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A
Okay,
all
right
good
afternoon,
everyone
and
welcome
to
this
meeting
of
the
corporate
governance
and
audit
committee.
My
name
is
councillor
camilla,
maxood
and
I'll
be
sharing
today's
meeting.
Today's
meeting
is
being
live
streamed
on
the
city
council's
website,
so
that
the
public
can
observe
the
meeting
without
needing
to
be
present.
A
B
K
Let's
get
my
breath
back
jonathan
bentley
counterfeit,
we
would
be
turned
all
over
the
world.
A
Thank
you.
Moving
to
agenda
item
number
one.
K
Thank
you,
chair
under
agenda
item
number
one.
There
were
no
appeals
against
the
refusal
of
inspection
of
documents
under
agenda
item
two.
There
are
no
items
where
we
need
to
exclude
the
press,
our
public
under
a
gender
item,
three
layer
items,
I'm
not
aware
of
any
later
items
of
business
agenda.
Item
for
declarations
of
interest.
Can
I
ask
members
to
declare
any
interests?
Please
I'll.
Take
that
as
norm
agenda
item:
five:
apologies
for
abstinence,
just
one
chair
and
that's
councillor
mills.
Thank
you.
A
B
Chair
there
are
three
matters
that
I'm
aware
of:
firstly,
on
minute
35
relating
to
the
psn
submission
from
the
council.
I've
had
a
note
confirming
that
the
information,
governance
and
cyber
service
are
pleased
to
report
that
the
second
psn
submission
entered
within
the
guidelines
set
up
by
the
cabinet
office
was
successful.
B
Lcc
therefore
have
a
psn
certificate
which
will
ease
compliance
work
across
the
council
and
enable
data
to
continue
to
be
shared
where
it's
needed.
The
work
completed
by
the
many
and
varied
members
of
the
psn
task
force
has
been
celebrated
by
ids,
with
a
nomination
for
the
awards
for
excellence
in
the
category
team
of
the
year.
So
the
team
will
now
continue
into
2022,
with
the
annual
I.t
health
check,
taking
place
in
january
and
planned
psn
submission
date
for
july.
A
I
now
invite
richard
to
present
the
report
on
item
eight.
Please.
J
Thank
you
chair.
This
is
the
annual
report
to
this
committee
with
regard
to
providing
assurance
that
the
council
has
established
effective
financial
control
environment,
including
robust
arrangements,
and
also
this
report
republicans
requirement
in
terms
of
the
chief
finance
officers
protocol,
which
is
part
of
the
council's
constitution,
just
to
confirm
that
the
arrangement
set
out
in
the
protocol
have
been
complying
with
the
report
itself
concerns
it
with
itself
with
the
details
in
terms
of
supporting
that
assurance.
J
It
also,
then,
specifically
as
as
required
by
the
chief
officers
g
financial
protocol,
just
in
terms
of
how
the
council
complies
with
sit
for
statement
in
terms
of
the
role
of
the
chief
financial
officer
and
that's
detailed
again
on
page
24
going
into
page
25..
J
In
terms
of
the
officer
oversight,
in
terms
of
these
systems
of
control
that
we
have
in
place
and
then
following
that
also
details,
the
role
of
members
and
the
demographic
democratic
oversight
as
well,
and
it
details
in
terms
of
executive
board,
full
council,
etc.
J
It
also
recognizes
the
requirement
to
clearly
communicate
the
arrangements
that
we
have
in
place
and
then
also
containing
the
report.
It
then
puts
down
in
some
detail
in
terms
of
the
arrangements
we
have
for
sort
of
financial
planning
and
budget
setting,
both
from
a
capital
having
a
revenue
perspective
and
also
details
as
well.
The
monitoring
arrangements
that
we
have
in
place
again,
not
just
in
terms
of
the
revenue
budget,
but
also
the
capital
programme
as
well.
J
It
also
considers
the
role
of
the
internal
officer
process
for
the,
in
turn,
determining
the
integrity
of
the
arrangements
that
the
council
has
in
place,
and
then
it
also
references
on
page
38,
the
respective
roles
of
internal
audit
and
the
role
they
have
in
terms
of
providing
assurance
to
members.
Your
key
core
financial
systems
and
processes
are
robust
and
also
the
role
of
external
order
in
terms
of
providing
that
independence
assurance
on
the
council's
accounts
as
well.
J
It
also
references
the
requirement
to
make
sure
that
we
have
appropriate
arrangements
in
place
for
dealing
with
ir35
and
it
also
references
on
paragraph
63.
The
outcome
of
a
recent
survey
in
terms
of
internal
control,
in
terms
of
recognition
of
having
financial
regulations
in
place,
arrangements
for
obtaining
advice
and
guidance
and
generally
there's
a
good
recognition
in
terms
of
people
being
aware
of
those
arrangements.
But
there
are
opportunities
for
improvement
as
well
when
they're
detailed
on
page
45
towards
the
end
of
the
report.
J
A
Thank
you,
richard.
Are
there
any
questions
from
members.
E
Just
just
a
quick
one
on
page
30
you
talk
about
briefings
for
new
councillors,
I'm
probably
one
of
the
probably
the
newest
councillors
on
this
committee,
and
I
think
it's
be
fair
to
say
I
received
some
briefing,
but
no
training.
Can
you
just
explain?
Is
it
briefing
for
councillors
or
training.
J
Traditionally,
counselor
is
that
there
has
been
when
new
members
have
been
elected
to
the
council.
There's
a
series
of
training
sessions
that
take
place
and
specifically
there's
been
a
finance
presentation
in
terms
of
an
introduction
to
local
government
finance,
picking
up
the
sort
of
key
key
aspects
of
that
in
terms
of
how
local
governments
funding
key
issues,
key
reports
and
stuff
like
that,
and
that's
usually
organized
through
the
sort
of
governance.
J
So
if
that's
not
happened,
then
clearly
we
need
to
make
sure
that
that
does
happen.
Thank
you.
A
Could
have
been
due
to
the
covered
counsellor.
E
A
Any
more
questions
no
do.
Does
the
committee
agree
the
recommendation
set
out
on
page
17
of
the
agenda
pack,
which
is
to
note
the
chief
officer
financial
services,
assurances
that
air,
the
appropriate
systems
and
procedures
are
in
place
to
ensure
that
there
is
sound
financial
management
and
control
across
the
authority
and
be
the
arrangement
set
out
in
the
finance
chief
finance
officers.
Protocol
have
been
complied
with.
A
Thank
you.
We'll
move
on
to
item
number
nine
I'd
like
to
invite
richard
again
to
present
the
report.
Thank
you.
J
Thank
you
chair.
This
is
this
report,
concerns
itself
with
the
procurement
proposed
procurement
of
external
auditors
to
the
council
for
the
statutory
accounts
for
the
five-year
period,
starting
from
2023-24.
J
In
terms
of
the
options
that
the
council
has
in
terms
of
a
procurement
route,
there
are
three
options.
The
first
one
is
to
appoint
its
own
auditor,
which
also
requires
it
to
follow
the
procedure
set
out
in
the
act.
We
can
also
act
jointly
with
other
local
authorities
to
procure
an
auditor
or
thirdly,
we
can
opt
into
the
national
auditor
appointment
scheme,
which
is
administered
by
a
body
designated
by
the
secretary
of
state
and
that
current
body
is
the
public
sector.
Audit
appointments,
limited
or
psaa,
as
it's
more
commonly
known.
J
After
considering
the
three
options
that
I've
just
run
through.
The
recommendation
is
that
the
council
joins
into
the
sector
wide
procurement
conducted
by
psaa.
J
On
the
basis
I
set
out
and
detailed
in
the
report
that
the
collective
procurement
will
reduce
costs
to
the
sector
and
and
to
individual
authorities.
J
So,
if,
if
we
don't
use
the
national
appointment
arrangements
and
the
council
would
need
to
sort
of
establish
its
own
auditor
panel
with
independent
chair
and
independent
members
as
well,
and
also
it's
put
in
terms
of
value
for
money
and
cost,
and
it
provides
the
best
opportunities
to
secure
the
appointment
of
a
qualified
registered
auditor
as
a
currently
only
nine
accredited
local
firms,
and
if
the
council
was
to
have
the
option
whereby
it
goes
alone
or
goes
in
conjunction
with
other
local
authorities,
it
would
be
drawing
in
on
the
same
pool
of
audit
firms
as
well,
and
then
the
potential
risk
that
we
will
be
unable
to
appoint
auditors
to
order
our
statutory
accounts
in
terms
of
the
requirements.
J
It's
for
this
committee
to
recommend
the
appointment
and
that
then
will
need
to
be
considered
at
full
council
to
agree
the
decision
to
opt
into
the
procurement
route
in
terms
of
going
through
psa
in
terms
of
the
council.
In
order
to
opt
in
to
the
psaa
procurement
route.
We
do
need
to
formally
respond
back
to
them
by
the
11th
of
march
2022.
J
in
terms
of
the
rest
of
the
process.
That's
detailed
in
the
report
on
page
53
is
that
if
the
council
chooses
to
go
down
the
psaa
route
in
the
spring
and
summer
of
next
year,
so
with
the
process
for
procuring
individual
appointments
and
then
and
that
will
be
completed
by
august
2022
during
the
autumn,
there'll
be
consultation
with
the
opt-in,
local
authorities
on
proposed
order
upon
appointments
and
at
the
end
of
next
year,
the
31st
of
december.
That
will
be
the
confirmation
of
who
is
the
appointed
auditor.
K
Yes,
please,
under
the
proposed
and
most
sensible
method
of
appointing
artists.
What's
listed
council
involvement
in
the
negotiation
of
the
audit
fee.
J
All
of
the
procurement
itself
will
be
undertaken
with
signing
in
to
go
through
the
procurement
route
with
psaa
and
and
they
will
get
involved
in
terms
of
negotiating
that
fee.
Ultimately,
when
did
that
the
auditor's
appointment
were
recommended,
we
will
know
what
the
fee
is.
At
the
same
time,
then
councillor.
A
I
I
was
just
going
to
come
in
and
say
that
and
when
psa
are
doing
the
negotiations
on
our
behalf,
excuse
me:
I'm,
representing
all
local
authorities,
excuse
me
and
we
do
get
value
for
money
and
that
we
have
seen
that
the
fee
has
been
reduced
over
a
number
of
years
and
especially
the
last
year
when
they
did
negotiate
on
our
behalf
and
what
I
would
say
was
once
the
fees
set.
Then
we
can,
if
there's
any
changes
to
the
workloads
etc,
that
are
expected
by
the
external
auditors.
C
We
have
the
meetings
the
sit
for
initiative
which,
to
my
members,
alter
the
basis
on
which
audits
are
being
done
or
could
have
quite
a
radical
effect
on
the
the
audit
procedure
and
whether
we
get
any
indication
of
the
whether
our
auditor
is
likely
to
be
of
a
more
sort
of
conservative
member,
the
small
c
or
whether
they're
likely
to
be
radicalized
and
making
new
departures
in
audit.
C
J
In
terms
of
by
signing
into
this
process,
you
know
this:
this
will
be
the
procure.
The
preferred
procurement
route
and
psa
will
do
that
on
our
behalf
and
we'll
get
the
benefits
as
outlined
in
in
the
report.
J
In
terms
of
that,
in
terms
of
the
the
scope
of
the
order,
that
is
is
again
as
detailed
and
put
that
be
fairly
prescriptive,
whichever
procure
in
terms
of
what
they
do,
when
the
order,
the
nature
of
the
order
they
have
to
undertake
that
you
know
that,
with
the
same
audit,
whether
we
go
and
procure
ourselves
or
or
whether
you're
going
with
another
local
authority
or
whether
we
go
down
this
psa
procurement
route
as
well,
that
you
know
in
terms
of
there's
just
some
details
in
the
report
there,
just
just
saying
in
terms
of
the
background,
has
a
different
environment,
probably
from
2017
when
we
procured
the
last
one,
but
it
is
pretty
formulaic
and
pretty
prescriptive
in
terms
of
the
work
and
the
coverage
that
they
have
to
do
and
the
standards
they
have
to
achieve.
D
I
just
wanted
to
confirm
that
what
we're
being
recommended
to
do-
and
I
I
think
it's
the
best
approach
it
minimizes
risk
to
a
very
great
extent,
is
identical
to
the
process
we
went
through
when
previously
appointing
an
auditor
and
if
it
isn't,
what
are
the
differences,
because
I
read
the
first
sentence
of
the
report
saying
that
it
was
a
procurement
led
via
pssa
limited.
So
is
there
a
difference
or
are
we
just
simply
doing
what
we
did
before.
B
B
Won't
name
them
going
back.
Maybe
council,
you
remember,
council
harren,
going
back
and
down
this
board.
So
that's
the
main
thing.
I
A
G
A
You
absolutely
any
further
questions.
Thank
you.
Does
the
committee
agree
the
recommendations
set
out
on
page
48
of
the
agenda
pac,
which
requests
the
committee
to
recommend
to
full
council
that
the
council
accepts
public
sector
audit
appointments
invitation
to
opt
into
the
sector,
led
option
for
the
appointment
of
external
auditors
from
2023
to
2024.
A
Thank
you,
we'll
move
to
item
10
procurement,
review,
update
report
and
I
invite
kieran
to
present
the
report.
Thank
you.
H
Hi,
to
recap,
some
of
the
backgrounds
of
this
report.
We
brought
the
annual
procurement
assurance
report
to
this
committee
in
july
this
year
and
that
report
provided
an
assurance
that
the
council's
procurement
arrangements
are
fit
for
purpose,
effectively
communicated
and
routinely
complied
with
in
june
of
this
year.
Just
before
we
brought
that
report
to
committee,
we'd
invited
the
lga
to
facilitate
a
review
of
the
council's
procurement
function
to
be
undertaken
by
peers
from
other
authorities
and
at
the
time
we
reported
in
july,
we
didn't
have
the
recommendations
from
the
lga
review.
H
So
one
of
the
recommendations
that
was
agreed
by
this
committee
back
in
july
was
that
we
should
return
with
a
further
report
and
that's
what
this
report
does
largely
I'll,
come
to
sort
of
the
lga
recommendations
and
the
action
plan
that
has
developed
as
a
consequence
of
that
in
a
moment.
But
this
report
also
takes
the
opportunity
to
consult
cross
party
on
a
a
sort
of
relatively
minor
amendment
to
the
constitution
that
we're
looking
to
make.
H
We've
reviewed
the
contract's
procedure
rules
recently,
and
we
noticed
a
small
inconsistency
between
article
14
and
article
13
of
the
constitution.
Article
14,
amongst
other
things,
deals
with
signing
contracts.
Article
13
relates
to
decision
making
under
article
13
there's
a
simplified
process
for
decisions
up
to
and
including
100
000
pounds
under
article
14
in
terms
of
signing
contracts,
there's
a
simplified
process
up
to
a
hundred
thousand
pounds.
So
if
we
end
up
with
a
contract,
that's
exactly
at
a
hundred
thousand
pounds.
H
We
have
a
simplified
process
in
terms
of
decision
making,
but
a
more
complex
process
in
terms
of
signing.
So
what
we're
looking
to
do
is
increase
the
threshold
under
article
14
in
terms
of
signing
to
allow
the
simplified
process
to
apply
to
contracts
at
a
hundred
thousand
pounds.
It's
essentially
one
penny
that
we're
looking
to
increase
the
threshold
by
but,
as
I
say,
we're
looking
to
take
the
opportunity
to
consult
cross-party
at
this
forum.
H
So
that's
that
part
of
the
report.
The
main
part
of
the
report,
as
I
mentioned
before,
is
coming
back
to
to
provide
an
update
about
a
review
facilitated
by
the
the
lga
and
there's
more
detail
in
the
report
from
page
61
onwards
to
set
a
bit
of
context.
H
The
council's
one
of
well
one
of
the
areas
of
the
council's
core
business
transformation
program
relates
to
p2p,
which
refers
to
procure
to
pay
and
that's
everything
that
the
council
does
from
procuring
a
contract
through
contract
management
of
that
contract
to
paying
invoices
in
relation
to
that
contract.
H
We're
looking
to
use
systems
that
automate
the
processes
as
much
as
possible
and
also
provide
us
with
useful
data
that
can
better
inform
decision
making
and
as
part
of
that
review
of
those
processes
and
systems.
We
invited
the
lga
to
come
in
and
review
procurement
practices
in
leeds
and
give
their
views
and
recommendations
on
on
how
we
could
how
we
could
improve.
H
Essentially,
so
those
recommendations
are
included
in
in
those
appendices
from
from
page
61
of
the
report
onwards,
and
we've
produced
an
action
plan
that
responds
to
those
recommendations
in
terms
of
the
timings
for
delivery
of
the
action
plan.
We
split
it
into
three
phases
so
that
it
fits
with
the
core
bus,
the
broader
core
business
transformation
program.
H
So
the
first
phase
is
quick,
wins
things
that
we
can
deliver
straight
away:
they're,
not
dependent
on
new
technology
or
anything
like
that.
The
second
phase
will
come
out
of
the
new
technology
that
we've
adopted
or
be
supported
by
a
transformation
partner
that
we're
looking
to
procure
at
the
moment,
and
they
also
could
be
impacted
by
the
government's
review
of
procurement
regulations.
H
So
that's
why
some
of
the
things
have
been
sort
of
pushed
pushed
back
a
little
bit,
so
we
can
get
get
that
which
we're
anticipating
in
2023
and
then
the
final
phase.
Phase
three
is
things
that
we're
looking
to
to
put
in
place
but
they're
dependent
on
actually
having
the
new
technology
and
new
systems
in
place
in
order
to
be
able
to
deliver
those?
H
D
Yes,
thank
you
chair.
I
I
think
it's
fair
to
say
that
this
committee,
across
all
parties,
have
embraced
the
notion
of
social
value,
and
I
wish
to
see
it
implemented
wholeheartedly,
and
there
is
reference
in
the
review
to
social
value.
He
says
leads
could
also
consider
a
higher
level
of
ambition
on
social
value,
and
I
think
that
the
covering
report
indicates
how
we
are
beginning
to
push
the
boat
out.
We
we've
clearly
got
the
mechanics
in
place,
they're
beginning
to
bear
some
fruit,
and
the
report
does
indicate
all
the
steps
that
have
been
taken.
D
H
Yes,
it's
exactly
the
case
that
we
started
at
10
in
order
to
well,
as
you
said,
suck
it
and
see
in
terms
of
social
value.
H
In
general,
we've
basically
been
trying
to
really
you
know,
get
get
started
on
it,
get
a
sensible
way
of
introducing
it
across
all
our
procurement
activity
and
make
sure
not
only
is
it
is
included,
because
we
have
been
including
social
value
in
contracts
for
several
years,
but
what
we've
really
struggled
with
is
is
keeping
on
top
of
it
and
monitoring
it
and
understanding
what's
actually
being
delivered
and
and
making
sure
that
it
is
delivered
in
terms
of
other
authorities.
H
I
I
think
that
there
definitely
are
other
authorities,
I
think,
particularly
crossing
in
greater
manchester,
that
that
puts
up,
20
in
and
potentially
even
more.
The
feedback
we
got
from
the
lga
is
the
increasing.
H
Those
proportions
doesn't
necessarily
well
doesn't
mean
that
you
end
up
paying
extra
through
the
contracts,
but,
but
I
think
from
from
my
personal
perspective,
I
think
I'd
like
to
get
social
value
fully
and
properly
embedded
get
get
the
information
and
the
data
that
comes
out,
maybe
after
a
sort
of
a
full
year
of
using
social
value
portal,
to
monitor
the
social
value,
that's
delivered
and
then
and
then
take
it.
H
Take
it
forward
from
there,
but
certainly
I'll,
be
reporting
back
in
the
next
assurance
report
and
and
pick
that
up
then,
in
terms
of
practical
issues.
Internally,
some
of
the
feedback
that
we
have
had
if
you
used,
for
example,
sort
of
a
children
services
contract.
There's
some
questions
as
to,
if
you
increased
to
say
20
that
would
then
out
well,
it
would
outweigh
sort
of
safeguarding
weightings
under
their
contracts
and
that
didn't
feel
quite
right
for
colleagues
there.
H
So
that's
some
of
the
the
practical
feedback
that
that
we've
received
that
we'd
have
to
to
manage.
But
if
it
was
something
that,
as
an
authority
that
we
you
know
did
have
greater
ambitions
for
then
certainly
it
seems
to
be
something
that
you
can
increase.
K
Yes,
please:
I've
got
quite
a
lot
of
other
questions,
but
I'll
only
just
ask
one
now,
perhaps
I
can
ask
for
a
briefing
from
officers
separately.
Some
of
the
time
please,
on
page
65,
halfway
down,
refers
to
commercial
business,
so
commercial
finance
manager
being
appointed
to
explore
income
generation
trading
opportunities,
including
a
review
of
current
fees
and
charges
levels.
K
H
Yes
is
a
lady:
we
appointed
her
in
at
the
beginning
of
september,
and
she's
got
a
a
finance
background
from
the
from
the
private
sector,
and
really
we
were
looking
to
bring
in
skills
that
were
well.
You
know
more
commercial
as
the
sort
of
job
the
job
title
suggests
and
in
terms
of
the
overall
role
itself
it
covers
it
like
covers
all
the
council's
commercial
activity
and
providing
support
and
advice
with
regards
to
fees
and
charges.
H
H
You
know
the
whole
sort
of
breadth
of
the
council
and
the
services
that
we
provide
just
to
to
benchmark
those
against
other
authorities
to
benchmark
them
in
in
appropriate
circumstances
against
you
know
what
the
market
is
providing
in
leeds
as
well
and
to
see
where
we
sort
of
compare
and
whether
that
would
suggest
that
we
should
be
changing
any
of
those
fees
and
charges.
I
think
one
of
the
one
of
the
other
things
that
we're
looking
to
do
as
part
of
the
that
kind
of
audit.
H
If
you
will
is
to
make
sure
that
where
we
are
charging
that
you
know
we're
making
some
full
cost
recovery
on
things
and
that
some
you
know
that
we're
not
inadvertently
missing
out
some
council
costs
when
we're
actually
coming
up
with
what
what
level
those
fees
and
charges
should
be
set
at
I'm
happy
to
talk
about
any
other
questions.
You've
got
separately
and,
and
also
to
give
you
a
bit
more
detail
about
the
sort
of
the
broader
commercial
finance
manager,
role.
K
Thanks
jared,
we'll
have
a
separate,
but
just
another
20
seconds,
what
for
ease
and
what
charges
might
go
up
as
originals
with
this
exercise.
H
I
don't
certainly
at
this
time
there's
no
suggestion
that
there'll
be
any
change
to
the
fees
and
charges.
I
think
we
need
to
understand,
as
I
say,
sort
of
the
how
how
we
benchmark
against
other
authorities
and,
as
you
know,
if
we're
competing
with
private
sector
on
some
of
the
things
that
we
do,
how
how
we
compare
with
regard
to
what
they
charge.
But
I
don't
have
well,
we
haven't,
finished
the
audit,
so
we
don't
have
the
information
to
be
able
to
tell
you
what
might
possibly
change
and
what
might
not.
K
Thank
you.
I
did
have
a
briefing
on
on
this
new
disappointment.
My
understanding
was
that
it
was
to
do
with
almost
marketing
the
some
of
the
income
generation
activities
we
have,
and
also
particularly
sort
of
in
the
children's
services,
the
ones
which,
where
we
have
some
some
pressures
around
children's
centers
fostering
arrangements.
Those
sort
of
things
is
that
going
to
be
my
understanding
was
that
was
going
to
be
her
priority.
Is
that
right.
H
There's
a
couple
of
things
that
have
come
out
of
the
initial
review
that
we've
been
doing
of
the
council's
income
generation
activity
that
you
will
be
looking
at
and
there
is
a,
I
think,
a
review
that
you
described
that's
ongoing
and
so
we'll
be
looking
at
that
from
a
commercial
perspective
and
and
be
able
to
offer
advice
and
support
as
to
as
I
say,
or
rather,
as
I
said
earlier
as
to
you
know,
if
we're
not
sort
of
fully
recovering
costs,
you
know
where.
H
Where
are
we
missing
and
to
provide
general
commercial
advice
as
to
how
we
might
you
know,
change
that
service
still
deliver
the
service,
of
course,
but
but
change
it
to
make
sure
that
it's
either
not
as
much
of
a
cost
or
hopefully
actually
does
generate
more
income.
D
Chair
sorry,
to
come
back,
I
I
did
have
one
further
question.
I
noticed
that
on
page
72
and
the
recommendations
from
from
the
report,
the
recommendation
7
says:
elected
members
should
be
engaged
with
the
strategic
decision
making
for
procurement
and
contract
management,
and
I
think
we
take
that
box
through
this
particular
committee.
D
It
then
goes
on
to
suggest
that
there's
member
representation
on
the
social
value
and
climate
change
boards-
and
I'm
just
wondering
what
that
that
that's
that's
something
that's
missing
in
the
response
at
the
front.
If
you
look
at
section,
seven
there's
no
reference
to
it
and
I
just
wonder
why
that
that
consideration
of
that
was
omitted.
H
H
So
having
sort
of
con
considered
the
amount
of
reporting
we
do
do
on
social
value,
we
felt
that
that
was
sufficient
in
in.
In
that
regard,
I
suppose,
if
the
committee
did
feel
that
there
was,
there
should
be
more
member
involvement,
then,
of
course
happy
to
consider
that,
in
terms
of
the
sustainability
side
of
things,
I
think
that
I'm
I'm
sure
we've
discussed
that
with
colleagues
who
who
are
involved
in
that-
and
I
thought
there
was
member
representation
in
that
regard.
But
I
can
take
that
away
and
check
for
you.
D
Yeah,
chad,
I
was
just
wondering
why
it
was
a
dog
that
didn't
bark
and
I
do
accept
the
explanation
and
that
could
have
been
put
in
the
report.
Perhaps
we
could
revisit
it
as
kieran
suggested
somewhere
today.
G
G
So
the
first
part
of
the
report
focuses
on
the
annual
audit
opinion
and
I'm
very
pleased
to
say
that
for
this
financial
year
it
remains
satisfactory,
a
large
portion
of
the
report.
So
that's
from
paragraphs
4.5,
all
the
way
through
to
5.2
details,
the
totality
of
the
work
completed,
the
outcomes
and
when
it
was
reported
to
this
committee.
G
So
I'm
not
proposing
to
discuss
this
in
detail
today.
But
it
is
largely
this
work
that
my
opinion
is
based
on
you'll
notice
that
the
reporting
on
the
fraud
activity
has
been
enhanced
compared
to
the
previous
annual
reports.
This
is
in
line
with
the
new
regular
fraud
reports
that
you
have
seen
also
at
this
committee
plus
we've.
Also
included
the
assurance
themes
for
each
other
area
of
activity
and
I
hope
you're
finding
that
useful
in
this
report.
G
The
remainder
of
the
report
demonstrates
how
internal
audit
continued
to
conform
to
the
public
sector
internal
audit
standards,
as
was
the
case
last
year.
We
have
based
our
science
conformance
on
our
self-assessment
and
used
this
honest
reflection
to
develop
our
action
plan,
which
is
the
quality
assurance
and
improvement
plan
which
you'll
also
find
in
the
report.
G
G
It
pleases
me
greatly
that
clt
value
the
work
of
internal
audit
and
fully
support
us
so
before
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
and
member
comments
clearly
demonstrates
this.
So
thank
you
very
much
and
by
no
means
least
I'd
like
to
thank
the
audit
team
who
never
failed
to
show
complete
professionalism
and
dedication
through
the
work
they
do
in
supporting
the
council
and
colleagues.
A
Thank
you,
louise
and
I'm
sure
I
speak
on
behalf
of
the
committee
that
we
would
also
like
to
thank
our
appreciation
to
the
whole
of
the
internal
audit
committee
team.
Any
questions
from
members
councillor
truswell.
D
Just
a
couple
of
very
quick
questions
and
the
tables
on
page
90
and
91,
referring
to
referrals,
received
and
referrals
closed,
half
the
number
on
both
of
those
relate
to
resources
and
housing,
and
is
that
simply
the
case
that,
particularly
with
resources,
there
are
just
so
many
more
processes
and
transactions
in
that
particular
area
that
it's
it's,
that
there
are
more
opportunities
for
dishonesty
or
is
it
something
a
little
bit
more
sophisticated
than
that.
F
D
Just
one
other
really
quick
question
on
page
102
of
the
of
the
schedule
relates
to
bell
isle
tmo,
and
I
have
to
declare
an
interest,
I'm
actually
a
member
of
the
tml
board.
What
does
memo
issue
mean.
G
I'll
take
that
one,
because
they
are
an
external
organization.
We
issue
the
reports
separately
and
in
a
different
format.
So
we
don't
actually
report
the
outcomes
here
and
because
they
pay
a
separate
audit
fee.
So
it's
just
to
give
you
the
totality
of
the
work,
but
obviously
that
is
the
relationship
between
the
that
organization.
B
Thank
you,
chair
members
will
recall
approving
the
interim
version
of
the
annual
governance
statement
at
their
meeting
in
july.
So
this
is
the
updated
version.
Since
then,
there
have
been
amendments
to
the
statement
to
reflect
just
the
passage
of
time
to
some
extent.
So,
for
example,
there's
reference
to
the
receipt
of
the
joint
strategic
assessment,
the
review
of
the
medium
term
financial
statement,
the
psn
certification
that
that
was
spoken
about
at
the
beginning
of
the
meeting,
also
ongoing
discussions
with
with
those
officers
with
suitable
oversight
of
various
areas
of
concern
within
the
statement.
B
And
then
the
big
change
for
today
is
the
introduction
of
the
action
plan
for
the
coming
year,
some
of
which
is
already
underway.
As
members
will
have
noted,
that
action
plan
is
arranged
by
reference
to
the
principles
set
out
in
the
corporate
governance
code
and
framework
to
ensure
that
we
we
focus
the
actions
within
the
action
plan
on
our
governance
arrangements,
rather
than
other
arrangements
that
are
dealt
with
elsewhere
within
the
council.
C
That's
right,
but
but
but
seriously
some
of
them
are
landscapes
from
a
portrait.
Some
are
very
small
font
size
and
some
appear
to
be
written
backwards.
You
sort
of
turn
the
thing
upside
down
and
trying
to
work
out
the
page
numbers
go.
If
we
had
some
sort
of
standardization,
then
it
would
be
physically
much
easier
to
read
them.
B
Certainly,
that's
something
that
we
we
can
take
on
board.
We've
got
an
officer
coordination
meeting
on
monday
for
the
next
committee,
so
we
will
discuss
it
in
in
depth.
At
that
time
we
have
been
trying
in
turning
landscape
to
reflect
the
fact
that
more
and
more
is
being
done
online
and
it
fits
the
screen
better.
So
it's
it's.
It's
juggling
that.
C
K
I
Thank
you
chair
as
part
of
the
medium
term
financial
strategy,
we've
been
looking
at
the
level
of
reserves
for
the
council
and
it's
one
of
the
things
that
we've
been
increasing
year
on
year
to
inc,
to
obviously
increase
the
level
of
the
general
fund
reserves
and
that's
been
picked
up
through
the
medium
term
financial
strategy.
I
think
it
was
recognized
that
we
that
we
do
need
to
increase
them,
but
the
level
that
we
are
doing
is
part
of
the
assessment
that
I
do
on
the
budget
and
the
risks
within
that
budget.
A
F
F
F
F
We
have
also
refreshed
the
whistleblowing
policy,
which
now
enables
members
of
the
public
to
report
their
concerns
through
this
channel,
and
we
will
remove
the
raising
concerns
policy.
As
a
result,
an
area
we
have
identified
that
would
strengthen
our
arrangements
is
the
role
of
account
fraud
champion.
F
A
Endorse
the
whisper
whistle-blowing
policy
page
183
and
note
that
the
raising
concerns
policy
will
be
discontinued
also
endorse
the
role
of
a
counter
fraud
and
corruption
champion
and
that
the
whips
appoint
to
the
role
and
q
will
move
to
agenda
item
14,
grant
thornton
audit
progress,
update
report
and
I'd
like
to
welcome
gareth
and
paminda?
Thank
you.
L
Thank
you
chair
good
afternoon.
Everybody
you
have
before
you
the
audit
progress
report
sector
update
from
us.
It
consists
of
two
parts.
The
first
part.
We
have
also
included
an
update
on
our
work
around
the
intrim
audit,
as
well
as
where
we're
at
with
the
final
accounts
audit.
Two
we're
going
to
just
ask
you
to
turn
to
page
208
of
the
pack
or
page
4
of
our
report.
L
In
essence,
we
undertook
our
initial
planning
back
in
july
and
issued
our
audit
plan
around
that
time,
and
you
will
be
aware
from
previous
meetings
that
there
has
been
quite
a
challenge
in
terms
of
availability
of
specialist
public
sector
audit
staff,
the
volume
of
authority
audits,
which
continued
after
last
year's
target
date
of
30th
of
november,
which
included
leads,
which
has
actually
had
an
impact
on
our
ability
to
progress
work
as
quickly
as
we
would
like
at
this
year.
L
I
think,
as
we've
already
previously
explained
too,
the
national
audit
office
updated
its
guidance
to
auditors
around
the
valley
for
money
work,
and
that
was
that
they
would
like
auditors
to
focus
on
the
opinions
audit
first
and
then
move
on
to
value
for
money
which
they
extended
to
be
no
more
than
three
months
after
the
date
of
the
opinion
being
given.
L
L
The
interim
findings
are
included
on
the
next
couple
of
pages.
If
you
can
turn
to
page
211
and
212..
L
In
essence,
as
part
of
our
intra-audit
work,
we
consider
a
number
of
areas,
including
internal
audit,
our
consideration
of
internal
audit
work
and
their
reports
has
not
identified
any
weaknesses
which
impact
on
our
audit
approach
as
part
of
our
intermodal.
We
also
look
at
entity
level
controls
again.
No
material
weaknesses
have
been
identified.
L
Our
specialists
look
at
the
it
environment
at
the
at
the
council
that
work
is
currently
ongoing,
but
based
on
the
work
so
far,
there
are
no
material
issues
that
we
wish
to
bring
to
your
attention
and
we
will
report
our
final
work
around
that
in
our
audit
findings
report
and
then
over
the
page.
L
We
also
undertake
walk
through
testing,
that's
principally
around
the
main,
significant
risk
areas
which
for
leads
are
pp,
property,
plant
and
equipment,
so
land
and
buildings,
but
also
the
pension
net
pension
liability,
which
both
are
very
very
large
numbers
in
your
account
and
then.
Lastly,
we
also
looked
at
journal
entry
controls
and
that's
looking
around
policies
and
procedures,
and
we
found
those
to
be
appropriate.
There
were
no
weaknesses
that
we
had
identified
in
that
regard.
L
The
next
couple
of
pages
just
set
out
progress
on
the
2021
final
accounts
audit.
So
far
to
this
point
at
which
the
report
was
drafted,
we
received
the
council's
draft
2000
2021
financial
statements
on
the
22nd
of
july.
L
The
public
inspection
period
ran
from
the
second
august
to
the
10th
of
september,
and
we've
not
received
any
formal
objections
within
this
time
frame.
At
the
time
we
got
your
draft
financial
statements.
No
working
papers
were
available
from
the
council
for
the
first
time
this
year
the
council
has
used
the
inflow
platform,
which
is
used
by
virtually
all
of
our
local
government
audit
clients,
and
it's
a
database
to
record
working
papers
that
can
be
easily
accessed
by
all
our
audit
staff
working
on
the
audit,
as
well
as
the
audit.
L
I
think
it's
important
to
just
draw
out
that
timely
responses
to
audit
queries
is
quite
important
which
helps
clear
issues
as
and
when
they
arise
quickly.
It
also
means
that
the
audit
can
progress
and,
like
many
authorities,
you
know
some
queries
are
resolved
quickly.
Others
take
a
little
bit
longer
and
leads
is
not
any
any
different,
but
I
think
it's
important
just
to
recognize
that
you
know
the
sooner
we
can
get
issues
cleared
the
quicker
we
can
progress
with
our
work
over
the
page
onto
214
working
papers.
L
Last
year
we
made
a
recommendation
that
working
paper
should
reconcile
the
figure
in
the
accounts
to
the
council's
financial
management
system
ledger
system,
so
it
can
be
easily
followed
through
and
tracked,
and
I
think
there
has
been
some
progress
in
that
regard,
but
there
are
a
number
of
areas
where
working
papers
didn't
sort
of
have
that
audit
trail,
and
I
think
that's
down
to
you
having
a
very
dated
fms
system,
which
is
quite
difficult
to
use.
L
It
has
been
a
challenging
year
for
us,
it
continues
to
be,
and
it's
quite
difficult
to
for
us
to
recruit
appropriate
staff.
We've
also
had
some
degree
of
sickness
and
trying
to
manage
that,
along
with
fitting
in
with
the
timetable,
has
been
quite
quite
challenging,
so
we
just
want
to
be
totally
open
and
transparent.
In
that
regard,
that's
the
general
update
on
the
audit.
The
second
half
of
the
report
is
a
sector
update.
Now
this
is
just
really
for
your
information.
L
Just
three.
I
just
draw
to
your
attention
page
216
insight
into
accounting
for
grants
in
local
government.
This
is
a
paper
that
we
did
some
months
ago
around
treating
particularly
additional
grants
you're
getting
for
covid
whether
they
should
be
treated
as
you
treat
them
as
agent
or
principal.
The
accounting
treatment
doesn't
differ.
So
that's
quite
an
interesting
read
if
you
do
have
half
an
hour
spare
page
219
local
authority
covered
19
pressures.
L
This
is
from
the
department
of
leveling
up
or
mhclg,
as
was
it's
just
interesting,
just
to
see
some
of
the
financial
pressures
that
different
types
of
authorities
are
facing
across
the
country
and
the
last
one
I
just
want
to
draw
two
attention
is
on
page
221.
L
This
is
a
paper
from
the
national
audit
office,
good
practice
in
annual
reporting.
I
think
they've
drawn
out
there,
some
of
the
things
that
other
organization,
public
sector
organizations
actually
publish
which
users
find
of
help,
and
that
might
be
something
that
you
take
on
board,
going
forward.
I'll
pause
there
and
happy
to
take
any
questions.
A
Thank
you,
paminda.
Any
questions
from
members.
K
Haran,
yes,
please.
I
wrote
to
you
two
or
three
weeks
ago
on
the
subject
of
grant
thornton,
and
I
understand
that
my
concerns
that
the
email
was
passed
on
members.
Of
course,
you'll
know
that
in
the
past
year
grant
doctors
twice
appeared
in
the
financial
pages
of
national
newspapers
about
in
the
inverted
commerce
inadequacies
in
their
audit
of
two
private
sector
companies
on
each
occasion
grant
thornton
was
again.
The
refined
is
the
right
word,
but
I
had
to
pay
two
million
pounds
do
not
want
to
comment
on
that
to
us
now.
M
I
think
I
would
say
that
they
occurred
a
number
of
years
ago
and
the
people
involved
are
no
longer
with
grant
thornton
and
obviously
that
was
in
a
different
sector
to
the
sector
that
perminder
and
I
and
our
team
work
in
gt
have
put
in
place
a
revised
sort
of
audit
quality
structure,
and
I
believe
that
we've
had
no
formal
reviews
initiated
by
our
regulator
within
the
last
two
years
in
terms
of
audit
work
done
in
that
period,
which,
which
is
a
real
positive.
M
I
think
the
other
thing
to
emphasize
to
this
particular
committee
is
that
the
public
sector
audit
market
is
very
thoroughly
regulated
by
the
financial
reporting
council,
the
frc.
M
M
M
A
lot
of
the
people
involved
in
that
particular
audit
are
also
part
of
the
audit
team
here
at
leeds,
including
myself,
and
ultimately,
the
outcome
of
that
review
was
very
positive,
so
we
were
graded
as
a
good
file
with
limited
improvements
required,
and
there
were
only
two
findings
on
our
particular
audit
that
they
thought
things
could
have
been
done
a
little
bit
more
clearly
on
the
audit
file.
Nevertheless,
that
was
a
very
good
outcome.
M
As
I
say,
it
was
a
very
rigorous
process,
and
hopefully
that
gives
assurance
to
this
committee
that
the
audit
work
that
we
are
doing
across
our
local
authorities
is
appropriate.
It's
detailed
it's
in
line
with
the
auditing
requirements
and
is
of
an
appropriate
standard,
and
that's
some
of
the
reasons
why,
as
paminda
mentioned
in
his
section,
you
know
the
audit
process
is
taking
longer
now
because
we're
doing
a
lot
more
detailed
testing
and
rigorous
work,
particularly
around
the
valuation
of
assets.
The
valuation
of
the
of
the
pension
fund
share.
M
That
does
take
time,
but
you
know
I
can
give
the
committee
assurance
that
the
work
we
are
doing
has
been
well
regarded
by
the
regulator
and
indeed
the
particular
file
that
I
was
reviewed
on.
There
were
certain
elements
of
that
was
flagged
by
as
good
practice
by
the
frc,
particularly
in
terms
of
the
work
we
did
around
the
valuation
of
london
buildings
at
that
particular
council.
So
I
don't
know
if
that
helps
to
reassure
councillor
haran's
point.