
ball
and
or
diverting
resources
away
from
frontline
services.
In
the
anticipation
that
we
might
have
been
struck
down
by
this
huge
cataclysm-
and
I
know
this
is
possibly
regarded
as
a
as
a
political
point,
but
I'm
going
to
make
it.
F
Nevertheless,
the
government
is
clearly
welshed
and
I
know
that's
not
a
kind
of
technical,
accounting
or
auditing
term
on
its
urging
of
local
authorities
to
do
what
it
takes
in
order
to
address
the
challenges
of
covid
on
the
basis
that
we
could
right,
we've
anticipated,
as
a
result,
some
reimbursement
of
our
expenditure
and
loss
of
income
and
tongue-in-cheek.
F
I
would
just
ask
that
I
would
just
add
that
our
auditors
put
in
their
fee
requirement
for
this
year
with
a
small
contingency
now
coming
back
to
us
for
an
enhancement
of
that,
because,
understandably,
the
extra
work.
That's
been
generated
by
covid
and
it
just
seems
slightly
slightly
ironic
juxtaposition,
but
I
make
those
points
because
seriously.
I
do
think
that
the
council's
sort
of
been
found
guilty
with
hindsight
of
not
making
preparations
for
this
enormous,
an
unprecedented
disaster.
J
J
Obviously
we
did
raise
the
point
last
year
and
we
know
that
victoria
and
colleagues
had
taken
action
to
build
up
reserves
in
in
1920..
I
think
in
terms
of
the
the
you
know,
the
impact
of
curvy
that
leads
it.
J
You
know
it
has
been
significant
and
that
sort
of
terminology
around
you
know,
weaknesses
in
the
level
of
reserves,
is
unfortunately,
sort
of
all
to
speak,
that
that
we're
bound
to
do
in
relation
to
the
neos
and
you
know,
could
avoid
it
in
terms
of
how
we
go
about
describing
the
the
value
for
money
conclusion.
J
So
I
mean
I
I
think
you
know
that
that
page
143,
you
know
is,
is
a
balanced
page
in
so
far
as
we
we
do
acknowledge
that
it
is
due
to
the
the
impact
of
curvid-
and
I
think
you
know,
whilst
kirby
has
certainly
had
an
impact
on
on
all
local
authorities.
You
know
obviously
grant
thornton
have
got
40
percent
of
the
local
authority
market.
J
You
know
the
impact
that
leads
notwithstanding
the
fact,
obviously,
a
very
significant
and
large
authority,
but
proportionately
the
impact
that
leads
and
and
perhaps
one
or
two
other
councils
has
been
greater
than
than
what
we've
seen
at
others.
So,
and
I
think
some
of
that
does
come
back
to
the
the
starting
point
of
your
reserves.
At
the
point
you
went
into
into
the
pandemic,
perhaps
been
more
challenging
than
than
the
majority
of
other
local
authorities
that
that
we
look
at
across
the
country.
J
So
I
suppose
you
know
we
we
stand
by
that
that
particular
page,
but
I
do
I
do
you
know,
take
the
point
around
the
language
that
would
that
we've
used
in
that,
but
you
know
I'll
stand
by
that
page
and
in
terms
of
the
the
fees
again,
you
know
I
accept
that
we
had
a
smaller
variation
that
we
discussed
in
the
early
part
of
this
year.
J
Pre-Pre-Covered
as
paminda's
set
out
you
know,
there's
a
number
of
reasons
behind
the
additional
work
covered
is
obviously
one
of
the
one
of
the
factors.
Once
we've
concluded
the
audit,
you
know
we'll
be
subject
to
a
discussion
with
victoria's
section
151
officer
around
that
figure
and
we'll
put
that
in
the
annual
audit
letter.
That's
due,
I
think,
to
come
to
this
committee
at
the
beginning
of
february
and
obviously
any
fee
variation
is
ultimately
subject
to
psa's
approval.
So
you
know
they've
got
ultimate
sanction.
A
Thank
you,
councillor,
trustworth.
I
support
your
comments
and
maybe
we
should
put
in
a
letter
after
after
this
isn't
an
audit
grant
thorns
not
predicting
covered
either
and
not
putting
in
a
big
enough
reserve
in
terms
of
their
fees
just
on
the
fees?
The
other
point
I
would
like
to
make
is
that
I
think
I
think
you
when,
when
you
bid
for
the
work,
I
think
you
knew
we
had
12
or
13
pfi
contracts.
A
I
can't
imagine
that
you
didn't,
and
so
and
and
so
I
would
find
it
difficult
to
see
additional
fees
in
that
area.
Secondly,
covered
costs.
Whilst
there
are
genuine
extra
costs,
you've
talked
about
around
marion
house
and
that
sort
of
thing
where
and
around
the
valley
for
money,
where
I
recognize
that
there
is
some
extra
work
that
you've
done
and
that
that
costs
you
time.
A
But
if
it's
generic
covered
work,
I
just
think
that's
that's
grant
thornton's
business
for
making
sure
their
business
is
fit
for
covered
security
and
fit
for
working
up
from
home
and
and
the
council
needs
to
do,
the
extra
work
for
where
it's
had
extra
costs
due
to
covid
and
grant
thornton
needs
to
accept
that
there's
extra
costs
due
to
covid-
and
that
is
definitely
not
the
for
lead
city
council
taxpayers-
to
bear
the
price
of
that's
for
grant
thornton's
shareholders.
A
In
my
opinion-
and
I
want
to
make
that
clear-
as
I
did
in
chairs
brief-
that
that's
certainly
how
I'll
be
looking
at
it.
And
whilst
it's
not
technically
our
decision,
as
a
committee
around
what
fee
is
agreed,
I
think
we
should
still
make
clear
our
opinions,
because
that
that
is
our
role
and
I
can
see,
see
nods.
So
I
I
think
that
probably
means
that
it's
not
just
my
opinion,
it's
the
committee's
opinion.
So
I
won't
want
you
to
hear
that
I
can
see
councillor
garner
wants
to
comment.
G
Yeah,
I
I
agreed
sharon
and
although
we
made
it
clear
to
to
gareth
and
and
grant
thornton,
it
sounds
like
you
didn't
change
the
brief
as
well.
So
thank
you
on
the
committed
behalf.
I
think
if
the
defense
is
well
is,
is
the
psaa's
decision,
whether
it's
an
extra
fee
or
not?
Could
we
lobby
or
write
to
the
psaa
and
say
this?
This
isn't
really
fair
guys.
C
On
this
subject,
I
had
second
or
third,
the
point
that
you
just
made
kind
of
scopes
and
and
councillor
ghana
as
well.
I've
been
both
sides
of
this
table
in
my
career.
I
would
have
found
it
difficult
to
justify
turning
up
and
saying
it's
a
bit
harder
than
we
thought
we'd
like
a
bit
more
money.
Yeah,
that's
the
way
to
talk,
while
I'm
on
stage
can't
just
mention
reserves
where
we've
been
walking
this
tight
rope
of
reserves.
C
Now
for
years,
I
went
to
see
alan
gerber
did
three
years
ago,
and
he
shook
his
head
and
touched
it
and
said:
it'll
be
all
right,
be
all
right
on
the
night,
but
I
admire
the
odds
restraint
in
not
being
more
vocal
about
this.
It
is
one
of
the
two
or
three
biggest
problems
facing
the
council
financial
thing
really
and
if
they
were
more
robust
and
and
determined
in
saying
that
they
they
weren't
happy
with
this,
I
think
I
would
encourage
them
to
be
so.
A
Thank
you,
counselor
herron
cancer,
graham.
B
A
F
Just
very
quickly,
following
on
from
the
points
that
previous
two
colleagues
have
made
on
page
175-
and
I
should
have
raised
this
when
I
was
speaking
previously-
there
is
a
reference
to
remote
working
and
delays
and
inefficiencies,
but
I
want
to
not
necessarily
now
but
to
unpick
what
that
actually
means,
because
I
don't
know
about
the
rest
of
my
colleagues,
but
I've
actually
found
working
remotely
more
efficient
in
many
respects,
rather
than
being
less
efficient.
But
as
this
is
one
of
the
reasons
quoted,
I
think
for
in
increasing
the
fees.
F
A
A
They
clearly
are
in
a
strong
position
because
we
need
them
to
sign
off
our
accounts
and
we
need
to
look
at
our
options
in
terms
of
writing
to
the
psa
and
such
worth,
and
I'm
sure
we'll
discuss
this
again
in
at
length
when
grant
thought
they're
ready
to
bring
their
fees
victoria.
Do
you
want
to
comment.
L
Yes,
please
just
to
clarify
that
the
fee
increase
has
to
be
agreed
with
myself,
and
then
we
submit
that
to
the
psa.
So
if
we
don't
agree
with
anything,
then
that's
included
in
our
response
to
the
psaa.
A
But
but
ultimately
it's
you
you've
got
a
delegated
authority
to
make
that
decision
and
then
to
the
psaa
to
sign
off.
I
think
it's
important
the
committee.
We
understand
that
so,
let's
I
can't
see
any
more
hands
up,
so
we'll
go
back
to
the
recommendations
on
page
one,
three,
three
of
the
pack.
Are
we
happy
to
accept
those
recommendations,
paragraph
six.
A
I
think
we
are
good,
thank
you
very
much
for
that
and
thank
you
to
both
victoria
and
mary
and
her
their
teams
and
grant
thornton.
I
clearly
have
done
a
lot
of
work
in
the
background.
A
We
would
very
much
welcome
being
able
to
sign
this
off
at
the
earliest
possibility,
and
that
is
the
14th
of
december,
and
we
very
much
hope
we
can.
You
can
do
it
all
the
work
required
to
do
that.
C
And
some
senior
employees
ceased
to
pay
pension
contributions
this
year.
Now,
perhaps
somebody
could
tell
you
in
confidence
and
I
don't
need
to
know
why
that
would
be.
Please
page,
67
employees
potential
contributions,
yeah,
and
I
mean,
if
that's
between
your
daughters
and
on
page
111,
the
collection
fund
yeah
refers
and
sort
of
neck
page
to
the
west,
yorkshire,
fire
and
civil
defense
authority,
which
changed
its
name
in
1999,
the
west,
yorkshire,
fire
and
rescue
service.
A
Yeah
pension
contributions
is
any
number
of
reasons.
It
might
have
been.
They've
reached
retirement
age,
you
know
drawing
their
pension
or
mary's
got
wants
to
say
something.
Yes,
all
the.
A
That
was,
is
there
a
sorry
just
going
back
to
this
grant
did?
Did
you
have
it's
an
I.t
report
from
grant
hilton
on
this
agenda
item
as
well.
J
We
did
share
so
on
all
our
large
significant
audits.
We
have
a
team
of
it
specialists
that
perform
a
review
of
of
it
arrangements,
so
our
colleague,
callum
clark
is,
is
actually
on
the
call
now
to
perhaps
throw
out
some
of
the
key
messages
in
his
report
and
deal
with
any
questions
that
you
or
other
members
may
have
yeah.
H
B
So,
as
gareth
said,
we
do
a
review
on
all
our
significant
clients.
Here
we
looked
at
fms,
which
has
been
mentioned
a
little
bit
before
civica
academy,
which
links
to
benefits
and
the
sat
payroll
system.
We
didn't
pull
out
anything
very
significant.
There
were
six
findings
and
primarily,
I
think,
four
of
those
linked
to
sap.
B
It
was
the
first
time
we
looked
at
it
in
detail,
so
that
was
within
expectations
and
and
then
there
were
a
couple
of
other
points
that
were
also
again
quite
minor,
one
around
fms
and
one
around
just
general
I.t
policies
in
in
general,
because
another
common
question
here
is:
how
does
this
compare
to
what
we
see
elsewhere
and
it's
very
similar?
B
It's
these
level
points
they
they
come
up
regularly
and
they
kind
of
represent
a
tidying
up
normally
around
things
like
user
access,
so
we're
not
overly
worried
about
the
risks
they
create
and,
and
one
of
the
I
guess,
the
key
feedback
that
we
flagged
up
is
that
there
was
a
lot
of
productivity
in
response
and
before
the
audit
was
complete,
three
of
them
had
been
addressed
and
two
were
addressed.
I
think
during
the
meetings
with
our
auditors,
so
that
was
really
proactive
and
great
to
see
and
yeah.
B
We,
we
will
revisit
these
next
year
to
see
how
things
progressing,
especially
around
sap
and
fms.
Given
that's,
obviously
an
older
solution
that
we've
developed
internally.
J
So
it's
it's
a
key
element
of
our
work
to
inform
our,
I
guess
our
audit
strategy
and
audit
testing
and
obviously,
if
callum,
had
identified.
You
know
a
number
of
significant
deficiencies
and
and
expressed
significant
concerns
around
the
various
I.t
systems
that
the
council
uses
to
produce
the
annual
accounts.
Then,
clearly,
you
know
our
level
of
risk
and
level
of
testing
would
have
increased
significantly.
J
You
know
we've
had
to
do
you
know
even
more
sort
of
sample
testing
than
we've
had
to
do
anyway
on
a
job,
the
size
of
of
leads.
So
you
know
it.
It
helps
inform
the
the
audit
team's
sort
of
wider
audit
strategy
and
he's
a
keep.
You
know
key
piece
of
work
that
we
do
it
at.
J
What's
what
we
call
our
major
audit,
so
any
audit
with
a
an
irony
activity
over
500
million
we
would
we
would
get
callum
and
his
team
in
to
do
a
review
to
help
him
form
that
wider
audit
strategy.
A
Thank
you.
Do
any
committee
members
have
questions
for
callum
on
this
report.
A
Thank
you
so
thanks
for
that
callum,
it's
actually
quite
a
helpful
report,
so
I
I
almost
missed
it
it's
a.
I
did
did
actually
read
it
good.
Okay,
so
I
think
we'll
move
on
now
to
agenda
item
and
hand
that
to
kate,
if
she's
got
any
anything
she
wants
to
say
on
this.
D
D
Got
you
sorry,
quick
tour
of
the
changes
to
the
work
programme?
It's
proposed
that
the
devolution
report
now
be
taken
by
a
committee
at
the
february
meeting,
rather
than
in
december,
to
enable
some
joined
up
working
between
ourselves
and
the
other
west
yorkshire
authorities
and
some
further
thinking
by
the
combined
authority
in
relation
to
their
governance
arrangements.
D
Moving
forwards,
you'll
note
that
there's
an
additional
report
being
added
in
the
information
management
and
governance
realm,
so
that
there
are
now
two
separate
reports,
one
updating
you
on
access
and
the
other
updating
you
on
readiness
to
apply
for
psn
certification
at
the
end
of
the
year
as
a
result
of
the
the
delay
in
approving
the
accounts
in
december,
we're
looking
to
receive
the
final
isa
260
report
from
grant
thornton
with
their
annual
audit
letter.
D
Then
coming
to
the
february
meeting
of
committee
alongside
the
audit
plan
and
I'm
relieved
to
see
gareth
nodding.
While
I
say
that
also
members
will
recall
that
gareth
had
kindly
offered
to
provide
a
briefing
on
the
redmond
review
and
on
the
new
approach
to
external
audit.
That
will
be
one
joined
up
briefing
now
at
the
start
of
the
february
meeting
as
well.
D
So
that's
all
the
changes
in
relation
to
the
work
program.
The
only
other
thing
is
for
members
to
agree
the
approach
they
want
to
take
in
terms
of
which
reports
come
to
the
working
group.
D
It's
proposed,
subject
to
to
any
alternative
suggestion
that
the
working
group
which
is
due
to
take
place
on
the
30th
of
november,
receives
the
officer
report
on
corporate
performance
management
arrangements
and
the
two
information
management
governance
reports,
so
that
the
members
can
discuss
those
in
the
working
group
with
the
the
notes
coming
forward
with
the
agenda
when
that's
dispatched,
leaving
business
continuity
to
be
discussed
in
full
committee.
At
the
december
meeting
alongside
the
the
final
isis
260..
A
Thank
you,
and
just
on
the
on
on
the
december
meeting,
the
idea
of
moving
with
the
to
look
at
the
psn
certificate
as
a
whole
is
that
we've
been
quite
focused
on
the
access
project.
A
Rightly
so,
but
that's
only
one
element
of
the
whole
psn
certification
requirement
bit
and
I
think,
whilst
we've
been
really
focused,
we
it's
probably
quite
helpful
to
try
and
take
a
step
back
and
say
what
what
what
are
other
risks
other
than
access
and
make
sure
that
there's
attention
given
to
all
of
those
different
items,
not
just
the
one
we're
looking
at,
which
I
hopefully
is
going
on,
but
that's
why
we
want
to
report
on
it
specifically
or
why
I
wanted
a
report
on
it.
Specifically.
I
hope
that's,
okay
with
committee.
A
Are
there
any
other
questions
on
the
work
programme?
No,
no
good
great!
So
here's
a
recommendation.
We're
meant
to
accept
yep
paragraph
five
point,
paragraph
five
on
page
199,
which
I
think
kate's
gone
through
effectively
I'll,
take
a
silent,
says,
agreeing
those
recommendations
good
well.
Thank
you
very
much
everyone.
I
it's
been
quite
a
focus
committee.