Agenda

Minutes of the meeting of the Audit Committee held on 31 January 2024, as circulated, to 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.

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.

Annual Audit Committee Work Programme 2024/25

The purpose of this report is to propose a programme of core business for the Audit Committee for 2024/25, in accordance with its Terms of Reference as set out in the Council’s Constitution.

Annual Review of Audit Committee Effectiveness

To provide a self-assessment of Audit Committee arrangements and highlight areas where development should be focused to ensure that our Audit Committee arrangements reflect all parts of good practice guidance recommended by the Chartered Institute of Public Finance and Accountancy (CIPFA).

Education & Safeguarding Performance – Review of External Inspection Reports

To inform Members of the activity pertaining to Adults Social Care and Children's Services regarding external inspections and associated actions.  This covers the period from 1st July 2023 to 31st December 2023.

Counter Fraud Interim Report

The purpose of this report is to update Audit Committee on Corporate Fraud activity undertaken during the period 1 April 2023 – 30 September 2023.

Statement of Accounts - Group Boundary Review

The purpose of this report is to provide members of the Audit Committee with details of the boundary review which has been undertaken to determine those organisations which should have their financial statements consolidated into the Council’s Statement of Accounts for the financial year ended 31 March 2024.  Particular consideration is given to the position of Active Northumberland.

Draft Annual Governance Statement 2023/24

The purpose of this report is to enable the Audit Committee to review the draft Annual Governance Statement for 2023-24 and consider whether it properly reflects the risk environment and supporting assurances.

Strategic Audit Plan 2024/25

The purpose of this report is to advise Audit Committee of the Strategic Audit Plan for 2024/25.  This document outlines the planned work of Internal Audit during this period and is attached as Appendix 1.

To receive a verbal update.

To consider such other business as, in the opinion of the Chair, should, by reason of special circumstances, be considered as a matter of urgency.

The next meeting is scheduled for Wednesday, 29 May 2024 at 10.00 am.

It is expected that matters included in this part of the Agenda will be dealt with in private.  Reports referred to are enclosed for members and officers only, coloured pink and marked "Not for Publication".

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 Item           Paragraph of Part I of Schedule 12A

16                          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.

Group Audit Committee: Update on Internal Audit work in relation to active group entities

The purpose of this report is to update Group Audit Committee on progress against planned internal audit activity in relation to Advance Northumberland, including a summary of work finalised since the previous update to Group Audit Committee in January 2024, and the Advance Northumberland Internal Audit Plan for 2024/25. This report was presented to Advance Northumberland Audit Committee on 21 March 2024.