Please Contact: Mary Howard
Please email: mary.howard@north-norfolk.gov.uk
Please Direct Dial on: 01263 516047
24 February 2012
A meeting of the Audit Committee of North Norfolk District Council will be held in the
Council Chamber at the Council Offices, Holt Road, Cromer on Tuesday 6 March 2012 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
Sheila Oxtoby
Chief Executive
To: Mrs A Claussen-Reynolds, Mr N D Dixon, Mr B Jarvis, Mrs A Moore, 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: Sheila Oxtoby
Strategic Directors: Nick Baker and Steve Blatch
Tel 01263 513811 Fax 01263 515042 Minicom 01263 516005
Email districtcouncil@north-norfolk.gov.uk Web site northnorfolk.org
AGENDA
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).
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 6 December 2011.
6.
AUDIT UPDATE AND ACTION LIST
(attached – page 10)
To monitor progress on items requiring action from the meeting of 6 December 2011.
7.
CERTIFICATION REPORT (2010/11) – REPORT TO THOSE CHARGED WITH
GOVERNANCE
(attached – page 12)
To receive the Certification Report (2010/11).
8.
EXTERNAL AUDIT PLAN 2011/12
To discuss the External Audit Plan 2011/12
(attached – page 33)
9.
PROGRESS REPORT ON INTERNAL AUDIT ACTIVITY NOVEMBER 2011 –
FEBRUARY 2012
(attached – page 55)
(appendix A – page 58, appendix B – 60)
Summary:
Conclusions:
Recommendations:
Cabinet member(s):
Wards:
Contact Officer,
telephone number, and
e-mail:
10.
This report examines progress made during the last 4
months in relation to delivery of the Annual Audit Plan for
2011/12, and includes abbreviated management
summaries in respect of the audit reviews which have
been finalised in the course of this period.
At this advanced stage of the financial year, we are now
able to confirm that 80% of audit work has been
completed. Furthermore, there were changes made to the
Audit Plan in December 2011, which subsequently
resulted in two additional assignments being brought
forward from 2012/13 into the final quarter of 2011/12.
There are currently 6 remaining audit assignments at
varying stages of delivery and their corresponding
management summaries will be incorporated into the
Head of Internal Audit’s Annual Report and Opinion in
June 2012.
It is recommended that the Committee notes the outcomes
of the 6 audits completed between November and
February, and the recent amendments made to the Annual
Audit Plan.
All
All
Sandra King, Head of Internal Audit
01508 533863
scking@s-norfolk.gov.uk
RISK
To receive an oral update.
(Source: David Ablett, tel.01263 516055, email david.ablett@northnorfolk.gov.uk)
11.
INTERNAL AUDIT’S TERMS OF REFERENCE, PERFORMANCE INDICATORS,
CODE OF ETHICS, STRATEGY, AUDIT PLANS AND SUMMARY AUDIT
COVERAGE INFORMATION FOR 2012/13
(attached – page 76)
(appendix C – page 81, appendix D – page 90, appendix E – page 92, appendix F
page 95, appendix G – page 101, appendix H – page 104, appendix I – page 106,
appendix J – page 112)
Summary:
This report provides an overview of the stages followed
prior to the formulation of the Strategic Audit Plan for
2012/13 to 2014/15, and the Annual Audit Plan for 2012/13.
The Annual Audit Plan will then serve as the work
programme and initial terms of reference for the Council’s
Internal Audit Services Contractor, Deloitte Public Sector
Internal Audit Ltd, and provide the basis upon which the
Head of Internal Audit will subsequently give Audit Opinions
on the systems of internal control and risk management,
and corporate governance arrangements at North Norfolk
District Council for the year 2012/13.
The report additionally aims to clarify the links between
Internal Audit’s Terms of Reference, Performance
Indicators, Strategy, and its Strategic and Annual Audit
Plans, as well as detailing the way in which Internal Audit
will operate at the Council in the year ahead, in order to
satisfy the CIPFA Code of Practice for Internal Audit in
Local Government and Statement on the Role of the Head
of Internal Audit in Public Service Organisations.
Conclusions:
12.
In reviewing and approving the audit documentation
attaching to this report, the Audit Committee is making
appropriate provisions to ensure that the Internal Audit
requirements as stated in the Accounts and Audit
Regulations 2011 are being properly met, and due support
is being given to securing an Internal Audit Service which is
compliant with CIPFA guidance on the subject.
Recommendations:
The Committee is requested to approve:
• Internal Audit’s Terms of Reference and
Performance Indicators for 2012/13;
• Internal Audit’s Code of Ethics for 2012/13;
• Internal Audit’s Strategy for 2012/13;
• The Strategic Audit Plan for 2012/13 to 2014/15;
• The Annual Audit Plan for 2012/13; and,
• The Summary of Internal Audit Coverage for
2012/13.
Cabinet member(s):
Wards:
Contact Officer,
telephone number, and
e-mail:
All
All
Sandra King, Head of Internal Audit
01508 533863
scking@s-norfolk.gov.uk
AUDIT COMMITTEE SELF-ASSESSMENT 2011-12
Summary:
(attached – page 113)
This report outlines the findings of the recent self assessment
exercise undertaken by Members of the Committee. It
provides an analysis of the assessment and identifies a
number of actions in respect of the responses.
Conclusions:
Recommendations:
Cabinet member(s):
Wards:
Contact Officer,
telephone number,
and e-mail:
13.
By addressing the questions in the self assessment that
elicited a “No” answer and reviewing those where the
consensus was split (“?”) it is anticipated that the work and
output of the Committee will be strengthened and enhanced.
That members note the content of this report and commission
Officers to provide the improvements noted in section eight
(Actions)
All
All
David Ablett,
01263-516055,
david.ablett@north-norfolk.gov.uk
BUSINESS CONTINUITY
Summary:
(attached – page 117)
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:
14.
Ward(s) affected:
All
Richard Cook
01263 516269
richard.cook@north-norfolk.gov.uk
PERFORMANCE MANAGEMENT FRAMEWORK
To receive an oral update.
15.
AUDIT COMMITTEE WORK PROGRAMME
(attached – page 122)
To review the Audit Committee Work Programme
16.
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.”