Agenda item

Audit Committee Work Programme 2022/23

The purpose of this report is to propose an updated programme of core business for the Audit Committee for 2022/23, in accordance with its Terms of Reference as set out in the Council’s Constitution.

Audit Committee Work Programme 2022/23

K. McDonald, Acting Head of Internal Audit and Risk Management presented the report which proposed an updated programme of core business for the Audit Committee for 2022/23, in accordance with its Terms of Reference as set out in the Council’s Constitution.  (A copy of the report has been filed with the signed minutes).

The programme reflected known changes in service delivery; ensured that legal requirements relating to governance, risk and control obligations could be met; and aimed to ensure that the Audit Committee received information at the optimum times during the year to properly perform its role as set out in the Constitution and its Terms of Reference.  It was noted that work was ongoing to establish a suitable work programme for the Group Audit Committee.  It was reported that Internal Audit would continue to present an update of its work in relation to the Council’s active group entities to each scheduled meeting of the Audit Committee.  The active companies within the Council’s group currently relate to those within the Advance Northumberland Group of Companies.

Councillor Oliver questioned whether there was an update on NEHL Group’s activities and the paused contract with a consultancy firm.   In response the Acting Head of Internal Audit and Risk Management confirmed that at present the Group Audit Committee work included only those non-dormant companies that Internal Audit provided a service for.  However, it was envisaged that from April Internal Audit would be providing a service to NEHL and therefore going forward would be included within Group Audit Committee updates to Members.  The Interim Director of Finance and Section 151 Officer reported that Cabinet had been presented with a report on the financial performance of Council owned companies including NEHL.  At the Cabinet meeting Members were advised that the stage three contract had been paused.  Since the Cabinet meeting there had been further developments.  An additional report was now to be drafted for Cabinet to update Members on the current position of NEHL’s activities.

The Chair advised Members that it was hoped that an action plan/monitoring report would be drafted for the next meeting of the Audit Committee to help keep abreast of any actions arising from meetings and plan future business. The programme would be reviewed at each meeting so that it could be adjusted to reflect the wishes of the Committee and take account of any changes made.

RESOLVED that the Committee agrees:

a)       the proposed ‘core business’ work programme set out within the report, for 2022/23;

b)       that it may be necessary to change or adapt the proposed reports to be considered, to ensure optimum timing of consideration of governance issues, and to respond to emerging trends during the year;

c)       that the Committee will receive additional reports on any ad-hoc items of business arising during the year, as these relate to its responsibilities under its Terms of Reference, in the usual way, and

d)       that work is ongoing to establish a work programme to allow the Committee to demonstrate how it discharges its responsibilities as Group Audit Committee for all group entities as set out in the Group Audit Committee’s Terms of Reference and this will be reported to a future meeting of Audit Committee.