Please Contact: Mary Howard
Please email: mary.howard@north-norfolk.gov.uk
Please Direct Dial on: 01263 516047
25 November 2011
A meeting of the Audit Committee of North Norfolk District Council will be held in the
Committee Room at the Council Offices, Holt Road, Cromer on Tuesday 6 December
2011 at 2.00 pm
Members of the public who wish to ask a question or speak on an agenda item are
requested to arrive at least 15 minutes before the start of the meeting. It will not always be
possible to accommodate requests after that time. This is to allow time for the Committee
Chair to rearrange the order of items on the agenda for the convenience of members of the
public. Further information on the procedure for public speaking can be obtained from
Democratic Services, Tel: 01263 516047, Email: democraticservices@north-norfolk.gov.uk
Philip Burton
Chief Executive
To: Mr N D Dixon, Mr B Jarvis, Mrs A Moore, Mr R Oliver, Mr J Punchard and Mr D Young
All other Members of the Council for information.
Members of the Management Team, appropriate Officers, Press and Public
If you have any special requirements in order to attend this meeting, please let us
know in advance
If you would like any document in large print, audio, Braille, alternative format or in a
different language please contact us
Chief Executive: Philip Burton, Deputy Chief Executive: Sheila Oxtoby
Strategic Directors: Nick Baker, Steve Blatch, & Tony Ing
Tel 01263 513811 Fax 01263 515042 Minicom 01263 516005
Email districtcouncil@north-norfolk.gov.uk Web site northnorfolk.org
AGENDA
1.
TO RECEIVE APOLOGIES FOR ABSENCE
2.
PUBLIC QUESTIONS
To receive public questions, if any
3.
ITEMS OF URGENT BUSINESS
To determine any items of business which the Chairman decides should be
considered as a matter of urgency pursuant to Section 100B(4)(b) of the Local
Government Act 1972.
4.
DECLARATIONS OF INTEREST
Members are asked at this stage to declare any interests that they may have in any
of the following items on the agenda. The Code of Conduct for Members requires
that declarations include the nature of the interest and whether it is a personal or
prejudicial interest.
5.
MINUTES
(attached – page 1)
To approve as correct records, the minutes of the meeting of the Audit Committee
held on 13 September 2011.
6.
AUDIT UPDATE AND ACTION LIST
(attached – page 8)
To monitor progress on items requiring action from the meeting of 13 September
2011
7.
AUDIT OF THE STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31
MARCH 2011 AND ANNUAL SUMMARY OF RECOMMENDATIONS
(attached – page 9)
This report supplements the matters that were reported to the Audit Committee in the
2010/11 report to those charged with governance (ISA 260 (UK&I)) which was
presented on 13 September 2011.
8.
ANNUAL AUDIT LETTER 2010/11 AUDIT
(attached – page 27)
To present the Annual Audit Letter summarising the results of External Audit’s
2010/11 Audit.
AGENDA NOTE:
For Item 9 Summary reports are attached at Appendix B. The full reports are available
to Members on request. Please contact Mary Howard (Tel.01263 516047 or email
mary.howard@north-norfolk.gov.uk).
9.
PROGRESS REPORT ON INTERNAL AUDIT ACTIVITY, APRIL – OCTOBER 2011
(attached – page 32)
(appendix A – page 35, appendix B – page 37)
Summary:
10.
This report provides an update to the Committee on the
outcomes of audit work completed since the previous report
(up to August 2011), and assesses the performance and
effectiveness of the Internal Service in delivering the Annual
Audit Plan between April and October 2011.
Conclusions:
Three additional audit assignments have been completed
since the previous report to Committee, and the audit plan
remains on schedule to deliver the Annual Report and
Opinion of the Head of Internal Audit. Internal Audit
continues to deliver an effective service to the Council.
Recommendations:
It is recommended that the Committee notes the
progress made in delivering the Annual Audit Plan, and
the outcomes of the work of Internal Audit completed at
this stage.
Cabinet member(s):
All
Ward(s) affected:
All
Contact Officer, telephone number,
and e-mail:
Leah Mickleborough, Deputy Audit Manager
01508 533954; lmickleborough@snorfolk.gov.uk
THE STATUS OF AGREED AUDIT RECOMMENDATIONS DUE FOR
IMPLEMENTATION BY 30 SEPTEMBER 2011
(attached – page 45)
(appendix C – page 47)
Summary:
Conclusions:
This report provides an overview of the progress made in
implementing the audit recommendations due at 30
September 2011.
No high priority issues due at this stage remain outstanding,
and the overall number of outstanding items has continued
to reduce. Action has been taken to address areas of
weakness in respect of network infrastructure in particular.
Recommendations:
It is recommended the Committee notes the progress made
to implement audit recommendations, and the areas where
further work is required
Cabinet member(s):
All
Contact Officer, telephone number,
and e-mail:
Ward(s) affected:
All
Leah Mickleborough, Deputy Audit Manager
01508 533954, lmickleborough@snorfolk.gov.uk
AGENDA NOTE:
Item 11 refers to the CIPFA publication “A toolkit for local authority audit committees.
This was distributed separately and in advance to Members. Please contact Mary
Howard (Tel.01263 516047 or email mary.howard@north-norfolk.gov.uk) if a copy is
required.
11.
AUDIT COMMITTEE SELF-ASSESSMENT
(attached – page 48)
(Appendix D – page 50)
Summary:
The Audit Committee Self-Assessment seeks to provide the
Committee with a review of how it is performing against the
expected practices identified by CIPFA and identify areas of
potential development.
Conclusions:
Undertaking a review of its performance against good
practice ensures the Committee continues to effectively
discharge its duties. The self-assessment will identify areas
of potential non-compliance, and an action plan will be
subsequently produced to identify any further work that may
be required; this will be incorporated into a report, to be
presented to the next Committee meeting, outlining the
overall effectiveness of the Audit Committee and any further
action required.
Recommendations:
The Committee is requested to review the appended selfassessment ahead of the Committee meeting, and
identify any areas they believe are not currently
compliant, for discussion within the meeting.
Committee members should note that if they have any
further issues or comments arising after the meeting,
they are welcome to raise these with the Deputy Audit
Manager to incorporate into the subsequent report.
Cabinet member(s):
All
Contact Officer, telephone
number, and e-mail:
Ward(s) affected:
All
Leah Mickleborough, Deputy Audit Manager
lmickleborough@s-norfolk.gov.uk; 01508 533954
12.
THE FUTURE PROVISION OF EXTERNAL AUDIT
Summary:
Following the announcement by the Secretary of State for
Communities and Local Government in August 2010 to put
in place new arrangements for auditing local public bodies
in England, and the subsequent consultation exercise, this
paper brings Members up to date with developments.
The publication of a draft bill on the future shape of external
audit of local authorities is imminent
Conclusions:
Recommendations:
That the Committee notes the contents of this report
and continues to monitor future developments.
Cabinet member(s):
All
Contact Officer, telephone number,
and e-mail:
13.
(attached – page 59)
Ward(s) affected:
All
David Ablett
01263-516055
David.ablett@north-norfolk.gov.uk
REVIEW OF THE RISK MANAGEMENT FRAMEWORK
(attached – page 64)
(Appendix E – page 67)
Summary:
Conclusions:
Recommenda
tions:
This report and the attached annex sets out the revised form of the
Risk Management Framework for the Council. Members are asked
to examine the annex at Appendix E and comment on the
statements and provisions it makes in respect of Risk Management
generally and the establishment of a new corporate risk register.
The Revised Corporate Risk Framework draws extensively on the
current provisions for identifying risk, recording risk and reviewing
risk while, at the same time, developing a different reporting
structure to allow for ongoing risk assessment and review.
That the comments of the Audit Committee be passed to the
Performance and Risk Management Board for consideration in
preparing a final version of the revised Risk Management
Framework for the Council.
Cabinet member(s):
All
Contact Officer, telephone
number, and e-mail:
Ward(s) affected:
All
David Ablett
01263-516055
David.Ablett@North-Norfolk.gov.uk
14.
REVIEW OF THE PARTNERSHIP FRAMEWORK
(attached – page 83)
(Appendix F – page 86)
Summary:
Conclusions:
This report and the attached annex (Appendix F) sets out
the revised Partnership Framework for comment and review
by the Audit Committee. The consolidation of best practice
from the operation of the current version of the Framework
has been included in this revised documentation together
with additional material from external sources.
Members of the Committee are asked to record their
observations and comments on the revised Framework so
that these might be passed onto the Performance and Risk
Management Board.
Recommendations:
Cabinet member(s):
All
Contact Officer, telephone number,
and e-mail:
15.
Ward(s) affected:
All
David Ablett
01263-516055
David.Ablett@North-Norfolk.gov.uk
PERFORMANCE MANAGEMENT FRAMEWORK REVIEW – DRAFT
(attached – page 110)
(Appendix G – page 113)
Summary:
This report presents the key revisions made to the
Performance Management Framework and the revised
version of the document.
Conclusions:
The revised Performance Management Framework as
presented in Appendix G will ensure that the Council’s
approach to performance management remains fit-forpurpose and will ensure delivery of the priorities in the
Corporate Plan.
Recommendations:
Approval of the revised Performance Management
Framework.
Cabinet Member(s)
Ward(s) affected
Councillor Keith Johnson
All
Contact Officer, telephone number and email:
Helen Thomas, 01263 516214, helen.thomas@north-norfolk.gov.uk
16.
NETWORK INFRASTRUCTURE, SECURITY AND TELECOMMUNICATIONS
AUDIT
(attached – page 117)
To receive an update.
17.
BUSINESS CONTINUITY
Summary:
(attached – page 118)
Six monthly update on business continuity planning, the
progress made to date, ability to respond to any disruptive
events that have recently occurred and the outline of future
objectives.
Conclusions:
Recommendations:
That members note the contents of the report.
Cabinet member(s):
All
Contact Officer, telephone number,
and e-mail:
18.
Ward(s) affected:
All
Richard Cook
01263 516269
richard.cook@north-norfolk.gov.uk
AUDIT COMMITTEE WORK PROGRAMME
(attached – page 122)
To review the Audit Committee Work Programme
19.
EXCLUSION OF THE PRESS AND PUBLIC
To pass the following resolution, if necessary:
“That under Section 100A(4) of the Local Government Act 1972 the press and public
be excluded from the meeting for the following items of business on the grounds that
they involve the likely disclosure of exempt information as defined in paragraphs 3
and 4 of Part I of Schedule 12A (as amended) to the Act.”