Agenda and minutes

Apologies were received on behalf of Councillors E Pope, J Gordon and Georgia Jones, Audit Manager – Grant Thornton.

The Chairman welcomed all to the first meeting of the Municipal Year.

To be apprised of any changes to the membership of the Committee in accordance with Council Procedure Rule 4.

In accordance with Council Procedure Rule 4, the Committee noted the termination of Councillor E Pope and the appointment of Councillor D Westley for this meeting only, thereby giving effect to the wishes of the Political Groups.

Note, no other business is permitted unless, by reason of special circumstances, which shall be specified at the meeting, the Chairman is of the opinion that the item(s) should be considered as a matter of urgency.

There were no urgent items of business.

If a Member requires advice on Declarations of Interest, he/she is advised to contact the Legal and Democratic Services Manager in advance of the meeting.   (For the assistance of members a checklist for use in considering their position on any particular item is included at the end of this agenda  ...  view the full agenda text for item 4.

There were no declarations of interest.

To receive as a correct record, the Minutes of the meeting held on 26 January 2022, Subject to Chairman's motion for an amendment of Item 9 'Internal Audit Activities - Progress Report' and that it should read as follows:

"That, Members noted progress in the year to date and required  ...  view the full agenda text for item 5.

RESOLVED: That the Minutes of the Meeting held on 26 January 2022 be received as a correct record and signed by the Chairman.

Residents of West Lancashire on giving notice, may address the meeting to make representations on any item on the agenda except where the public and press are to be excluded during consideration of the item.  The deadline for submission is 10.00am on Friday 27 May 2022.

There were no items under this heading.

To consider the report of the Head of Finance, Procurement & Commercial Services.

Consideration was given to the Grant Thornton Progress Update Report as contained on pages 13 -28 of the Book of Reports.

Georgia Jones, Audit Manager Grant Thornton, submitted apologies and had requested that Members send any questions direct for response.

The following questions were raised:

1. 2019/20 Audit Fees – explanation as to why the increase in fees from £33k to £103k
2. Outstanding requests delays – explanation why the delays in returning working papers
3. 2021/22 draft accounts published before 2020/21 accounts audit completed

RESOLVED: That the Grant Thornton Progress Update Report be noted, and that questions be sent to Georgia Jones, Audit Manager Grant Thornton for response to Members of the Committee.

To consider the report of the Head of Finance, Procurement and Commercial Services.

Consideration was given to the Internal Audit Charter 2022/23 Report as contained on pages 29 to 70 of the Book of Reports, which was presented to Members for approval.

The Chairman invited the Internal Audit Manager to present the report.

RESOLVED: That the Internal Audit Charter 2022/23, attached at Appendix 1, be approved to take effect from 31 May 2022.

To consider the report of the Head of Finance, Procurement and Commercial Services.

Consideration was given to the Internal Audit Strategy and Annual Plan 2022/23 as contained on pages 71 to 82 of the Book of Reports, which provided Members with a background to the preparation of the 2022/23 Internal Audit Plan and present for approval.

The Internal Audit Manager presented the report and responded to questions in respect of:

·         Audit of Risks – Matrix Scoring, Pentana and 'Horizon Scanning'

RESOLVED:That the Internal Audit Plan 2022/23 attached at Appendix 1 be approved with immediate effect.

To consider the report of the Head of Finance, Procurement and Commercial Services.

Consideration was given to the Internal Audit Activities – Progress Report as contained on pages 83 to 96 of the Book of Reports, which advised of progress against the 2021/22 Internal Audit Plan.

The Internal Audit Manager outlined the report and responded to comments and questions raised by Members:

·         Update on Bulky Waste audit recommendations – Good progress

·         Fraud – Taking part in the National Fraud Initiative (NFI)/ data matching/savings made

·         Fraud/ sharing intelligence in respect of Government £150 rebate scheme

·         Performance Indicators – Good progress made

·         Comment from Councillor I Davis in relation to a Grant Thornton representative should be present at all A&G Committee meetings

RESOLVED: That Members note progress in the year to date.

Note: Councillor N Furey left the meeting at the conclusion of this item.

To consider the report of the Head of Finance, Procurement and Commercial Services.

Consideration was given to the Annual Governance Statement 2020/21 as contained on pages 97 to 112 of the Book of Reports.

The Internal Audit Manager outlined details of the report.

In discussion, a comment was raised in respect of the Derby Street Refurbishment report not being incorporated in this report as it was completed following this, and therefore should not be approved and commended to the Leader and Chief Operating Officer for signature, pending any possible amendments.

RESOLVED: That the report be deferred to a future meeting of the Committee.

To consider the report of the Legal and Democratic Services Manager.

Consideration was given to the report of the Legal and Democratic Services Manager as contained on pages 113 to 142 of the Book of Reports, the purpose of which was to report on the Council's use of its powers under the Regulation of Investigatory Power's Act (RIPA) and to present the RIPA Policy for approval.

The Principal Solicitor and Deputy Monitoring Officer outlined the report to Members and informed that the Council has not had cause to use its powers under the Regulation of Investigatory Powers Act 2000 (RIPA) in the last 12 Months.

RESOVED:   That the Council's RIPA activity and the RIPA Policy at Appendix 1 be noted.

To consider and note the Committee Work Programme 2022-2023.

Consideration was given to the Committee's 2022/23 Work Programme as set out on pages 143 to 144 of the Book of Reports.

The Chairman asked for any suggestions to be put forward for the January 2023 and May 2023 meetings.

RESOLVED: That the Committee Work Programme 2022/23 be agreed.

It is recommended that members of the press and public be excluded from the meeting during consideration of the following items of business in accordance with section 100A(4) of the Local Government Act 1972, on the grounds that it involves the likely disclosure of exempt information as defined in Part  ...  view the full agenda text for item 14.

RESOLVED  That under Section 100(A) of the Local Government Act 1972, public be excluded from the meeting during consideration of the following item of business on the grounds that it involves the likely disclosure of exempt information as defined in paragraph 1 & 3 part 1 of Schedule 12A outweighs the public interest in disclosing the information.

To consider the report of the Head of Finance, Procurement and Commercial Services.

Consideration was given to the report of the Head of Finance, Procurement and Commercial Services as contained on pages 145 to 172 of the Book of Reports.

The Internal Audit Manager outlined the report and responded to comments and questions raised by Members.  The Chief Operating Officer, Corporate Director of Place and Community and Property Services Manager, were available to respond to any questions raised.

In discussion, Members requested advice from external auditor Grant Thornton for their guidance.

RESOLVED: That the actions agreed by Management to strengthen controls in relation to Internal Audit findings and recommendations be noted.

The Chairman thanked the Internal Audit Manager and Team for all their work.