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A
Good
afternoon,
everyone
and
welcome
to
this
meeting
of
the
corporate
governance,
an
audit
committee,
my
name
is
councillor
camilla,
maxood
and
I'll
be
chairing
today's
meeting.
Today's
meeting
is
being
live
streamed
on
the
city
council's
website,
so
that
the
public
can
observe,
observe
the
meeting
without
needing
to
be
present.
A
H
I
J
Hello,
mary
hasn't
head
of
finance
within
corporate
financial
management.
A
Okay,
should
we
move
to
the
agenda
item
number
one.
F
Thank
you
chair
agenda
item.
One
appeals
against
refusal
of
the
inspection
of
documents.
We've
had
no
inquiries
about
inspection
of
documents
under
agenda
item
two.
There
are
knowing
items
we
need
to
exclude
the
personal
public
from
gender
items
readily
items
with
no
items
as
such,
but
we
have
got
some
supplementary
information.
F
We've
already
circulated
the
is
260
report.
All
members
should
have
a
copy
of
that
and
we've
recently
circulated
this
note,
which
is
the
amendment
to
this
statement
of
accounts,
and
I
think
again
all
all
members
have
received
that
agenda
item
for
declarations
of
interest
can
ask
any
members
to
declare
any
interests.
F
E
Thank
you.
We're
on
26
minutes
are
the
minutes.
A
correct
record
of
the
meeting
carried
on
the
26th
of
november.
B
Three
matters
arising
from
the
notes
chair
on
item
four
and
colleagues
from
glasgow
have
provided
those
details
requested
in
relation
to
the
respondents
to
the
questionnaire
that
they
sent
out,
and
the
head
of
audit
will
be
in
position
now
to
have
those
conversations
that
the
committee
asked
her
to
have
item
five.
The
partnership
checklist
was
circulated
to
all
members
on
the
21st
of
january
and
item
eight
on
those
notes.
The
csq
data
was
analyzed
and
finally
circulated.
Last
night.
A
Do
members
have
any
further
matters
to
raise?
Okay,
we'll
go
to
item
10..
This
is
the
annual
update
report
on
integrated
digital
services
control
and
that's
leonardo.
If
you
can
hear
us.
N
N
As
you
know,
ids
provides
services
to
council
ccg,
but
also
other
organizations
like
gp
practice,
aspire,
etc,
etc.
That
has
not
changed.
We
provide
a
number
of
services
and
the
report
includes
1.3
the
responsibilities
of
the
division
and
function
in
terms
of
the
services
that
we
provide
and
that
range
from
a
providing
support
for
it,
equipment.
N
Support
and
provision
to
support
business
cases,
etc,
etc.
So
there
is
a
list
on
point
free
that
offering
you
can
see
from
the
report
as
as
per
previous
report.
There
are
a
number
of
kpi
which
are
in
place
within
the
ids
service
function
in
relation
to
the
services
that
we
provide,
particularly
around
the
service
center
or
help
desk,
for
which
the
performance
is
tracked
on
a
monthly
basis.
N
Through
our
ids
senior
leadership
team,
we
observed
a
reduction
in
terms
of
service
last
year
in
terms
of
the
core
waiting
times
increasing,
and
we
have
taken
action
to
actually
address
that
issue
and
I'm
pleased
to
say
that
that
is
much
better
than
what
we
observed
during
the
later
the
later
part
of
2021,
and
that
recovery
plan
is
still
in
place.
We
have
changed
ways
of
working,
but
we
have
also
added
capacity
to
ensure
that
we
have
a
better
service.
N
There
are
also
a
number
of
contracts
which
well
contracts
are
reviewed
in
line
with
the
procurement
rules
and
and
ids
actively
managed
the
renewal
and
the
reprocurement
of
those
contracts
and
these
activities
overseen
by
the
ids
sourcing
team.
N
I'm
pleased
to
say
that
we
have
agreed
recently
with
the
corporate
leadership
team
that
the
transfer
of
those
budgets
will
happen
on
in
a
pro
this
year
and
those
budgets
will
move
to
ids
and
ids
will
take
responsibility
to
manage
associated
budget
for
80
system
which
were
not
under
the
control
of
ids.
That
will
help
us
to
also
ensure
that
we
drive
efficiency
for
the
totality
of
the
budget
which
are
allocated
to
id
systems.
N
The
activities
that
we
need
to
perform.
There
is
including
appendix
a
the
terms
of
reference
for
your
information.
There
is
an
escalation
from
the
digital
board
into
the
corporate
leadership
team
and
in
case
that
is
needed.
N
Additionally,
we
have
established
a
new
technology
or
a
technical
design
authority
last
year,
and
that
has
been
in
response
to
my
challenge,
to
ensure
that
we
have
all
the
right
architectural
strategy
and
design
principle
and
that
we
observe
them
as
well
for
anything
that
we
procure
or
start
to
build
from
a
technology
solution,
so
that
has
been
put
in
place
in
the
first
part
of
the
financial
year
and
that's
working
well
and
that
has
aligned
into
the
digital
board
and
the
terms
of
reference
are
also
in
available
as
well.
N
N
We
have
done
that
for
the
authority
and
also
for
the
ccg
that
covers
all
the
projects
and
programs
with
related
kpis
on
times,
including
recently
also
coast
as
well,
and
I'm
pleased
to
say
now
that
we
have
also
forecasting
places
in
place
on
a
weekly
basis
and
also
for
the
next
12
weeks
forward,
and
there's
been
a
lot
of
work
that
has
gone
into
establish
the
resource
forecasting
needed,
because
that
helped
us
with
budgeting
and
understand
what
would
be
the
delivery
in
the
next
six,
nine
months
to
and
etc
so,
and
we
continue
to
capture
time
spent
on
activity
like
project
through
timesheet,
and
we
are
in
the
phase
of
implementing
the
tools
right
now
and
next
week.
N
We
should
have
the
first
version,
which
will
tell
us
so
the
first
version
of
the
output
of
that
tool.
That
will
give
us
a
view
of
the
forecasting
of
all
the
resources
for
all
the
projects
that
we
have
currently
in
place
for
the
next
three
months,
which
has
been
quite
a
fantastic
achievement
with
a
team
of
around
500
people
spread
around
the
local
authority
and
ccg.
N
The
this
board
has
replaced
the
compliance
board
and
we
are
also
an
escalation
of
sorry
escalation.
Compliance
security
of
vulnerability
are
managed
into
the
ids
senior
leadership
team
on
a
monthly
basis
and
also
to
the
information
management
board.
We
having
included
a
confidential
appendix
b,
which
shows
the
cyber
team
planning
and
progress
report.
We
reviewed,
as
I
mentioned
a
moment
ago,
that
monthly
within
the
slt
and
we
discuss
the
for
what
needs
to
be
done
in
terms
of
remediation
to
each
of
the
vulnerabilities
that
are
highlighted.
N
Of
course,
that
is
for
technical
vulnerability
and,
as
you
know,
it
doesn't
remove
the
residual
risk
of
having
a
vulnerability
or
cyber
incident
created
by
human
error.
N
The
information
management
board
continues
to
provide
oversight
on
all
information,
governance,
project
and
activity.
We
have
in
terms
of
reference
in
appendix
b
as
well.
The
work
on
digital
inclusion
continues
and
since
2015,
the
infrastructure,
investment
and
inclusive
growth
scrutiny
bought
the
slide
and
equality
inquiry
into
the
digital
inclusion.
N
With
an
annual
report
from
the
chief
digital
information
officer,
the
next
one
is
due
in
april
and
2022
so
in
april
this
year,
and
the
regular
updates
are
provided
to
this
senior
leadership
team
regarding
the
work
and
progress,
including
also
measurement
which
we
started
to
put
in
place.
Regarding
return
on
investment
on
the
work
we
do
as
part
of
digital
inclusion.
N
Last
year,
we
also
kicked
off
a
new
piece
of
work,
a
new
initiative,
the
creation
of
the
office
of
data
analytics,
which
will
serve
the
city
in
terms
of
providing
visibility
to
the
right
data
being
the
single
source
of
truth
and
helping,
particularly
when
it
comes
to
system
flow
of
population
of
management
and
that
board
that
function
is
active.
We
have
also
created
an
officer
data,
analytic
board
as
well,
which
oversees
it,
and
we
have
also
twice
a
month,
a
oda
priority,
prioritization
board,
which
prioritizes
all
activities
of
that
data
office
as
well.
N
Ids
has
historically
taken
external
benchmarking
using
soccer
team,
the
society
of
our
team
managers.
We
haven't
used
soccer
teams
recently,
but
we
continue
to
actually
benchmark
ourselves
in
terms
of
customer
measures
and
satisfaction
tracking
internally
and
reviewing
the
cost
of
contra
and
service
performance.
As
I
mentioned
earlier
on.
N
The
areas
of
focus
for
those
audits
are
agreed
between
the
cdio
and
the
internal
audit
as
well,
and
the
outputs
are
reported
by
sorry
by
the
head
of
internal
audit
to
corporate
governance.
You
know
the
committee
and
and
lastly,
as
you
can
see
in
the
report,
point
24.
We
are
in
the
process
of
reviewing
our
business
continuity
plan
from
a
system
perspective
also
from
a
process
perspective
and
we're
working
closely
with
the
resilience
team
to
ensure
that
we
have
the
right
service
and
measurement
in
place
to
address
business
continue
to
implement.
D
D
I
think,
something
to
be
welcomed.
That
we've
now
got
a
very
reassuring
and
comprehensive
report
from
leonardo
and
his
colleagues,
and
I
think
you
know
we
ought
to
reflect
that.
One
quick
observation
on
digital
inclusion,
leonardo's
right,
the
the
infrastructure
scrutiny
board-
did
conduct
an
inquiry
into
digital
inclusion.
D
I
think,
probably
five
or
six
years
ago
now
and
we'll
be
getting
an
update
both
at
its
next
meeting
in
the
context
of
inclusive
growth,
but
a
fuller
update
on
the
recommendations
in
that
report.
I've
got
just
two
questions.
The
first
one
relates
to
page
26
right
at
the
very
top
or
the
second
paragraph.
There's
reference
to
the
collaborative
work
with
the
lead
ccg.
D
Now,
as
we
know,
the
ccg
will
cease
to
exist
in
a
couple
of
months
time
and
it
will
be
subsumed
into
the
new.
I
think
it's
integrated
care
system
and
I
just
wondered
whether
that
has
any
implications
for
that
partnership.
Will
it
be
business
as
usual,
or
does
it
present
any
challenges,
given
the
fact
that
that
local
commissioning
function
is
kind
of
being
drawn
upwards
to
a
more
regional
level?
D
And
my
second
question
completely
separate
relates
to
paragraph
four
on
the
same
page,
page
26,
and
it
relates
to
the
reduction
in
sla
performance
regarding
the
service
call
center
waiting
times.
That
was,
as
the
report
says,
reported
to
this
committee,
but
I
just
wonder
when
we're
going
to
receive
an
update
on
the
implementation
of
the
of
the
plan
that
was
developed
to
to
deal
with
that-
and
I
suppose
I
just
threw
in
a
question-
is
this
also
being
monitored
by
strategy
and
resources?
Scrutiny
board.
N
N
So
we
they
realized
that
ids
is
a
combined
service
between
the
local
authority
and
the
ccg,
and
also
oversee
the
digital
city
strategy,
and
at
the
moment
there
are
no
plans
aligned
to
change
anything.
It
is
business
as
a
as
usual.
That's
what
I'm
aware
of
through
the
conversation
was.
I
had
with
tim
riley
from
the
ceo
of
the
ccg
again,
there
are
no
plans
for
that
to
change.
Of
course,
as
the
ics
will
form
there
might
be
different
requirements
in
terms
of
what
the
ideas
team
will
love
to
deliver.
N
There
is
currently
ongoing
work
in
terms
of
establishing
the
right
infrastructure
and
services
that,
from
a
digital,
that,
from
a
digital
perspective,
are
required
to
the
iscs,
but
that
is
part
of
the
normal
delivery
of
of
the
of
the
resources
that
we
have
in
place.
Providing
services
to
to
the
ccg
not
contrasts
are
being
put
in
place.
N
N
So
at
this
moment
in
time,
I'm
I'm
not
reporting
any
changes
or
impact
to
that
team
into
the
collaboration
with
the
local
authority.
Based
on
what
I'm
aware
of
so
that's
on
the
first
point:
are
there
any
further
questions
on
that
point
before
I
move
on
to
the
next
one.
N
Yeah,
okay,
on
the
second
point
on
the
sli,
so
for
the
call
center,
so
we
have,
we
have
put
in
place,
as
I
mentioned
measurement
to
recover
those
and
sla.
They
are
monitored
actively
by
us,
the
director
of
resources.
N
N
D
C
Yes,
sir,
my
question
is
about
the
development
of
digital
mapping
and
training
courses
associated
with
that
icelanders,
elected
member
have
found
digital
maps
enormously
useful
and
also
very
informative
in
terms
of
quantifying
need,
quantifying
disadvantage
and
looking
for
resources
should
be
allocated.
C
C
Digital
mapping
is
obviously
quite
good
in
the
authority
at
the
moment,
but
it
can
be
better
what
balances
the
development
and
also
what
about
training
courses
both
for
officers
and
elective
members,
where
I
think
they're
becoming
very
useful.
N
Okay,
so
there
are
a
number
of
tools
that
we
use
to
provide
digital
marketing
and
related
mapping
services
within
the
authority
and
also
outside
the
authority,
and
because
it's
something
that
we
will
use
also
as
part
of
the
office
of
data
analytics
in
terms
of
providing
alpha
related
metrics
based
on
positioning
within
the
city.
So
there
are
plans
to
further
develop
that
to
bring
in
additional
services
to
actually
provide
services
on
the
map.
Sorry
on
demand,
as
well
in
terms
of
training,
an
additional
to
members,
etc.
N
That's
something
that
I
probably
need
to
come
back
and
to
this
body
with
an
answer
of
what
else
can
be
provided.
C
C
C
N
Okay,
well,
we
will
consider
that
as
part
of
requirements
when
we
review
our
our
equipment,
I
will
make
sure
that
there
is
included.
I
Thank
you,
yeah
the
digital
board,
I'm
just
asking
over
that
replaces
any
existing
group
or
delegation,
or
is
that
an
additional
layer
of
administration,
and
also
I
I
know
the
the
board's
made
up
of
members
and
officers?
How
does
the
decision-making
process
work
with
that?
How
does
it
work
with
things
like
voting
rights.
N
What
I
established
very
quickly
when
I
started
my
new
role
last
year,
is
that
a
lot
of
projects
were
coming
to
the
ids
function
without
being
prioritized
by
many
different
areas
within
the
local
authority
and
ccg,
with
over
300
projects,
concurrently
working
and
with
a
capacity
that
cannot
deliver
on
all
the
projects.
So
what
was
needed
was
a
board
which
had
the
right
representation.
N
There
is
a
there
is
a
set
of
criteria
which
establish
the
way
that
the
board
prioritizes
and
we
and
those
are
presented
by
the
portfolio
management
office
inside
ids
to
the
digital
board
for
consideration,
and
we
can
provide
circulation
of
those
criterias
which
will
explain
how
projects
are
priority,
prioritized,
which
leads
to
the
answer
to
the
question
you
mentioned.
So
we
can
provide
that
list
of
criterias.
A
Item
11
is
the
annual
information
governance
report,
including
the
annual
report
of
the
caldecott
guardian.
I
now
invite
levi
louise
to
present
the
report.
This
will
be
louise's
last
attendance
at
the
committee
after
a
number
of
years
advising
the
committee.
So
thank
you
very
much
for
all
your
support.
Louise
and
you're,
going
off
into
the
sunset.
So
a
round
of
applause.
G
Good
afternoon,
this
is
the
annual
information
governance
report
to
the
committee.
The
report
is
presented
in
line
with
this
committee's
new
template,
but
also
includes
the
requirement
of
the
information
commissioner's
office
accountability
framework
and
just
to
make
members
aware
that
the
information
commissioner's
office
introduced
the
accountability
framework
earlier
last
year.
G
The
guidance
underlines
the
relationship
between
the
cold
cut,
guardian
and
information
governance
professionals
within
the
an
organization
and
with
decision
makers,
making
it
very
clear
that
that
relationship
is
is
very
important
and
that
those
people
should
work.
Very.
Very
closely
together
just
for
your
assurance,
obviously,
we've
got
shona
here
today,
but
the
council's
cold
cut
guardian
and
delegates
receive
a
quarterly
performance
report
from
the
information,
governance
and
cyber
service
covering
all
aspects
of
information,
governance,
including
projects,
information
security
and
incidents
and
information
rights
requests.
G
G
The
previous
external
review
of
the
service
and
internal
examination
of
the
request
team
function
both
undertaken
in
2020
and
21
and
reported
to
this
committee
in
last
year's
annual
report,
highlighted
a
number
of
recommendations
for
change
in
order
to
increase
delivery
capacity,
improve
working
practices
and
compliance
with
statutory
requirements
in
court.
Two
of
2021-22
the
dedicated
request
team
was
disbanded
as
part
of
the
new
operational
structure,
with
clearly
defined
roles
and
responsibilities
to
all
information,
governance
and
cyber
staff.
G
The
outcome
of
this
program
of
change
is
intended
to
inform
other
recommendations
to
create
greater
ownership
with
information
asset
owners
across
the
council
for
processing
and
responding
to
information
requests
by
the
end
of
this
financial
year.
The
intention
is
to
submit
a
report
to
the
corporate
leadership
team
out
loud,
outlining
further
recommendations
to
improving
performance
in
handling
statutory
information
requests
with
regards
to
training
the
mandatory
ig
level.
1
e-learning,
development
and
rollout
cycle
is
currently
underway,
with
a
provisional
launch
date
to
staff
and
elected
members
in
mid-september.
G
G
The
information,
governance
and
cyber
team
are
leading
on
a
project
to
review
and
update
the
current
data
protection
impact
assessment,
template
and
process.
The
review
will
encompass
all
current
dpia
templates
used
by
other
areas
of
the
business.
Just
to
make
you
aware
there
are
several
different
templates
in
use
at
the
moment,
so
there's
a
dpia
for
cctv,
there's
a
dpia
for
ict
applications,
for
example,
and
this
can
get
very,
very
confusing
for
services.
G
So
the
intention
is
to
bring
all
of
those
different
templates
together
into
one
form.
This
will
also
include
the
digitization
of
the
form,
so
we
will
have
a
smart
form
whereby,
for
example,
if
you
are
dealing
with
cctv,
you
would
click
on
cctv,
and
then
it
would
only
bring
up
the
questions
you
need
to
answer
around
cctv.
G
Internal
audits
have
recently
carried
out
an
audit
on
the
dpia
process
in
order
to
provide
assurance
that
there
are
appropriate
controls
in
place
to
ensure
that
data
protection
impact
assessments
are
completed.
Where
required.
This
project,
as
I've
just
described,
will
encompass
the
internal
audits,
findings
and
recommendations.
G
G
G
However,
it
was
so
well
received
that
the
circulation
of
this
newsletter
has
been
widened
to
the
best
council,
leadership,
team
and
services,
such
as
risk
management
and
performance.
We
are
very
happy
to
circulate
this.
Wider
internal
audit
have
expressed
an
interest
in
receiving
a
copy,
and,
following
chairs
brief,
we
will
be
sharing
the
newsletter
with
the
chair
of
this
committee.
G
I
also
do
want
to
point
out.
You
will
see
that
information
governance
was
part
of
the
survey
of
internal
control,
as
you
will
have
seen
from
other
reports
earlier
this
year.
G
G
I've
already
outlined
the
project
and
piece
of
work
that
we
are
doing
around
dpias
and
hopefully
that
will
address
those
issues
and
awareness
will
become
more
widespread
when
we
do
next
year's
survey
of
internal
control,
and
there
is
also
currently
a
data
management
program
being
developed
to
cover
off
record
management.
So
again,
hopefully
that
will
improve.
G
D
Yes,
thanks
very
much
chair,
I'm
not
surprised
that
louise
did
focus
on
the
statutory
non-statutory
information
requests
because
it
did
seem
to
be
a
glaring
weakness
that
we
needed
to
we
needed
to
look
at.
It
does
seem
that
we
will
continue
to
be
exposed
potentially
to
successful
complaints
to
the
information.
G
With
regards
to
the
first
question:
yes,
we
we
have
done
a
considerable
amount
of
benchmarking
and
we
we
did
report
that
last
year
chair,
we
haven't
done
any
this
year.
We
we
got
such
an
incredible
amount
of
of
data
from
the
the
reviews
that
we
conducted
last
year
and
the
benchmarking
that
we
we
wanted
to
spend
this
year
acting
upon
that,
but
it
was
very
clear
we
we
did
some
benchmarking
against
other
core
cities
and
also
some
other
local
authorities
just
to
to
give
the
councillors
some
assurance.
G
We
we
weren't
by
any
means
the
worst.
There
were
two
local
authorities
which
were
performing
better
than
us,
but
that
the
rest
was
significantly
worse.
So
that's
no
excuse,
but
it
did
give
some
comfort.
I
would
suggest
that
this
is
a
national
problem
and
I
do
know
that
the
information
commissioner's
office
has
certainly
been
in
touch
with
us
as
a
local
authority
and
is
is
currently
undergoing
a
survey
to
look
for.
Where
are
the
specific
problem
areas
now,
certainly
in
leeds?
G
Okay,
the,
why
there's
been
a
number
of
changes
so
far,
not
not
to
go
through
all
of
them,
but
the
biggest
change
so
far
was
the
disbanding
of
the
central
requests
team.
G
But
then,
when
the
pandemic
hit,
we
suffered
sickness
people
were
struggling
with
juggling
child
care
at
home
and
trying
to
do
requests
for
some
requests.
Staff
were
having
to
come
into
the
office
and
obviously
with
the
restrictions.
It
caused
a
lot
of
problems
and
it
it
did
become
a
blocker
in
that
the
knowledge
to
deal
with
requests
was
basically
sat
almost
in
an
independent
team
within
a
team,
so
that
team
has
been
disbanded.
Yes,
they've
got
that
knowledge,
but
as
part
of
a
programme
of
training
for
all
staff
within
img.
G
G
So
I
think
that
was
a
significant
change
that
we've
made,
but
obviously
it
takes
time
to
train
people
up
and
get
them
to
a
standard,
and,
as
you
probably
appreciate
when
staff
are
doing,
requests
and
they're
learning,
they
all
have
to
be
peer-checked.
We
can't
just
send
them
out,
so
it
is
a
work
in
progress,
but
I
think
that's
a
significant
change
that
will
have
quite
a
significant
impact
once
everybody
is
up
to
speed.
G
We've
also
looked
at
a
number
of
processes
and
activities
that
the
request
team
were
undergoing.
Originally,
the
the
ig
teams
and
the
individuals
who
were
doing
requests
were
spread
around
the
council.
This
was
quite
a
few
years
ago
and
about
five
years
ago
they
were
all
brought
into
the
central
team
and
some
of
the
those
teams
brought
with
them
tasks
that
I
would
suggest
are
not
for
an
ig
request
team
to
do,
but
they'd
continue
doing
that
work
because
they'd
always
done
it.
G
So
we've
systematically
gone
through
saying
exactly
what
what
work
are
you
undertaking?
What
processes
are
you
undertaking
and
in
those
particular
instances
where
they
are
not
data,
protection
or
freedom
of
information
roles?
We
are
now
in
consultation
with
those
service
areas
and
saying
you
need
to
take
that
work
back
into
the
directorate,
so
that
will
again
give
the
team
more
capacity
is.
Is
that
enough.
D
Yes,
absolutely
is
chair,
because
louise
has
not
only
answered
my
two
questions
but
also
anticipated
and
answered
my
next
one.
So
that's
excellent.
A
C
C
Very
often,
cctv
seems
a
possible
help
in,
what's
normally
a
very
unsuccessful
exercise.
We
try
to
deal
with
this
problem,
but
we
don't
succeed
very
often
and
we
don't
catch
the
people
responsible.
So
I'd
like
to
ask
a
little
bit
more
about
that,
particularly
I
can
see
that
cctv
often
comes
into
contact
with
data
protection
rules
and
it's
something
which
the
local
authority,
I
think,
should
have
a
play.
A
bigger
role
myself,
but
I'd
like
to
hear
other
people's
views.
G
You
quite
right,
councillor,
illingworth
cctv
comes
under
the
surveillance
commissioner,
but
any
regulatory
action
that
can
be
taken
against
local
authorities
for
the
misuse
of
cctv
would
be
a
data
protection
issue
and
therefore
does
in
part,
fall
under
information.
Governance's
remit.
C
One
of
the
things
I
was
keen
to
see
is
to
say
it
shouldn't
be
overused
and
it
should
be
proportionate
to
the
size
of
the
problem
where
I've
seen
it
used
successfully
in
the
past,
the
one
I
could
think
of
as
a
case
in
hull
down
by
the
doxing
hull,
which
was
hugely
successful,
dealing
with
prostitution
and
drug
drug
peddling.
But
when
the
problem's
sold
you
want
to
move
it
on.
A
Thank
you,
council
linworth,
for
the
for
your
comments,
any
other
questions
from
members.
Thank
you.
Does
the
committee
agree
the
recommendations
set
out
in
the
report
to
consider
the
contents
of
this
report
and
the
assurance
provided
as
to
the
council's
approach
to
information,
management
and
governance
and
suggest
areas
where
they
would
like
to
see
further
focus?
A
Thank
you
we'll
go
to
item
12
and
I
that's
the
annual
insurance
report
on
employment
policies
and
employee
conduct
and
I
invite
jess
to
present
the
report.
Thank
you.
K
Thank
you
chair,
so
this
is
the
annual
assurance
report
on
the
hr
employment
policy
and
conduct,
and
so,
though,
hr
covers
a
wide
remit
and
initiatives
in
the
organization.
This
report
focuses
on
specifically
on
our
employment
policies,
so
we
are
confident
it's
working
well
in
line
with
our
people
strategy
and
our
ambition
of
being
the
best
place
to
work.
K
We
hold
regular
policy
reviews
with
trade
unions
and
at
present
the
disciplinary
and
grievance
policies
are
planned
to
be
reviewed
in
2022
throughout
the
pandemic.
Hr's
focus
has
been
on
support
in
the
organization
through
covid
and
supporting
staff
to
be
reallocated
to
prioritise
our
frontline
services
that
were
under
pressure
as
a
result
of
the
pandemic
and
that
needed
additional
support.
K
This
included
implementing
a
regular
manager,
communications
email
to
keep
managers
up
to
date
on
key
changes
relating
to
covid.
This
included
details
on
risk
assessments
and
advice
following
central
government
changes,
but
this
has
now
broadened
to
wider
updates
for
managers
about
general
employee
information
and
any
key
policy
changes.
K
In
addition,
internal
audit
have
recently
commenced
an
audit
looking
at
how
the
arrangements
in
place
to
manage
the
risks
associated
with
employee
outside
interests
have
been
embedded
and
complied
with,
and
we
expect
the
result
of
this
to
come
later
in
2022
in
late
2021.
The
manager
habits
were
reviewed
and
have
been
refreshed
and
are
now
expectations
that
apply
to
all
of
our
staff.
K
There
is
a
regular
democratic
oversight
of
hr
activity
through
regular
meetings
of
the
hr
leadership
team,
with
the
executive
member
for
resources
and
deputy
leader
of
the
council,
as
well
as
a
regular
cycle
of
information
going
through
the
resources
scrutiny
board
through
the
review
required
for
this
report
and
the
assessment
and
ongoing
monitoring
carried
out.
The
chief
officer
hr
has
reached
an
opinion
that
that
employee
conduct
is
properly
managed.
Policies
are
regularly
reviewed
and
employee
conduct
forms
part
of
normal
manager
and
employee
relations.
I
Yeah,
just
one
just
to
help
me
understand,
item
58.
On
page
76,
you
say
there
was
68
disciplinary
cases
concluded.
I
I
One
of
the
reasons
that
perhaps
saw
the
the
decrease
in
cases
is
probably
that
some
of
the
other
services
where
we
might
have
expected
disciplinary
action
to
occur
have
been
closed
through
long
periods
through
the
pandemic,
which
may
have
alleviated
some
of
the
pressure
on
that
which
has
enabled
us
to
concentrate
on
has
just
said
the
most
important
cases
first
and
agree
solutions
around
that.
So
we're
not
aware
in
terms
of
discipline
that
anything
hasn't
been
properly
investigated.
A
A
Thank
you.
We
will
go
to
item
13
is
the
grant
thornton
audit
report
isa,
260
and
I'd
like
to
invite
gareth
to
present
the
external
auditors
report.
Thank
you.
Gary.
M
J
Thank
you
chair,
so
the
the
report
presents
the
updated
version
of
the
accounts
and
grant
thornton's
audit
report
on
them.
So
if
I
could
just
cover
the
issues
with
the
statements
of
accounts
first,
so
a
revised
version
of
the
accounts
was
circulated
with
the
committee
papers.
That
was
the
latest
position
as
we
knew
it
as
that
last
friday,
there
are
two
further
changes
that
we
need
to
make
the
committee
aware
of,
and
I've
circulated
a
briefing
notes
covering
those,
so
the
first
of
those
relates
to
pensions.
J
So
the
version
of
the
accounts
that
was
circulated
contained
estimated
figures
for
two
items
where
we
knew
we
would
need
to
make
an
adjustment,
but
we
hadn't
yet
received
confirmation
from
the
west
yorkshire
pension
fund
of
the
exact
figure.
I
have
now
received
confirmation
of
one
of
those
figures
and
that
is
to
do
with
the
pensions
assets.
J
So
the
council's
share
of
the
west
yorkshire
pension
fund
assets
will
need
to
increase
by
42.8
million
in
comparison
to
the
position
of
the
draft
accounts,
rather
than
the
estimated
figure
we
circulated
of
32.5
million.
So
there
needs
to
be
a
further
10.3
million
change
that
will
be
a
reduction
in
the
net
pensions
liabilities
and
the
corresponding
change
in
the
pensions
reserve.
J
J
Since
the
draft
accounts
were
issued,
the
government
has
clarified
that
changes
in
circumstances
due
to
covides
don't
qualify
as
a
material,
changing
circumstances
to
support
a
business
rate
appeal,
so
the
figures
that
we
put
into
the
draft
accounts
to
allow
for
those
appeals
that
we
have
received,
we
can
take
those
out
and
as
a
result
of
that,
the
council's
share
of
the
overall
appeals
provision
for
business
rates
will
reduce
by
3.7
million
we've
also
reviewed
the
bad
debt
provision
and
the
collection
rates
subsequent
to
the
end
of
last
year
have
actually
been
better
than
we
had
anticipated,
and
as
a
result
of
that,
we
can
reduce
the
bad
debt
provision
for
business
rates.
J
Because
of
that
improved
position,
we
are
entitled
to
less
of
the
taxation
income
guarantee
grant
that
the
government
has
been
providing
in
relation
to
business
rates.
So
we
will
need
to
reduce
the
accrual
for
that
by
five
and
a
half
million
pounds
with
a
corresponding
reduction
in
earmarked
reserves
and,
finally,
there's
a
a
reduction
of
sorry,
an
increase
of
750
pounds
in
the
levy
payable
to
the
regional
business
rates
pool
as
a
result
of
our
improved
position.
J
The
only
other
material
change
that
we've
made
since
the
draft
accounts
were
issued
was
covered
in
the
report,
which
is
a
reduction
of
18.5
million
pounds
in
the
value
of
property
plant
and
equipment
as
a
result
of
a
small
number
of
errors
in
evaluations
being
identified
as
that
today,
we're
not
aware
of
any
other
issues
that
would
need
to
be
adjusted
for
other
than
final
confirmation
from
west
yorkshire
pension
fund
of
that
pensions,
liability
figure.
However,
as
grant
thornton's
audit
work
is
still
ongoing.
J
If
there
are
further
material
amendments
arising,
then
we
would
bring
a
final
version
of
the
accounts
back
to
the
next
meeting
of
the
committee
in
march.
For
the
committee
to
approve
them
in
a
similar
vein,
appendix
one
to
the
report
is
the
management
representation
letter
which
grant
thornton
asked
us
to
provide
them
with
before
the
conclusion
of
their
audit
grant.
Thornton
will
want
that
letter
to
be
signed
at
the
end
of
their
audit
rather
than
as
of
today.
J
So
obviously
because
of
the
potential
again
for
further
events
to
happen.
So
I
could
confirm
that,
as
a
today,
officers
are
not
aware
of
any
issues
that
would
prevent
that
letter
from
being
signed,
and
members
are
asked
to
raise
any
issues
which
they're
aware
of
in
terms
of
the
recommendation.
The
committee
is
asked
to
authorize
the
chair
to
sign
that
letter
on
behalf
of
the
committee
at
the
appropriate
time,
subject
to
further
review
by
officers
and
to
the
committee
being
consulted
by
email
at
that
stage
for
any
further
issues
they
may
be.
J
But
if
the
committee
are
content
to
approve
the
recommendations
on
that
basis,
then
all
being
well,
we
should
be
in
a
position
to
conclude
the
process
and
finalize
the
accounts
before
the
next
meeting
of
the
committee
in
late
march,
and
as
I
say,
I
would
stress
that
if
any
other
material
issues
do
arise,
then
we
will
bring
back
a
final
version
of
the
accounts,
the
committee
in
march,
to
approve
so
with
that
I'll
hand
over
to
gareth
and
apologist
for
the
bless
you
there.
Thank
you.
M
Thank
you,
mary
and
thanks
chair,
so
turning
to
our
isa
260
report.
As
I
say,
this
is
our
key
report
summarizing
the
key
issues
arising
from
the
accounts.
Audit
of
the
2021
accounts
I'll
go
through
some
of
the
key
headline
messages
chair
and
then
permin
will
take
you
through
some
of
the
points
of
detail.
M
So,
if
you
turn
to
section
one
headlines,
we
summarize
there
some
of
the
key
issues
arising
from
the
audit.
I
think
it's
important
to
note
at
the
top
of
that
right
hand,
side
there
that
as
of
today's
date,
there
are
no
audit
adjustments
that
impact
on
the
out
turn
position
of
the
council
or
your
level
of
useful
reserves.
So
you
know
the
the
bottom
line
of
the
council.
M
If
you
like,
there's
no
audit
adjustments
impacting
on
that
based
on
our
work
today,
members
will
recall
from
previous
workshops
that
we've
done
around
the
work
of
external
audit
last
summer
and
in
the
autumn
last
year
that
a
lot
of
our
audit
work
focuses
on
the
two
high
value
areas
of
your
balance
sheet,
your
property
plan
and
equipment
or
fixed
assets,
as
they
used
to
be
known
and
your
share
of
the
west
yorkshire
pension
fund
liability
and,
as
mary
has
already
said,
there
are
some
adjustments
coming
out
of
our
work
in
those
two
particular
areas
which
are
highlighted
on
that
initial
page.
M
So,
in
addition
to
that,
we've
highlighted
some
presentational
disclosure
changes
which
we're
aware
that
management
has
actioned.
M
There
are
some
recommendations
arising
from
our
work
and
we've
included
those
in
in
the
action
planet
appendix
a
and
we've
also
followed
up
our
recommendations
from
from
the
prior
year.
M
Our
work
is
ongoing,
but
is
nearing
completion,
as
mary's
just
said,
we've
highlighted
towards
the
bottom
of
page
three,
some
of
the
key
areas
where
where
work
is
still
being
finalized,
so
we've
already
talked
about
ppe
and
on
the
pension
fund.
Other
key
area,
probably
on
that
list,
is
the
testing
of
operating
expenditure
and
also
agreeing
those
accounts
back
to
the
council's
ledger
system.
M
There
is
a
final
sort
of
quality
review
process
check.
Clearly
myself
perminder
and
the
independent
review
partner
review
the
audit
work
as
we
progress
and
that's
been
ongoing,
and
that
will
conclude
up
until
we've.
We've
got
sufficient
and
appropriate
audit
evidence
over
all
outstanding
areas
of
our
work.
M
M
So
we
will
have
up
to
three
months
from
the
date
that
we
sign
off
your
accounts.
M
To
conclude,
our
vfm
work
we're
hoping
to
conclude
that
work
by
the
end
of
april
agree
with
with
victoria
and
other
relevant
senior
officers
and
then
bring
it
to
this
committee
at
the
june
meeting,
so
that
work
does
remain
ongoing.
As
I
say,
a
separate
detailed
report
on
the
council's
vfm
arrangements
will
be
coming
to
this
committee
in
due
course
in
terms
of
statutory
duties
over
the
page
on
page
four,
we've
not
had
to
issue
any
statutory
recommendations
or
a
public
interest
report.
M
When
we
sign
off
your
accounts,
we
won't
be
in
a
position
to
issue
that
certificate,
because
two
aspects
of
our
work
will
be
ongoing.
At
that
point,
the
vfn
work,
as
I've
already
said,
and
then
we're
also
required
to
do
a
piece
of
audit
work
on
your
whole
of
government,
account
submission
or
your
wga
accounts
and
the
guidance
for
that
hasn't
even
been
issued.
M
Yet
so
we
won't
be
able
to
issue
our
audit
certificate
until
those
two
areas
of
work
have
been
concluded,
so
those
were
sort
of
the
key
messages
in
terms
of
the
accounts
audit,
but
I'll
just
ask
permin
in
our
chair
just
to
talk
through
one
or
two
of
the
key
areas
of
detail
in
the
report.
Thank
you,
chair.
L
Thank
you
gareth
before
I
take
you
on
to
the
significant
risks
that
we
looked
at.
I
think
it's
just
important
to
draw
out
that
our
audit
approach
has
been
risk-based
and
it
looks
at
the
council's
internal
controls
and
also
involves
substantive
testing
of
significant
transactions
and
material
account
balances.
L
The
significant
risks
commencement
page
8-
and
these
are
the
main
areas
of
our
audit
work,
where
we
think
there
is
a
significant
chance
that
the
numbers
that
you've
included
in
the
accounts
may
be
potentially
misstated,
and
there
are
two
significant
risks
that
all
auditors
are
required
to
consider.
L
One
is
around
the
management,
override
of
controls
and
that's
around
amending
numbers
that
may
actually
impact
on
the
outside
position
and
principally
our
work
around
that
looks
at
journal
entries
and
the
overall
arrangements
that
you
have
in
place
to
look
at
the
key
reported
numbers
and
assessments
that
you
make
around
that.
No
issues
have
come
out
from
our
work
around
that,
although
we
have
yet
to
conclude
on
that
area
over
the
page.
L
L
No
issues
have
come
up
from
our
work,
just
except
for
one
which
is
set
out
at
the
bottom
of
page.
Nine
on
the
right
hand,
side
which
is
around
the
housing
revenue
account
and
dwelling
rents
being
included
in
the
draft
accounts
being
1.3
million
greater
than
the
rent
system,
and
that
was
down
to
a
manual
adjustment
not
being
processed,
which
has
now
been
actioned
and
corrected
by
management
over
the
page
onto
page
10.
L
This
is
where
the
sort
of
the
main
areas
of
significant
work
that
we're
going
to
take
and
commence
gareth
mentioned
some
of
the
big
numbers
in
the
accounts:
the
ppe
or
london
buildings
and,
of
course,
london.
Buildings
is
one
of
the
biggest
numbers
that
you
have
on
your
balance
sheet
and
in
your
accounts,
and
you
can
appreciate,
we
will
spend
some
time
looking
at
each
of
those
areas.
L
When
we're
testing
a
random
sample
of
ruling
valuations,
we
identified
two
errors
of
0.9
million,
which
overstated
the
valuation
management,
then
extended
the
same
type
of
valuation
to
other
areas,
just
to
make
sure
there
were
none
and
a
number
of
other
ones
were
identified,
which
meant
that
at
the
overall
adjustment
identified
as
2.1
million
pounds,
the
second
area
is
around
the
temple
green
park
and
ride
valuation.
You'd
included
land
from
phase
one
again
in
phase
two,
so
you
double
counted
it
and
that
error
resulted
in
an
error
of
16.4
million
in
total.
L
That
along
was
that
was,
along
with
the
use,
some
building
costs
that
hadn't
been
properly
dealt
with
over
the
page
and
just
want
to
draw
out
and
sort
of
middle
paragraph
that
in
undertaking
our
work,
we
noted
that
your
valuers
have
used
a
material
uncertainty
limitation
on
their
valuations,
which
basically
says
they
can't
guarantee.
L
So
we
did
challenge
management
who've
conferred
with
the
valuers
and
management
believe
that
that's
something
that
you
want
to
maintain
and
leave
in,
given
the
uncertainties
that
the
values
have
given
to
management.
So
I
think
we
just
wanted
to
bring
that
to
your
attention
and
secondly,
just
to
let
you
know
that
when
we
issue
our
audit
opinion,
that's
something
that
we
won't
be
bringing
to
your
attention,
as
we
did
last
year,.
L
L
We've
not
identified
any
issues
relating
to
investment
properties
at
this
stage
that
we
wish
to
bring
to
your
attention
and
then
the
next
couple
of
pages
are
on
the
pension
fund
net
liability
again
a
significant
amount
about
1.7
billion
in
your
accounts,
mary's
already
highlighted
to,
I
think,
one
of
the
adjustments.
L
There
are
two
and
we're
just
waiting
for
the
final
confirmations
to
come
through.
So
the
first
one
we
thought
was
32
and
a
half
million
it's
42.8
and
then
we're
just
waiting
for
the
final
confirmation
of
the
16.1
million
two
which
is
set
out
there.
L
Over
the
page
on
to
page
14
group
accounts
and
group
audit,
you
don't
produce
group
accounts,
but
you
do
have
group
entities,
including
a
number
of
subsidiary
companies
you
produce
for
us
each
year,
an
assessment
which
determines
whether,
in
your
view,
you
need
to
produce
group
accounts
or
not,
which
we
have
received
and
we're
now
currently.
Looking
at
that.
L
One
of
the
recommendations
we
made
in
last
year's
audit
findings
report
was
that
your
group
accounts
disclosure
would
benefit
by
showing
more
information
on
the
entities
that
the
council
deals
with.
That's
something
that
the
council
has
expanded
in
this
year's
accounts,
but
we
feel
some
additional
information
would
be
appropriate
and
that
should
be
expanded
further
to
include
things
like
gross
expenditure,
gross
income,
the
surplus
deficit
of
the
entity,
as
well
as
any
gross
assets
and
gross
liabilities.
L
We've
also
undertaken
work
on
grant's
income.
Obviously,
you've
had
a
lot
more
grant
income
this
year
because
of
covet
19.
Significant
amounts
of
money
have
flowed
through
the
council
and
it's
looking
at
the
arrangements,
whether
you've
treated
the
monies
as
agent
or
principal
again.
No
issues
have
come
out
from
our
work
on
that.
So
far,
bottom
of
the
page
are
specialist,
undertook
some
reviews
of
your
I.t
general
controls
arrangements
within
the
council.
L
Secondly,
around
the
segregation
of
duty
and
conflicts
with
user
ids
and
then
in
respect
of
the
financial
management
system.
I
believe
around
reviewing
failed
loggings
for
suspicious
activity
and
a
lack
of
review
of
information
security.
Audit
logs
recommendations
have
been
made
for
each
of
those
areas
and
management
responded
in
the
action
plan
at
the
back,
which
we'll
come
on
to
in
a
few
minutes.
L
There
are
also
a
number
of
key
judgments
and
estimates
which
is
set
out
on
page
17
onwards
that
you
use
when
you
actually
pull
your
accounts
together.
You'll
recall
the
audit
committee,
but
one
a
paper
was
presented
which
set
out
management's
approach
to
key
judgments
and
estimates.
We
have
reviewed
those
and,
although
we
haven't
concluded
our
work
in
them
in
all
areas
at
the
moment,
there
are
no
specific
areas
that
we
wish
to
bring
to
your
attention
other
than
on
page
18,
which
is
around
the
valuation
date
for
fixed
assets.
On
london,
buildings.
L
You've
moved
that
date
from
the
30th
of
september.
To
the
1st
of
january.
We
consider
it
would
be
appropriate
to
move
that
to
the
year
end,
the
31st
of
march,
so
we've
repeated
our
recommendations
we
had
in
last
year
and
secondly,
just
to
bring
to
your
attention
again
the
material
valuation
and
certainty
which
I've
already
referred
to.
L
There
are
four
methods
which
are
allowed
by
statute,
in
which
case
you
can
pick
one
of
the
four
or
a
mixture
of
the
four
and
as
part
of
our
work.
What
we
did
was
we
looked
at
the
charge
for
2021
and
basically
tried
to
estimate
the
period
over
which
you
were
writing
and
recovering
assets,
and
that
came
out
additional
to
49
years.
We
would
expect
it
to
be
50
years
or
less
so
for
2021
it
falls
within
sort
of
what
we
would
expect.
L
If
you
compare
this
to
the
mrp
charge
for
the
prior
year,
it
was
much
much
lower
and
the
reason
for
that
was
there
was
accumulated
savings
that
you'd
brought
forward
from
overpayments
in
previous
years,
which
helped
to
offset
some
of
that
charge,
and
some
capital
receipts
also
were
used.
L
We're
going
to
be
looking
at
mrp
in
a
lot
more
detail
as
part
of
our
value
for
money
work
and
we'll
provide
a
commentary
around
that,
and
also
the
profiling
of
where
the
debt
is.
In
our
view,
the
use
of
the
annuity
method,
which
is
the
one
that's
predominantly
used
by
the
authority,
results
in
a
lower
level
of
charge
in
earlier
years
and
a
greater
charge
in
later
years,
but
we'll
sort
of
bring
that
more
out
in
our
report
within
the
auditor's
annual
report.
L
Moving
on
to
page
24
and
other
communication
requirements,
we're
not
aware
of
any
material
issues
in
relation
to
fraud.
L
L
Mary's
already
mentioned
the
letter
of
representation,
so
I
won't
go
into
that
again
and
then,
just
at
the
bottom
of
page
24,
we've
also
made
reference
to
working
papers.
We
made
a
recommendation
last
year
which
tried
to
draw
out
the
working
paper
numbers
agreeing
to
the
accounts
and
to
the
fms
system,
which
hasn't
really
been
straightforward
to
follow
for
us
again
this
year,
so
we've
re-raised
our
recommendation
going
forward.
L
We,
as
gareth
mentioned,
we
do
have
other
responsibilities
and
code
in
relation
to
other
information
which
are
published
along
with
the
annual
accounts,
including
the
annual
governance
statement
and
narrative
report.
There
are
no
issues
that
we
wish
to
bring
to
your
attention.
We
identified
a
few
minor
presentational
matters
which
are
being
amended
pool
of
government
accounts.
You'll,
be
aware.
This
is
something
that
we
are
required
to
complete
before
we
conclude
and
certify
the
audit.
L
The
guidance
hasn't
yet
been
issued
so
that
work
cannot
commence
at
this
stage
and
just
to
say
that
whilst
we'll
be
able
to
issue
our
opinion
on
the
financial
statements,
we
won't
be
able
to
certify
the
closure
of
the
audit
until
the
whole
of
government
accounts.
Work
has
been
concluded,
along
with
the
value
for
many
work
and
issue
of
our
auditor's
annual
report.
L
We
don't
have
any
issues
to
report
to
you
on
independence
and
ethics.
We
provide
one
additional
service
to
you,
which
is
the
chief
finance
officer,
insights
database
software
that
you
subscribe
to,
that
subscription
ended
at
the
end
of
march.
21
of
you
not
renewed
that,
so
that's
just
a
record
of
the
amount
that
was
paid
relating
to
2021.
L
the
appendices
which
are
appendix
a
the
action
plan.
We
have
documented
the
management
responses
received
which
will
follow
up
as
part
of
our
planned
program
of
work.
Next
year,
appendix
b
sets
out
prior
recommendations
appendix
season,
an
important
one.
To
be
aware
of
that's
the
audit
adjustments,
a
number
of
numbers
are
in
red
to
be
confirmed
and
we
will
adjust
those
once
we've
finalized
and
agreed
the
numbers,
including,
for
example,
on
the
pensions
fund,.
L
C
Yeah
question:
is
there
going
to
be
a
glossary?
It's
a
report
that
is
full
of
abbreviations,
and
lots
of
them
aren't
defined
anywhere.
A
ppe,
for
example,
which
to
me
stands
for
personal
protective
equipment
as
much,
but
it
obviously
means
something
completely
different
to
his
london
buildings.
In
this
report,
I'm
curious
to
know
what
it
is
and
also
we
can
be
made
more
intelligible
by
defining
the
other
abbreviations.
M
Thanks,
catherine
lewis,
we
will
update
this
report
at
the
point.
We
sign
off
the
opinion,
so
we'll
look
through
that
and
make
sure
any
abbreviations
are
clearer.
Ppe.
Yes,
I
mean
I,
I
still
refer
to
sort
of
fixed
assets
which
is
old
terminology
now,
but
effectively.
Ppe
is
fixed
assets,
land
buildings
equipment
that
type
of
thing,
but
under
the
international
account
accounting
standards.
It's
referred
to
as
ppe
property
plant
and
equipment.
M
D
Yeah,
chad
thanks,
I
hope
you'll.
Forgive
me
for
climbing
on
one
of
my
hobby
courses,
and
it
relates
to
the
section
on
page
29
regarding
mrp
and
the
use
of
the
annuity
method
for
repaying
debt.
In
the
past
I
kind
of
gently
crossed
swords
with
praminda
regarding
the
fact
that
we
were
admonished
as
an
authority
for
not
having
sufficient
reserves
to
deal
with
the
once
in
a
hundred
years.
D
D
The
council's
ability
to
spend
on
all
the
service
areas
in
the
future,
but
surely
the
converse
of
that
is
if
we
front
load
more
of
these
replayments
into
the
present
and
the
immediate
future,
then
that
is
going
definitely
not
conditionally,
but
definitely
to
lead
to
army
to
make
greater
cuts
in
order
to
finance
the
bahrain
in
the
immediate
period.
So
I'm
just
hoping-
and
I
appreciate
the
perminder-
says
they're-
going
to
come
back
with
a
bit
more
detail.
D
Presumably
a
lot
more
detail
on
this
aspect
when
they're
reporting
on
value
for
money,
but
I
hope
they
are
conscious
that
there
is
this
political
balance
to
be
struck
and
that
it's
not
that
easy
to
say
one
is
right
and
one
is
wrong
because
we
live
in
the
here
and
now
we're
having
to
respond.
I
know
it's
not
an
accountancy
term
to
book
to
the
financial
pressures
placed
on
us
over
the
last
12
years
by
the
incumbent
governing
party,
and
you
know.
L
Thank
you
for
that
that
comment.
I
think,
there's
a
couple
of
observations
to
make.
Firstly,
I
think
the
option
you've
selected
is
one
that
is
one
of
the
approved
ones.
You
are
required
to
apply
one
of
the
four,
so
what
you're
doing
is
right.
L
I
think
the
the
key
here
is
around
whether
you
made
an
informed
decision
with
all
the
available
information,
so
we've
not
undertaken
sufficient
work
to
give
you
a
view,
but
if
I
was
going
forward
sort
of
a
a
month
or
so
once
we've
had
a
look
at
it.
What
we've
seen
elsewhere
it's
around
in
coming
to
that
view,
each
year,
whether
you've
had
all
the
available
information
for
you
to
properly
consider
take
an
informed
view
which,
ultimately,
as
you
rightly
say,
is
a
political
decision.
L
You
know
it's
up
to
you
as
members,
what
you
wish
to
proceed
and
which
decision
you
want
to
make
and
if
that's
been
done
and
you've
had
all
the
available
information
and
you
decide
you
want
to
spend
more
now
and
sort
of
pay
back
or
load
the
cost.
A
little
later,
that's
a
decision
which
is
absolutely
right
that
must
be
taken
within
the
overall
context
of
the
financial
position
of
the
authority,
and
I
think
again
that's
something
that
we've
not
yet
had
chance
to
look
at.
D
Just
to
reinforce-
because
I
left
this
out-
there's
a
very
important
phrase-
that
the
method
that
we're
employing
is
not
as
prudent
as
other
measures,
and
I
welcome
perminder's
qualification.
But
that
does
seem
to
be
a
pretty
categorical
statement.
A
H
I
think
we
just
need
to
be
clear
on
the
annuity
on
the
annuity
method.
There's
two
elements
to
it
and
it's
like
your
mortgage,
so
the
level
that
we
repay
is
the
same
level
over
the
period.
One
element
of
that
is
your
mrp.
H
The
other
element
is
the
interest,
so
in
the
earlier
years
you
repay
less
capital
and
more
in
the
latter
years
in
the
early
years,
you
pay
more
interest
and
less
interest
in
the
latter
years,
but
you
pay
the
same
level
over
the
number
of
years
and
therefore
looking
at
just
one
element
of
it
isn't
really
saying,
isn't
really
right.
In
my
opinion,
you'd
look
at
the
hit
in
the
hole
and
it's
the
way,
the
annuity
level.
The
annuity
model
works
is
that
the
level
of
cost
is
is
across.
H
All
years
is
the
same.
I
would
also
say
that
a
lot
of
local
authorities
use
the
annuity
model,
we're
not
in
isolation,
and
I
would
say,
the
majority
do
and
it's
one
of
the
models
that's
been
agreed.
This
prevents
said
by
statute,
so
you
know
we're
not
doing
anything
that
we've
not
been
given
permission
to.
Do.
I
don't
know
if
mary
wants
to
add
anything
to
that.
D
Perhaps
I
kind
of
didn't
articulate
my
comment
sufficiently.
Clearly,
there
was
no
attempt
to
criticize
victoria
or
the
authority
for
using
this
method.
Quite
the
reverse,
and
it
was
just
questioning
that
there
was
judgmental
language
being
used
in
this
document
before
we'd.
Actually
looked
at
the
wider
perspective
that
that
paminda
referred
to.
H
A
F
F
F
F
How
is
this
valuation
approach
and
process
different
to
the
other
valuation
approaches,
and
how
can
you
say
that
this
is
just
a
one-off
error
in
this
unique
situation?.
L
That's
a
very,
very
good
question
so
because
this
is
a
development
that
was
sort
of
progressing
that
makes
it
a
little
bit
more
complex.
It's
quite
a
large
and
unusual
scheme.
It's
not
the
type
of
thing
that
you
sort
of
get
involved
with
each
year.
It's
quite
unusual,
so
the
other
area
that
we
identified,
an
error
in
which
is
around
the
ruling
valuations,
those
are
fairly
regular
and
because
we
felt
that
that's
something
that
could
be
made
again
in
other
areas.
L
I
Yeah,
just
to
help
me
understand
a
little
bit.
You
talk
about
the
yorkshire
pension
fund
asset
revaluations.
I
J
Counselor,
the
valuations
are
all
done
by
the
west
yorkshire
pension
fund
and
the
valuations
that
they
put
on
the
assets
feed
into
the
actuaries
calculations,
which
then
feed
into
our
pension
assets.
In
terms
of
our
accounts
council,
we
don't
actually
have
any
involvement
in
carrying
out
the
valuations
of
those
assets.
J
As
far
as
I
understand
it,
the
differences
have
come
on
the
part
of
the
asset
portfolio
that
are
not
quoted
where
there
needed
to
be
individual
valuations
of
those
funds.
So
I
think
it's
a
timing
issue
in
that
they
had
at
the
time
that
we
needed
to
provide
the
data
to
the
actuaries
in
order
to
provide
the
pension
funds
assets
as
per
the
is
19
they
had
to
work
forward
from
valuations.
That
they'd
done.
J
I
think
I
think,
december
between
december
and
march,
they
subsequently
got
valuations
of
those
portfolios
between
april
and
june,
and
they've
now,
in
consultation
with
their
auditors,
agreed
that
the
valuations,
as
at
31st
of
march,
should
have
been
higher.
So
what's
happened
in
terms
of
our
accounts.
Is
that
those
revised
valuations
that
have
been
included
in
the
west
yorkshire
pension
fund's
final
audited
accounts
have
now
been
fed
back
into
the
calculations
of
our
pension
assets
based
on
an
is-19
basis.
M
Just
going
to
add
thanks,
chair
to
to
mary's
comments
in
response
to
council,
foster
that
that
updating
of
asset
valuations
between
a
sort
of
end
of
december
rolled
forward
to
the
end
of
march
versus
a
more
crystallized
valuation
at
the
end
of
march
is
quite
typical
in
local
government
accounts,
so
in
the
other
local
authorities
that
winder
I
are
involved
with.
That
does
typically
be
an
audit
adjustment
posted
on
the
asset
valuations
of
their
share
of
the
pension
fund,
because
some
very
small
movements,
when
you're
dealing
with
such
large
figures
do
tend
to
be.
M
You
know,
approaching
materiality
and
added
to
the
fact
that
the
valuation
of
a
council
share
of
a
pension
fund
typically,
is
always
a
significant
audit
risk.
So
there's
already
more
focus
on
that
figure.
So
a
combination
of
those
two
things
you
do
tend
to
see
quite
often
an
adjustment
on
the
valuation
of
a
pension
fund
asset
between
the
draft
accounts
and
the
final
account.
So
the
situation
that
leads
is
not
uncommon.
J
Yes,
they
have
revised
their
valuations
at
the
first
of
march,
based
on
subsequent
information.
That's
what's
happened.
L
Yeah,
just
an
observation
for
information,
so
other
authorities
what
we've
seen
in
the
same
areas
that
they
they
did
the
valuation
at
the
31st
of
december
and
projected
it
to
the
end
of
march
and
then
when
they
got
to
the
end
of
march,
obviously
been
a
significant
increase.
E
Thank
you,
chair
mine's,
a
much
more
generic
question.
Really.
I
noticed
in
the
iso
260
report.
You
refer
to
significant
audit
risks,
including
pensions,
liability
and
you've.
Had
some
like
adjustments
for
that,
and
I
know
that's
largely
well-
is
beyond
your
control
and
beyond
the
council's
control.
E
M
However,
I
think,
as
as
mary
said
in
her
introduction,
obviously
until
all
the
work's
concluded,
there
is
a
risk
of
a
potential
material
issue
cropping
up
on
journals
or
indeed
on
on
the
other
sections
of
our
work
that
remain
ongoing
past
experience
would
suggest
that,
because
the
audit
is
fairly
well
progressed
that-
and
we
focused
a
lot
of
our
work
on
the
riskier
areas-
that
the
chances
of
a
material
misstatement
are
not
particularly
high,
but
we
can't
give,
I
guess,
100
guarantee
at
this
stage.
M
What
and
again
the
other
point
of
retreat
is
that
you
know
if
we
do
find
anything
material,
then
clearly,
we'd
have
to
bring
this
report
and
the
accounts
back
to
this
committee
in
in
march,
but
we're
working
on
the
basis
that
between
now
and
concluding
our
work,
if
there's
nothing
material
coming
out
from
that
that
we'll
deal
with
completion
of
that
directly
with
the
chair
and
and
with
victoria.
B
So
there
shouldn't
be
any
problems
in
march's
meeting.
I
will
be
bringing
a
proposed
work
programme
for
the
new
municipal
year.
So
should
members
have
any
items
that
they'd
like
to
see
on
that
work
program?
Please
drop
me
an
email
and-
and
let
me
know-
and
we
can
put
that
into
the
melting
pot,
and
I
believe
that
jonathan
would
like
to
have
a
similar
word
with
you
about
the
internal
audit
plan.
F
Yeah
members
will
be
aware
that
we're
bringing
the
internal
audit
plan
to
the
meeting
in
march,
so
the
exercises
are
ongoing.
The
meetings
across
our
management
team
at
the
moment
to
put
that
plan
together
in
various
consultations
within
our
own
team
liaison
with
risk
and
best
practice.
I
just
wanted
to
use
this
opportunity
to
ask
members
if
there
are
any
particular
areas
that
you
would
like
us
to
give
assurance
on
what
to
consider
within
that
plan.
F
Please
get
in
touch
with
either
myself
or
or
louise
booth,
and
you
can
obviously
do
that
outside
of
the
meeting,
but
we'll
be
bringing
the
the
plan,
obviously
in
march.
So
if
you
could
come
back
to
us
within
the
next
couple
of
weeks,
that
would
be
appreciated.
Thank
you.
A
Thank
you,
jonathan.
Are
there
any
comments
from
members?