Agenda and draft minutes

The Committee is asked to note the membership and the election of Mr Stephen Watson as Chair of the Committee as appointed by Council on 17 May 2023 and the terms of reference stated within the redrafted Constitution 2023, for the ensuing year.

8 members (4:2:1 Ind Gp, 1 Min Gp)

Quorum – 3 (must be at be at least 2 opposition members)

Chair: S. Watson

Vice Chair: D. Towns

Also:

3 Independent Members (non-voting) – P. Topping, S. Watson and TBC.

Terms of Reference and Powers:?

Statement of Purpose

The committee’s purpose is to provide an independent and high-level focus on the adequacy of governance, risk and control arrangements. Its role in ensuring there is sufficient assurance over governance, risk and control gives greater confidence to all those charged with governance that those arrangements are effective. The committee has oversight of both internal and external audit, together with the financial and governance reports, helping to ensure there are adequate arrangements in place for both internal challenge and public accountability.

Governance, risk and control

(a)  To review the Council’s corporate governance arrangements against the good governance framework, including the ethical framework, and consider the local code of governance.

(b)  To monitor the effective development and operation of risk management in the Council.

(c)  To monitor progress in addressing risk-related issues reported to the committee.

(d)  To consider reports on the effectiveness of internal controls and monitor the implementation of agreed actions.

(e)  To consider reports on the effectiveness of financial management arrangements, including compliance with CIPFA’s Financial Management Code.

(f)  To consider the Council’s arrangements to secure value for money and review assurances and assessments on the effectiveness of these arrangements.

(g)  To review the assessment of fraud risks and potential harm to the Council from fraud and corruption.

(h)  To approve the Regulation of Investigatory Powers Act 2000 (RIPA) policy and procedures, monitor the Council’s use of RIPA powers and to undertake the annual review of the Council’s use of the Regulation of Investigatory Powers Act 2000 (RIPA) ensuring compliance with the Code of Practice.

(i)  To monitor the counter fraud strategy, actions and resources.

(j)  To review the governance and assurance arrangements for significant partnerships or collaborations.

Financial and governance reporting

(a)  Governance reporting

(i)  To review the Annual Governance Statement prior to approval and consider whether it properly reflects the risk environment and supporting assurances, including the head of internal audit’s annual opinion.

(ii)  To consider whether the annual evaluation for the Annual Governance Statement fairly concludes that governance arrangements are fit for purpose, supporting the achievement of the authority’s objectives.

(b)  Financial reporting:

(i)  To monitor the arrangements and preparations for financial reporting to ensure that statutory requirements and professional standards can be met.

(ii)  To review the annual statement of accounts.  ...  view the full agenda text for item 1.

The Committee was asked to note the membership and the election of Mr Stephen Watson as Chair of the Committee as appointed by Council on 17 May 2023 and the terms of reference stated within the redrafted Constitution 2023, for the ensuing year.

Membership

8 members (4:2:1 Ind Gp, 1 Min Gp)

Quorum – 3 (must be at be at least 2 opposition members)

Chair: S. Watson (appointed until 31 July 2024)

Vice Chair: D. Towns

Also:

3 Independent Members (non-voting) – P. Topping (appointed until 31 July 2024, S. Watson and TBC.

Terms of Reference and Powers:?

Statement of Purpose

The committee’s purpose is to provide an independent and high-level focus on the adequacy of governance, risk and control arrangements. Its role in ensuring there is sufficient assurance over governance, risk and control gives greater confidence to all those charged with governance that those arrangements are effective. The committee has oversight of both internal and external audit, together with the financial and governance reports, helping to ensure there are adequate arrangements in place for both internal challenge and public accountability.

Governance, risk and control

(a)  To review the Council’s corporate governance arrangements against the good governance framework, including the ethical framework, and consider the local code of governance.

(b)  To monitor the effective development and operation of risk management in the Council.

(c)  To monitor progress in addressing risk-related issues reported to the committee.

(d)  To consider reports on the effectiveness of internal controls and monitor the implementation of agreed actions.

(e)  To consider reports on the effectiveness of financial management arrangements, including compliance with CIPFA’s Financial Management Code.

(f)  To consider the Council’s arrangements to secure value for money and review assurances and assessments on the effectiveness of these arrangements.

(g)  To review the assessment of fraud risks and potential harm to the Council from fraud and corruption.

(h)  To approve the Regulation of Investigatory Powers Act 2000 (RIPA) policy and procedures, monitor the Council’s use of RIPA powers and to undertake the annual review of the Council’s use of the Regulation of Investigatory Powers Act 2000 (RIPA) ensuring compliance with the Code of Practice.

(i)  To monitor the counter fraud strategy, actions and resources.

(j)  To review the governance and assurance arrangements for significant partnerships or collaborations.

Financial and governance reporting

(a)  Governance reporting

(i)  To review the Annual Governance Statement prior to approval and consider whether it properly reflects the risk environment and supporting assurances, including the head of internal audit’s annual opinion.

(ii)  To consider whether the annual evaluation for the Annual Governance Statement fairly concludes that governance arrangements are fit for purpose, supporting the achievement of the authority’s objectives.

(b)  Financial reporting:

(i)  To monitor the arrangements and preparations for financial reporting to ensure that statutory requirements and professional standards  ...  view the full minutes text for item 1.

Apologies for absence were received from Councillor T. Cessford, Councillor D. Towns and P. Topping.

Minutes of the meeting of the Audit Committee held on 29 March 2023, as circulated, to be confirmed as a true record and signed by the Chair.

RESOLVED that the minutes of the meeting of the Audit Committee held on 29 March 2023, as circulated, be confirmed as a true record and signed by the Chair.

Unless already entered in the Council’s Register of Members’ interests, members are required where a matter arises at a meeting;

a. Which directly relates to Disclosable Pecuniary Interest (‘DPI’) as set out in Appendix B, Table 1 of the Code of Conduct, to disclose the interest, not participate in any discussion or vote and not to remain in room. Where members have a DPI or if the matter concerns an executive function and is being considered by a Cabinet Member with a DPI they must notify the Monitoring Officer and arrange for somebody else to deal with the matter.

b. Which directly relates to the financial interest or well being of a Other Registrable Interest as set out in Appendix B, Table 2 of the Code of Conduct to disclose the interest and only speak on the matter if members of the public are also allowed to speak at the meeting but otherwise must not take part in any discussion or vote on the matter and must not remain the room.

c. Which directly relates to their financial interest or well-being (and is not DPI) or the financial well being of a relative or close associate, to declare the interest and members may only speak on the matter if members of the public are also allowed to speak. Otherwise, the member must not take part in discussion or vote on the matter and must leave the room.

d. Which affects the financial well-being of the member, a relative or close associate or a body included under the Other Registrable Interests column in Table 2, to disclose the interest and apply the test set out at paragraph 9 of Appendix B before deciding whether they may remain in the meeting.

e. Where Members have or a Cabinet Member has an Other Registerable Interest or Non Registerable Interest in a matter being considered in exercise of their executive function, they must notify the Monitoring Officer and arrange for somebody else to deal with it.

NB Any member needing clarification must contact monitoringofficer@northumberland.gov.uk. Members are referred to the Code of Conduct which contains the matters above in full. Please refer to the guidance on disclosures at the rear of this agenda letter.

Councillor Reid declared an interest in item 19 on the agenda (Group Audit Committee: Advance Northumberland Internal Audit Update) as Chair of Advance Northumberland.

The Audit Committee operates under an agreed programme of core business, in accordance with its Terms of Reference as set out in the Council’s Constitution. The Committee is asked to review and note its monitoring report/action log for the 2023/24 council year.

The Committee was asked to review and note its monitoring report/action log for the 2023/24 council year (a copy of which had been filed with the signed minutes).

Regarding action 1, Councillor Grimshaw suggested that the item remain on the action log as there were still improvements to be made.  Councillor Dale queried whether the Audit Committee could be provided with the last two Challenge Board documents to see if there were any aspects that Members would like to examine further.  Members agreed for the action to remain on the log.

In relation to action 2, the Chair advised that it remain on the log as the discussion with the relevant overview and scrutiny committee had not taken place.

Actions 3 and 4 were listed on the agenda for today’s meeting.

RESOLVED that the monitoring report/action log and comments made be noted.

International Lessons Learned Review

To report to the Committee the outcome of the international lessons learned review commissioned following the issue of the S151 Officer’s S114 report in May 2022.

International Lessons Learned Review

Members welcomed J. Gilbert, External Advisor to the meeting to report to the Audit Committee the outcome on the International lessons learned review commissioned following the issue of the S151 Officer’s S114 report in May 2022.  (A copy of the report and powerpoint slides has been filed with the signed minutes).

Members were reminded that the purpose of the investigation was to draw out key lessons to be learned.  Identify where the council’s processes for ensuing commercial trading activities were undertaken on a lawful basis and subject to appropriate oversight and reporting were fit for purpose fell short of both standard and best practice.  The investigation also made recommendations for addressing any weaknesses identified.

J. Gilbert presented a powerpoint presentation which covered the following:

A recognition that the investigation followed on from the ‘Caller report’.

The background, review methodology and report structure.

The process was voluntary with a focus on lessons learnt, not individual blame.

A number of individuals were still quite affected by the experience, but there was also evidence of a number of individuals trying to do their best at times in testing circumstances.

Following the ‘Caller report’, a number of recommendations in this report were already in place.

An explanation on the process of legal maxwellisation, the right to reply to drafts on the investigation report and associated timeline.  

It was stressed that the was no hearsay within the report prepared.  It was an evidence-based report.  Although due to the poor governance that was taking place at the time, some conclusions that had to be finally drawn were as much through a lack of evidence, rather than evidence supporting it.

The investigation focused on the time span from 2017-2021.  

International started as a Trust initiative with Northumberland County Council seeing it as an opportunity to generate income.  

There were no solid foundations when International was set up or processes of ‘vetting’.  There was also an absence of any formal management accounts being established.

In the beginning there was an assumption that proper governance was in place.  

In the first two years the only good formal governance taking place was by the Trust.

Members were not inquisitive enough in their questioning of this initiative at the beginning and were evidently very supportive of the work in the first couple of years.

In the first two to three years, any meetings held were informal and away from formal scrutiny and audit.  This resulted in inadequate formal governance arrangements which were not formally recognised within the internal control environment of the Council.  

In most of the discussions that took place as part of the investigation, both officers and members talked about the increasingly toxic environment it felt like to be working in.  

Poor behaviors across the whole Council during periods of International work contributed to a high turnover of statutory officers in particular.  

There were eight different S151 Officers in place since 2007 and the sharing of the Monitoring Officer role resulted in gaps of  ...  view the full minutes text for item 6.

Review of Exit Payments

To bring to the attention of the Committee the views of the Chief Finance Officer (S151 Officer) on the lawfulness of exit payments to former senior officers.

Review of Exit Payments

The report sought to bring to the attention of the Committee the views of the Chief Finance Officer (S151 Officer) on the lawfulness of exit payments to former senior officers.  (A copy of the report has been filed with the signed minutes).

J. Willis, Executive Director of Transformation and Resources and S151 Officer introduced the report which detailed eight exit payments which had been identified following the review.  It was reported that following further correspondence it had now been agreed that the exit payment to the Director of Finance and Deputy Chief Executive in 2018/19 had been unlawful.  Therefore, of the eight identified, seven had been deemed as unlawful.  

It was noted that since the S114 report was considered by Council in June 2022, the Council had made significant progress in its governance arrangements and had put in place more transparent and robust reporting and approval processes. The pay policy statement had been amended to ensure compliance with the requirements of the Localism Act 2011. There was now a requirement for the S151 Officer to be consulted prior to entering into settlement agreements and to sign off all exit packages, regardless of value.  The requirements of the Localism Act 2011 regarding transparency and accountability for exit payments to chief and deputy chief officers and all severance payments over £100,000 were now well understood.

It was reported that all the relevant facts had been put in the public domain and that the measures detailed within the report had minimised the risk of any repeat occurrence.  In the interests of full transparency, a full retrospective report on these matters was to be prepared for the Staff and Appointments Committee.

On the matter of considering whether there would be any reasonable likelihood in seeking to recover any payments that were made unlawfully. It was reported that after considering legal advice it had been concluded that there were not good prospects, and that the legal costs of seeking restitution, and the uncertainty created would outweigh any advantage that might be achieved.

M. Greenburgh, External Advisor briefed the Audit Committee on the key differences between the exit payments being considered unlawful or illegal.  

Councillor Dale commented on concerns she had raised about processes not being in place and deletions or amendments being made to the Council’s Constitution without member input.  In response, J. Willis stated the Pay Policy Statement had been flawed and for reasons still unclear a provision referencing the requirements of the Localism Act was removed.  A number of changes had been made to ensure there was no repeat of these issues including the creation of a Staff and Appointments Committee and a Constitution Working Group.

Councillor Oliver thanked officers for the report which gave members and the public transparency over what had happened.  He stated that questions had been asked at the time, but members had been refused information.  In response to a query raised about payments made to the statutory officer, J. Willis confirmed that she could  ...  view the full minutes text for item 7.

To consider the following reports:-

(a)  Audit Strategy Memorandum 2022/23

(b)  Audit Progress Report

Reports to follow

(a)  Audit Strategy Memorandum 2022/23

RESOVLVED that the item be withdrawn from the agenda.

(b)  Audit Progress Report

Members received the external auditor’s report (a copy of which has been filed with the signed minutes).

C. Waddell, External Auditor drew members’ attention to the main points of the progress report.

Regarding the 2019/20 Audit, the conclusions in respect of the Council’s value for money (VFM) arrangements remained outstanding for the 2019/20 financial year; this, along with the 2020/21 Value for Money work, will be informed by completion of the matters outstanding relevant to the 2021/22 opinion.

Work on the 2020/21 Audit had been paused pending the resolution of the outstanding infrastructure national issues.  These issues had now been resolved and guidance had been agreed as to how to proceed in this area.  It was hoped that officers would be able to bring this issue to a conclusion.  It was hoped that the conclusion of the assessment of the audit opinion for 2020/21 would be carried out soon. 

The Council’s VFM arrangements remained outstanding, linked to the outstanding financial statement’s opinion area referenced in the 2021/22 Audit.

The 2021/22 Audit had outstanding matters which were detailed within the report.  There was a new national issue related to the impact of the delay in 2021/22 audit work, initially caused by the infrastructure issue, and then by a delay in receiving the Pension Fund Auditor Assurance letter.  The Pension Fund auditor had indicated that they would not be able to provide the results of their testing until September 2023.  On receipt of the assurance, it was anticipated that the audit would be complete, and the Audit Completion Report would be presented to Audit Committee.

It was noted that in relation to the 2021/22 Audit it was anticipated that an unqualified audit opinion would be issued.  However, it was stressed that the recent delays in relation to infrastructure assets and pensions were national issues beyond the Council’s control.

RESOLVED that the progress report be noted.

C. Waddell withdrew from the meeting at this point.

2022/23 Opinion on the Adequacy and Effectiveness of the Framework of Governance, Risk Management and Control

The purpose of this report is to provide the annual opinion from the Chief Internal Auditor on the overall adequacy and effectiveness of the organisation’s framework of governance, risk management and control, taking into account the expectations of the Council’s Leadership Team, Audit Committee and other key stakeholders.

2022/23 Opinion on the Adequacy and Effectiveness of the Framework of Governance, Risk Management and Control

K. McDonald, Head of Internal Audit and Risk Management introduced the report which sought to provide the annual opinion from the Chief Internal Auditor on the overall adequacy and effectiveness of the organisation’s framework of governance, risk management and control, taking into account the expectations of the Council’s Leadership Team, Audit Committee and other key stakeholders.  (A copy of the report has been filed with the signed minutes).

RESOLVED that:

(a)  The Audit Committee considers and notes the Chief Internal Auditor’s 2022/23 opinion on the overall adequacy and effectiveness of the framework of governance, risk management and control, attached as Appendix 1; and

(b)  This opinion is considered by the organisation when finalising the Annual Governance Statement for this period; and by the Audit Committee, as a source of assurance at the time it considers the Annual Governance Statement.

Annual Governance Review and Draft Annual Governance Statement 2022/23

The purpose of this report is to enable the Audit Committee to review the draft Annual Governance Statement for 2022-23 and consider whether it properly reflects the risk environment and supporting assurances, taking into account Internal Audit’s opinion on the overall adequacy and effectiveness of the Council’s framework of governance, risk management and control.

Annual Governance Review and Draft Annual Governance Statement 2022/23

The Leader of the County Council presented the report which sought to enable the Audit Committee to review the draft Annual Governance Statement for 2022-23 and consider whether it properly reflected the risk environment and supporting assurances, taking into account Internal Audit’s opinion on the overall adequacy and effectiveness of the Council’s framework of governance, risk management and control.  (A copy of the report has been filed with the signed minutes).

On the recommendations being put to the vote: For 4; AGAINST 0; ABSTAIN 1.

RESOLVED that Audit Committee:

(a)  Approve the draft Annual Governance Statement (shown in Appendix A); and

(b)  Agree to the draft Annual Governance Review being published on the Council’s website alongside the draft statement of accounts and reviewed by the Council’s external auditors as part of the 22-23 Audit.

The Statement of Accounts for the year ended 31 March 2023

To present the draft (unaudited) Statement of Accounts for the year ended 31 March 2023 and raise any significant issues arising from the accounts. 

The Statement of Accounts for the year ended 31 March 2023

J. Willis, Executive Director of Transformation and Resources and S151 Officer presented the draft (unaudited) Statement of Accounts for the year ended 31 March 2023.  (A copy of the report has been filed with the signed minutes).

It was reported that the unaudited Statement of Accounts for Northumberland County Council for the financial year ended 31 March 2023 was authorised by the responsible financial officer and published on the Council’s website on 31 May 2023.

Members were advised that the overall financial position of the Council remained healthy.

It was noted that the Statement of Accounts would now be reviewed by the External Auditor.  Following this review, the final (audited) Statement of Accounts would be presented to Members of the Audit Committee for approval.  It was envisaged that this would be by the end of December.

Councillor Oliver welcomed the written statement and narrative within the report as it made for a clear and easier to understand document.

In response to queries raised by Councillor Dale on days lost to sickness and contractor claims it was suggested that she discuss these issues with the Executive Director of Transformation and Resources and S151 Officer after the meeting.

RESOLVED that Audit Committee consider the Statement of Accounts for the Council for the financial year ended 31 March 2023.

Northumberland County Council – Consideration of ‘Going Concern Status’ for the Statement of Accounts for the year ended 31 March 2023

Northumberland County Council is required to assess whether it should be considered as a ‘going concern’ organisation, and whether the Council’s annual Statement of Accounts should be prepared on that basis. This report considers the Council’s status as a going concern and recommends that Members approve this.

Northumberland County Council – Consideration of ‘Going Concern Status’ for the Statement of Accounts for the year ended 31 March 2023

Northumberland County Council was required to assess whether it should be considered as a ‘going concern’ organisation, and whether the Council’s annual Statement of Accounts should be prepared on that basis. This report considered the Council’s status as a going concern and recommended that Members approve this.  (A copy of the report has been filed with the signed minutes).

J. Willis, Executive Director of Transformation and Resources and S151 Officer drew members’ attention to the main points of the report.

RESOLVED that Audit Committee approve that the Council is considered to be a going concern and that the Statement of Accounts 2022-23 is prepared on that basis.

Strategic Audit Plan 2022/23 – Final Monitoring Statement

The purpose of this report is to provide Audit Committee with a final monitoring statement in respect of the Strategic Audit Plan for 2022/23.

Strategic Audit Plan 2022/23 – Final Monitoring Statement

K. McDonald, Head of Internal Audit and Risk Management presented the report which provided Audit Committee with a final monitoring statement in respect of the Strategic Audit Plan for 2022/23 (a copy of the report has been filed with the signed minutes).

The final monitoring statement, outlining progress against the Plan for 2022/23 looked at each audit review area and associated key objectives, as agreed by Audit Committee, and noted the progress achieved.  It was noted that during 2022/23, 48 assignments were originally programmed.  Of these assignments, 26 (54%) were complete, with fieldwork complete in 7 of 9 reviews currently being finalised.  A further 10 assignments had been completed, which were not included within the Strategic Audit Plan.  In addition, work had also been completed in relation to 10 assignments that had commenced in the previous financial year.

Following on from a query from the Chair regarding additional work, it was reported that the Strategic Audit Plan was kept under continuous review to allow resources to be redirected to unplanned work and to respond to changes in resource levels within the service.  

RESOLVED that Audit Committee notes and considers the information set out in the Strategic Audit Plan Final Monitoring Statement, attached as Appendix 1.

Key Outcomes from Internal Audit Assignment (Issued November 2022 to April 2023)

The purpose of this report is to advise Audit Committee of key outcomes from Internal Audit reports issued between November 2022 and April 2023 (Appendix 1).

Key Outcomes from Internal Audit Assignment (Issued November 2022 to April 2023)

K. McDonald, Head of Internal Audit and Risk Management presented the report which advised Audit Committee of key outcomes from Internal Audit reports issued between November 2022 and April 2023.  Information was provided on the level of assurance for each audit, the number of recommendations made, areas of good practice identified and main findings.  (A copy of the report has been filed with the signed minutes).

The Chair welcomed the fact that none of the internal audit recommendations issued between November 2022 and April 2023 had been classified as critical or high priority.  

RESOLVED that the Audit Committee considers the key findings from, good practice identified in, and management action taken in response to the Internal Audit reports issued in this period, summarised in Appendix 1.

Treasury Management Annual Report for the Financial Year 2022-23

This report provides details of performance against the Treasury Management Strategy Statement (TMSS) 2022-23 approved by the County Council on 23 February 2022. The report provides a review of borrowing and investment performance for 2022-23, set in the context of the general economic conditions prevailing during the year. It also reviews specific Treasury Management prudential indicators defined by the (CIPFA) Treasury Management Code of Practice and CIPFA Prudential Code for Capital Finance in Local Authorities, (the Prudential Code), and approved by the Authority in the TMSS.

Treasury Management Annual Report for the Financial Year 2022-23

The report provided details of performance against the Treasury Management Strategy Statement (TMSS) 2022-23 approved by the County Council on 23 February 2022.  The report provided a review of borrowing and investment performance for 2022-23, set in the context of the general economic conditions prevailing during the year.  It also reviewed specific Treasury Management prudential indicators defined by the (CIPFA) Treasury Management Code of Practice and CIPFA Prudential Code for Capital Finance in Local Authorities, (the Prudential Code), and approved by the Authority in the TMSS.  (A copy of the report has been filed with the signed minutes).

J. Willis Executive Director of Transformation and Resources and S151 Officer outlined the key points of the report.  

RESOLVED that Audit Committee:

(a)  receive the report and note the performance of the Treasury Management function for 2022-23; and,

(b)  present the report to County Council.

The next meeting is scheduled for Wednesday, 27 September 2023 at 10.15 am.

RESOLVED that the next meeting has be scheduled for Wednesday, 27 September 2023 at 10.15 am.

The Committee is invited to consider passing the following resolution:

(a)    That under Section 100A (4) of the Local Government Act 1972, the press and public be excluded from the meeting during consideration of the following item on the Agenda as it involves the likely disclosure of exempt information as defined in Part I of Schedule 12A of the 1972 Act, and

(b)    That the public interest in maintaining the exemption outweighs the public interest in disclosure for the following reasons:-

Agenda Items          Paragraph of Part I of Schedule 12A

19                             Paragraph 3 of Part 1 of Schedule 12A

Information relating to the financial or business affairs of any particular person (including the authority holding the information).

Disclosure could adversely affect the business reputation or confidence in the person/organisation, and could adversely affect commercial revenue.

RESOLVED:

(a)      That under Section 100A (4) of the Local Government Act 1972, the press and public be excluded from the meeting during consideration of the following items on the Agenda as it involves the likely disclosure of exempt information as defined in Part I of Schedule 12A of the 1972 Act, and 

(b)      That the public interest in maintaining the exemption outweighs the public interest in disclosure for the following reasons:- 

Agenda Item

19                          Paragraph 3 of Part 1 of Schedule 12A 

Information relating to the financial or business affairs of any particular person (including the authority holding the information). 

Disclosure could adversely affect the business reputation or confidence in the person/organisation, and could adversely affect commercial revenue. 

The Monitoring Officer and S151 Officer agreed R. Earl, Advance Northumberland Chief Operating Officer could remain in the meeting whilst the next agenda item was discussed as an observer.

Councillor J. Reid declared an interest in this item and withdrew from the meeting.

Group Audit Committee:  Advance Northumberland Internal Audit Update

The purpose of this report is to update Group Audit Committee on the Chief Internal Auditor’s Annual Opinion for 2022/23 on the Framework of Governance, Risk and Control for Advance Northumberland Group of Companies, provided at Appendix 1 together with the agreed Strategic Audit Plan 2023/24 at Appendix 2.  Additionally, an Update on the Strategic Audit Plan for 2022/23 is provided at Appendix 3 which also includes a summary of work finalised since the previous update to Audit Committee in January 2023.  These reports were presented to Advance Northumberland Audit Committee on 18 April 2023.

Group Audit Committee:  Advance Northumberland Internal Audit Update

The purpose of the report was to update Group Audit Committee on the Chief Internal Auditor’s Annual Opinion for 2022/23 on the Framework of Governance, Risk and Control for Advance Northumberland Group of Companies, provided at Appendix 1 together with the agreed Strategic Audit Plan 2023/24 at Appendix 2.  Additionally, an Update on the Strategic Audit Plan for 2022/23 was provided at Appendix 3 which also included a summary of work finalised since the previous update to Audit Committee in January 2023.  It was noted that these reports were presented to Advance Northumberland Audit Committee on 18 April 2023.  (A copy of the report has been filed with the signed minutes, coloured pink and marked “Not for Publication”).

RESOLVED that Group Audit Committee:

a)    Notes the Chief Internal Auditor’s Annual Opinion on the framework of governance, risk management and control for Advance Northumberland Group of Companies, provided at Appendix 1;

b)    Notes the Strategic Audit Plan for 2023/24, provided at Appendix 2;

c)     Notes the Internal Audit Plan Update 2022/23 and Key Outcomes Report at Appendix 3; and

d)    Considers these reports as part of its ongoing evaluation of the framework of governance, risk management and control within Northumberland County Council’s accounting group boundary.