Basingstoke & Dean Borough Council
Councillors:
54
Wards:
18
Committees:
22
Meetings (2025):
67
Meetings (2024):
72
Meeting
Audit and Accounts Committee - Basingstoke & Dean
Meeting Times
Scheduled Time
Start:
Monday, 29th July 2024
6:30 PM
Monday, 29th July 2024
6:30 PM
End:
Monday, 29th July 2024
10:30 PM
Monday, 29th July 2024
10:30 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
29 Jul 2024
29 Jul 2024
Location:
Committee Rooms 1 & 2 - Deanes
Committee Rooms 1 & 2 - Deanes
Webcast:
Available
Available
Meeting Attendees
Reserve
Chair of the Investigating and Disciplinary and Standards Appeals Committee
Vice-Chair
Committee Member
Chair of the Resources Committee
Committee Member
Leader of the Conservative Group
Committee Member
Deputy Mayor and Chair of the Resident Services Committee
Reserve
Chair of the Human Resources Committee
Reserve
Mayor
Chair
Chair of the Audit and Accounts Committee
Committee Member
Committee Member
Richard Harbord (Co Opted Member of the Audit and Accounts Committee)
Present, as expected
Agenda
1
Apologies for absence and substitutions
Minutes
There were no apologies for absence or substitutions.
2
Declarations of interest
Minutes
There were no declarations of interest.
3
Urgent matters
To consider any items of business, other than those shown on this agenda and which, by reason of special circumstances to be stated at the meeting, in the opinion of the Chairman, should be considered at the meeting as a matter of urgency.
Minutes
There were no urgent matters.
4
Minutes of the meeting held on 24 June 2024
The Chair will move that the minutes of the meeting be signed as a correct record. The only part of the minutes that can be discussed is their accuracy.
Attachments:
- Document Minutes of the meeting held on 24 June 2024 19 Jul 2024
Minutes
The minutes of the meeting held on 24 June 2024 were confirmed as a correct record and signed by the Chair.
5
Internal Audit Progress Report
Contact Officer: Richard Bevan
This report is to inform members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period March – June 2024 and the current position with overdue audit recommendations.
This report is to inform members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period March – June 2024 and the current position with overdue audit recommendations.
Attachments:
- Document Report 19 Jul 2024
- Document Appendix 1 19 Jul 2024
- Document Appendix 2 19 Jul 2024
- Document Appendix 3 19 Jul 2024
- Document Appendix 4 19 Jul 2024
- Document Appendix 5 19 Jul 2024
- Document Appendix 6 19 Jul 2024
Minutes
The Senior Auditor introduced the report, which provided members of the Committee with the work completed by the Internal Audit Team during the period March – June 2024 and the current position with overdue audit recommendations.
The Head of IT and Digital Transformation was present to discuss progress on cybersecurity and IT audit recommendations which was requested in previous committee meetings.
The Committee discussed the report and made the following comments:
Praised the newreport format for its focus on specific audits which had a reasonable level of assurance or were of interest to the Committee. Queried progress on numerous audit recommendations categorised as significant across several departments. The Head of Audit, Fraud and Insurance stated that there were rigorous follow-up processes in place to ensure progress on actions and assured that the number of recommendations categorised as significant had reduced. Questioned the audit of HR governance arrangements, which included the number of recommendations categorised as significant. The Senior Auditor confirmed that it was the first time in a few years that the Council had completed such an in-depth analysis of itsHR governance arrangements. It was also confirmed that progress on the recommendations would be followed up with the Council’s HR Team to be reported back in the next meeting in September. Commented that the Council’s HR team had gone through a period of significant change with the Council’s pay and benefits review and the implementation of the new payroll system. Concerns were raised with changes to completed target dates in relation to business continuity. The Senior Auditor clarified that the changes signified that the target dates needed further time to complete due to structural changes within the Council. It was also stated that an audit of business continuity would be taking place in October. Asked for a written update on business continuity progress from the Director of Customers, Digital and Improvement. The Head of IT and Digital Transformation discussed the challenges with IT network security, for example how increased cybersecurity threats impacted the workload of the Council’s IT team, how several IT recommendations from previous reports were interdependent on one another, and challenges with critical software providers. Sought clarity on the controls for sales and purchases of land if time-critical and if requisitions could not be raised through the ERP system. It was agreed that officers would review this and report back to the Committee. Queried if internal audit could establish common themes across recommendations made in future internal audits. It was described that the Council had a very strong internal audit function.
Resolved: The Committee considers the Internal Audit Progress Report and provides its comments.
The Head of IT and Digital Transformation was present to discuss progress on cybersecurity and IT audit recommendations which was requested in previous committee meetings.
The Committee discussed the report and made the following comments:
Praised the newreport format for its focus on specific audits which had a reasonable level of assurance or were of interest to the Committee. Queried progress on numerous audit recommendations categorised as significant across several departments. The Head of Audit, Fraud and Insurance stated that there were rigorous follow-up processes in place to ensure progress on actions and assured that the number of recommendations categorised as significant had reduced. Questioned the audit of HR governance arrangements, which included the number of recommendations categorised as significant. The Senior Auditor confirmed that it was the first time in a few years that the Council had completed such an in-depth analysis of itsHR governance arrangements. It was also confirmed that progress on the recommendations would be followed up with the Council’s HR Team to be reported back in the next meeting in September. Commented that the Council’s HR team had gone through a period of significant change with the Council’s pay and benefits review and the implementation of the new payroll system. Concerns were raised with changes to completed target dates in relation to business continuity. The Senior Auditor clarified that the changes signified that the target dates needed further time to complete due to structural changes within the Council. It was also stated that an audit of business continuity would be taking place in October. Asked for a written update on business continuity progress from the Director of Customers, Digital and Improvement. The Head of IT and Digital Transformation discussed the challenges with IT network security, for example how increased cybersecurity threats impacted the workload of the Council’s IT team, how several IT recommendations from previous reports were interdependent on one another, and challenges with critical software providers. Sought clarity on the controls for sales and purchases of land if time-critical and if requisitions could not be raised through the ERP system. It was agreed that officers would review this and report back to the Committee. Queried if internal audit could establish common themes across recommendations made in future internal audits. It was described that the Council had a very strong internal audit function.
Resolved: The Committee considers the Internal Audit Progress Report and provides its comments.
6
Internal Audit Annual Report
Contact Officer: Paul Gundry
This report is to present the Audit and Accounts Committee with the annual opinion of the Head of Audit, Fraud and Insurance on the effectiveness of the council’s risk management, control and governance arrangements which is a requirement of the Accounts and Audit Regulations 2015.
This report is to present the Audit and Accounts Committee with the annual opinion of the Head of Audit, Fraud and Insurance on the effectiveness of the council’s risk management, control and governance arrangements which is a requirement of the Accounts and Audit Regulations 2015.
Attachments:
- Document Report 19 Jul 2024
- Document Appendix 1 19 Jul 2024
- Document Appendix 2 19 Jul 2024
- Document Appendix 3 19 Jul 2024
Minutes
The Head of Audit, Fraud and Insurance introduced the report, which presented the Committee with a ‘substantial’ assurance annual opinion on the effectiveness of the council’s risk management, control and governance arrangements which was a requirement of the Accounts and Audit Regulations 2015.
The Committee discussed the report and made the following comments:
Highlighted that there were no audit assignments that concluded with a ‘Limited’ assurance level in 2023/24 which demonstrated improvement from previous years. Commented that audit assignments that were completed within the allocated time was 82%, which fell short of the 90% target in 2023/2024. The Head of Audit, Fraud and Insurance stated that there were new audit assignments throughout the year, to which some needed extra time.
Resolved: The Committee considers the Internal Audit Annual Report and provides its comments.
The Committee discussed the report and made the following comments:
Highlighted that there were no audit assignments that concluded with a ‘Limited’ assurance level in 2023/24 which demonstrated improvement from previous years. Commented that audit assignments that were completed within the allocated time was 82%, which fell short of the 90% target in 2023/2024. The Head of Audit, Fraud and Insurance stated that there were new audit assignments throughout the year, to which some needed extra time.
Resolved: The Committee considers the Internal Audit Annual Report and provides its comments.
7
Fraud Update: Protecting the Public Purse
Contact Officer: Paul Gundry
The purpose of this report is to inform members of the Audit and Accounts Committee of the work that has been carried out during 2023/24 in protecting the public purse.
The purpose of this report is to inform members of the Audit and Accounts Committee of the work that has been carried out during 2023/24 in protecting the public purse.
Attachments:
- Document Report 19 Jul 2024
- Document Appendix 1 19 Jul 2024
- Document Appendix 2 19 Jul 2024
Minutes
The Head of Audit, Fraud and Insurance introduced the report, which informed members of the Committee of the work that had been carried out during 2023/24 in protecting the public purse.
The Committee highlighted the need to be vigilant to challenge fraud.
Resolved: The Committee considers the Fraud Update – Protecting the Public Purse and provides its comments
The Committee highlighted the need to be vigilant to challenge fraud.
Resolved: The Committee considers the Fraud Update – Protecting the Public Purse and provides its comments
8
Audit and Accounts Committee Draft Annual Report 2023/24
Contact Officer: Adam Swain
This is the first annual report of the Audit and Accounts Committee. As part of an effectiveness review carried out by the Audit and Accounts committee in 2023 it was agreed that a short annual report on the work undertaken by the committee would be presented.
This is the first annual report of the Audit and Accounts Committee. As part of an effectiveness review carried out by the Audit and Accounts committee in 2023 it was agreed that a short annual report on the work undertaken by the committee would be presented.
Attachments:
- Document Audit and Accounts Committee Annual Report 2023/24 19 Jul 2024
- Document Appendix 1 - Draft AAC Annual Report 2023/24 19 Jul 2024
Minutes
The Chair introduced the report, which summarised the main areas of work of the Committee over the previous year. As part of an effectiveness review carried out by the Audit and Accounts Committee in 2023 it was agreed that a short annual report on the work undertaken by the committee would be presented to Council each year. This aligned with recommendations by the Chartered Institute of Public Finance and Accountancy (CIPFA) as set out in their Position Statement: Audit Committees in Local Authorities and Police 2022.
Resolved: The Committee:
Approve the Annual Report for publication in the form appended in appendix 1. Recommend presentation of the Annual Report to Council for consideration.
Resolved: The Committee:
Approve the Annual Report for publication in the form appended in appendix 1. Recommend presentation of the Annual Report to Council for consideration.
9
Housing Benefits Subsidy Certification Report for the year ended 31 March 2023
Contact Officer: Adam Swain
The purpose of this report is to present the Housing Benefit Subsidy Certification Letter in respect of the year ended 31 March 2023.
The purpose of this report is to present the Housing Benefit Subsidy Certification Letter in respect of the year ended 31 March 2023.
Attachments:
- Document Annual Housing Benefit Subsidy Report 2022/23 19 Jul 2024
- Document Appendix 1 Letter from External Auditors (KPMG) 19 Jul 2024
Minutes
The Chief Finance Officer introduced the report, which presented the Housing Benefit Subsidy Certification Letter in respect of the year ended 31 March 2023. KPMG found 2 minor errors during their audit with a £39.15 adjustment required to the subsidy.
The Committee discussed the report and made the following comments:
Congratulated the Benefits team on their hard work. The Chief Finance Officer stated that it was a statutory requirement to certify the Housing Benefit subsidy.
Resolved: The Committee reviews the letter from KPMG related to the Certification of the Housing Benefits Subsidy Claim for the year ended 31 March 2023.
The Committee discussed the report and made the following comments:
Congratulated the Benefits team on their hard work. The Chief Finance Officer stated that it was a statutory requirement to certify the Housing Benefit subsidy.
Resolved: The Committee reviews the letter from KPMG related to the Certification of the Housing Benefits Subsidy Claim for the year ended 31 March 2023.
10
Viewing of Social Networking Sites
Contact Officer: Ann Greaves
This report provides Members of the Committee with a summary of the viewing of individuals’ social networking sites in an investigatory capacity for the period 18th January 2024 to 1st July 2024.
This report provides Members of the Committee with a summary of the viewing of individuals’ social networking sites in an investigatory capacity for the period 18th January 2024 to 1st July 2024.
Attachments:
- Document Report 19 Jul 2024
Minutes
The Legal Services Manager introduced the report, which provided members of the Committee with a summary of the viewing of individuals’ social networking sites in an investigatory capacity for the period 18th January 2024 to 1st July 2024.
The Committee observed that a total of three single view use of social networking sites for the purpose of investigation was a low number.
Resolved: The Committee note the contents of the report.
The Committee observed that a total of three single view use of social networking sites for the purpose of investigation was a low number.
Resolved: The Committee note the contents of the report.
11
Update on Data Breaches reported to ICO under UK GDPR
Contact Officer: Ann Greaves
This report is to update the committee upon the Information Commissioner’s Office (ICO’s) recommendations in respect of the two data breaches which were reported to the ICO in October 2023.
This report is to update the committee upon the Information Commissioner’s Office (ICO’s) recommendations in respect of the two data breaches which were reported to the ICO in October 2023.
Attachments:
- Document Report 19 Jul 2024
- Document Appendix 1 19 Jul 2024
Minutes
The Legal Services Manager introduced the report, which updated the Committee on the Information Commissioner’s Offices’ (ICO) recommendations in respect of the two data breaches which were reported to the ICO in October 2023 and reported to the Committee on 27th November 2023.
It was clarified that the ICO did not take further action against the breaches.
Resolved: The Committee note the contents of the report.
It was clarified that the ICO did not take further action against the breaches.
Resolved: The Committee note the contents of the report.
12
Local Code of Corporate Governance
Contact Officer: Ann Greaves
The purpose of this report is for the Committee to approve the Local Code of Corporate Governance 2024/2025.
The purpose of this report is for the Committee to approve the Local Code of Corporate Governance 2024/2025.
Attachments:
- Document Report 19 Jul 2024
- Document Appendix 1 19 Jul 2024
Minutes
The Legal Services Manager introduced the report which presented the Committee with the Local Code of Corporate Governance 2024/25 for approval.
Resolved: The Committee approve the Local Code of Corporate Governance 2024/25.
Resolved: The Committee approve the Local Code of Corporate Governance 2024/25.
13
Regulation of Investigatory Powers Act 2000 (RIPA)- Annual Report and Annual Review of the RIPA Policy
Contact Officer: Ann Greaves
This report provides members of the Committee with an annual update on the use of RIPA, and other associated RIPA activities, and an opportunity to consider whether the RIPA policy and procedure on the use of covert surveillance under RIPA requires further review.
This report provides members of the Committee with an annual update on the use of RIPA, and other associated RIPA activities, and an opportunity to consider whether the RIPA policy and procedure on the use of covert surveillance under RIPA requires further review.
Attachments:
- Document Report 19 Jul 2024
- Document Appendix 1 19 Jul 2024
Minutes
The Legal Services Manager introduced the report, which provided members with an annual update on the use of RIPA, and other associated RIPA activities, and an opportunity to consider whether the RIPA policy and procedure on the use of covert surveillance under RIPA required further review.
Resolved: The Committee:
Note the findings of the annual overview on authorisations under the Regulation of Investigatory Powers Act (RIPA) and other associated activities. Agree the amended RIPA policy at Appendix 1.
Resolved: The Committee:
Note the findings of the annual overview on authorisations under the Regulation of Investigatory Powers Act (RIPA) and other associated activities. Agree the amended RIPA policy at Appendix 1.
14
Audit and Accounts work programme
The Committee is asked to note and review it’s work programme.
Attachments:
- Document Audit and Accounts Committee Work Programme 19 Jul 2024
- Document Action Tracking Log 19 Jul 2024
Minutes
The Chair introduced the work programme and gave a brief overview of the items that would be included on the agenda for the upcoming meetings.
The Chair also introduced the list of actions from previous Committee meetings.
It was detailed that the External Audit- Audit Results Report scheduled for September would be delayed, with the Committee to be updated of a future date.
It was stated that the Councils treasury management advisors, Link Treasury Services would attend the next meeting to provide a training session for the Committee.
The Chair also introduced the list of actions from previous Committee meetings.
It was detailed that the External Audit- Audit Results Report scheduled for September would be delayed, with the Committee to be updated of a future date.
It was stated that the Councils treasury management advisors, Link Treasury Services would attend the next meeting to provide a training session for the Committee.
15
Exclusion of press and public
To consider whether, in view of the nature of the remaining items on the agenda, any of them are likely to involve the disclosure of exempt or confidential information within the terms of [] Schedule 12A of the Local Government Act 1972
16
Confidential/exempt items for information
Previous Meetings
Join the Discussion
You need to be signed in to comment.
Sign in