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, 27th November 2023
6:30 PM
Monday, 27th November 2023
6:30 PM
End:
Monday, 27th November 2023
9:30 PM
Monday, 27th November 2023
9:30 PM
Actual Time
Started:
Monday, 27th November 2023
12:00 AM
Monday, 27th November 2023
12:00 AM
Finished:
Monday, 27th November 2023
12:00 AM
Monday, 27th November 2023
12:00 AM
Meeting Status
Status:
Confirmed
Confirmed
Date:
27 Nov 2023
27 Nov 2023
Location:
Committee Rooms 1 & 2 - Deanes
Committee Rooms 1 & 2 - Deanes
Webcast:
Available
Available
Meeting Attendees
Council Staff
Executive Director of Corporate Services and Assets
Sue Cuerden
Expected
Chair
Chair of the Audit and Accounts Committee
Committee Member
Deputy Mayor and Chair of the Resident Services Committee
Guest
Co-Leader and Cabinet Member for Finance and Property
Committee Member
Chair of the Resources Committee
Committee Member
Mayor
Committee Member
Richard Harbord (Co Opted Member of the Audit and Accounts Committee)
Apologies
Agenda
1
Apologies for absence and substitutions
Minutes
Apologies were received from Councillor Rhatigan and Richard Harbord (Co-Opted Member of the Audit and Accounts Committee).
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 25 September 2023
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 25 September 2023 17 Nov 2023
Minutes
The minutes of the meeting held on 25 September 2023 were confirmed by the Committee as a correct record and signed by the Chair.
5
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 17 Nov 2023
- Document Appendix 1 17 Nov 2023
- Document Appendix 2 17 Nov 2023
Minutes
The Chief Internal Auditor introduced the report, which informed members of the work that had been carried out during 2023/24 in protecting the public purse.
The Committee discussed the report and made the following comments:
It was clarified that housing benefit fraud had been under the responsibility of the Single Fraud Investigation Service (SFIS) since 2014, which was part of the Department for Work and Pensions (DWP). Questioned the impact of the transfer of investigating fraud related to housing benefit on resources. The Chief Internal Auditor explained that there was no impact on resources, only transferring the resource to cover pro-active fraud, the National Fraud Initiative and investigating fraud in areas other than Housing Benefits. Questioned on the impact of monies recovered in relation to housing benefit fraud. It was explained that the Council’s Exchequer Services Team were responsible for the recovery of housing benefit fraud once notified by the SFIS. The Executive Director of Corporate Services and Assets explained that some fraud was not recoverable by the Council but would be recovered from government by a subsidy if applicable. Commented that the change of responsibility of housing benefit fraud to the DWP was because it had wider scope to look at records across the benefit system.
Resolved: The Committee:
Note the contents of the report.
The Committee discussed the report and made the following comments:
It was clarified that housing benefit fraud had been under the responsibility of the Single Fraud Investigation Service (SFIS) since 2014, which was part of the Department for Work and Pensions (DWP). Questioned the impact of the transfer of investigating fraud related to housing benefit on resources. The Chief Internal Auditor explained that there was no impact on resources, only transferring the resource to cover pro-active fraud, the National Fraud Initiative and investigating fraud in areas other than Housing Benefits. Questioned on the impact of monies recovered in relation to housing benefit fraud. It was explained that the Council’s Exchequer Services Team were responsible for the recovery of housing benefit fraud once notified by the SFIS. The Executive Director of Corporate Services and Assets explained that some fraud was not recoverable by the Council but would be recovered from government by a subsidy if applicable. Commented that the change of responsibility of housing benefit fraud to the DWP was because it had wider scope to look at records across the benefit system.
Resolved: The Committee:
Note the contents of the report.
6
Quarter 2 Annual Property Plan Monitoring 2023-24
Contact Officer: Liz Suatt
This report details the activity relating to the council’s Annual Property Plan 2023/24 for the second quarter (period 1st July to 30 September 2023).
This report details the activity relating to the council’s Annual Property Plan 2023/24 for the second quarter (period 1st July to 30 September 2023).
Attachments:
- Document Report 17 Nov 2023
Minutes
The Cabinet Member for Finance and Property introduced the report, which detailed the activity relating to the council’s Annual Property Plan 2023/24 for the second quarter (period 1st July to 30 September 2023).
The Committee discussed the report and made the following comments:
In response to questions, the Committee were advised that the total rent reviews due were cumulative across the financial year. Highlighted that there was an interim member of staff focused on rent reviews, which had been extended until the end of the financial year. Were pleased with the reduction in outstanding total aged debt from September 2022 to September 2023. It was established that the Council was undergoing due diligence on two disposals, which were under review in consultation with the Council’s external property advisers, JLL. Queried why there were no Energy Performance Certificates (EPC) in 12 properties in the Borough. The Investment Portfolio Lead explained that some of the buildings were not required to have an EPC. Thanked the officers for their hard work.
Resolved: The Committee:
Note the contents of the report.
The Committee discussed the report and made the following comments:
In response to questions, the Committee were advised that the total rent reviews due were cumulative across the financial year. Highlighted that there was an interim member of staff focused on rent reviews, which had been extended until the end of the financial year. Were pleased with the reduction in outstanding total aged debt from September 2022 to September 2023. It was established that the Council was undergoing due diligence on two disposals, which were under review in consultation with the Council’s external property advisers, JLL. Queried why there were no Energy Performance Certificates (EPC) in 12 properties in the Borough. The Investment Portfolio Lead explained that some of the buildings were not required to have an EPC. Thanked the officers for their hard work.
Resolved: The Committee:
Note the contents of the report.
7
UK GDPR- Notification of Data Breach reported to ICO
Contact Officer: Ann Greaves
The purpose of this report is to provide the Committee with information relating to a recent data breach.
The purpose of this report is to provide the Committee with information relating to a recent data breach.
Attachments:
- Document Report 17 Nov 2023
Minutes
The Legal Services Manager introduced the report, which informed the Committee with information related to two data incidents that had occurred since July 2023, and had been reported to the ICO. She stated that the Council were awaiting a response from the ICO.
It was questioned if steps had been taken to prevent human error and about whether training had been put in place. The Legal Services Manager stated that extensive training and discussion had occurred with the Council Tax and Housing teams covering data protection, alongside broader staff training.
Resolved: The Committee:
· Note the contents of the report.
It was questioned if steps had been taken to prevent human error and about whether training had been put in place. The Legal Services Manager stated that extensive training and discussion had occurred with the Council Tax and Housing teams covering data protection, alongside broader staff training.
Resolved: The Committee:
· Note the contents of the report.
8
Treasury Management 2023/24 Mid-Year Report
Contact Officer: Adam Swain
This report shows the activity within the council’s treasury management function from 1 April 2023 to 30 September 2023.
This report shows the activity within the council’s treasury management function from 1 April 2023 to 30 September 2023.
Attachments:
- Document Report 17 Nov 2023
Minutes
The Head of Financial Services and Commercialisation introduced the report, which showed the activity within the council’s treasury management function from 1 April 2023 to 30 September 2023.
The Executive Director introduced an appendix in the report which gave a detailed history of the Council’s external bond fund investments since 2012, including how each investment was monitored. A table was also presented which showed the latest position and annualised performance for each of the funds held by the Council.
The Committee discussed the report and made the following comments:
Questioned whether a similar report summarising the history of the Council’s property funds could be made in addition to the external bond fund investment appendix. The Executive Director stated she was happy to include this. There were several comments which emphasised the need to consult a second external investment advisor alongside Arlingclose. The Executive Director advised the Committee that the Council would seek the advice of a secondary advisor on a 5-year periodic basis as part of the draft Treasury Management Strategy. Concerns were raised about the overreliance of one external advisor on the Council’s externally managed funds and that advice of a second advisor should be sought more frequently than 5 years. Commented that consulting a second advisor more frequently would have wider fee implications for the Council. In response to questions, the Executive Director clarified that decisions on the Council’s external bond funds were based on the long-term and on the Council’s treasury management requirements. Stated that previous investment decisions on the Council’s external funds, which showed positive total returns since investment, had benefitted residents. The Executive Director reminded the Committee that the draft Treasury Management Strategy would be brought to the Committee at the January meeting.
Resolved: The Committee:
Note the contents of the report.
The Executive Director introduced an appendix in the report which gave a detailed history of the Council’s external bond fund investments since 2012, including how each investment was monitored. A table was also presented which showed the latest position and annualised performance for each of the funds held by the Council.
The Committee discussed the report and made the following comments:
Questioned whether a similar report summarising the history of the Council’s property funds could be made in addition to the external bond fund investment appendix. The Executive Director stated she was happy to include this. There were several comments which emphasised the need to consult a second external investment advisor alongside Arlingclose. The Executive Director advised the Committee that the Council would seek the advice of a secondary advisor on a 5-year periodic basis as part of the draft Treasury Management Strategy. Concerns were raised about the overreliance of one external advisor on the Council’s externally managed funds and that advice of a second advisor should be sought more frequently than 5 years. Commented that consulting a second advisor more frequently would have wider fee implications for the Council. In response to questions, the Executive Director clarified that decisions on the Council’s external bond funds were based on the long-term and on the Council’s treasury management requirements. Stated that previous investment decisions on the Council’s external funds, which showed positive total returns since investment, had benefitted residents. The Executive Director reminded the Committee that the draft Treasury Management Strategy would be brought to the Committee at the January meeting.
Resolved: The Committee:
Note the contents of the report.
9
Review of Effectiveness Survey Results
Contact Officer: Adam Swain
The Audit and Accounts Committee have requested a formal review of the effectiveness of the committee. As agreed at the meeting on 25 September 2023, members of the Audit and Accounts committee completed a survey based on CIPFA’s “Self-assessment of good practise”. This report sets out the results of this survey.
The Audit and Accounts Committee have requested a formal review of the effectiveness of the committee. As agreed at the meeting on 25 September 2023, members of the Audit and Accounts committee completed a survey based on CIPFA’s “Self-assessment of good practise”. This report sets out the results of this survey.
Attachments:
- Document Report 17 Nov 2023
Minutes
The Head of Financial Services and Commercialisation introduced the report, which presented the Committee with the results from the survey based on CIPFA’s “Self-assessment of good practise”.
The Committee discussed the report and made the following comments:
· Suggested that a written annual report be presented to Full Council in 2024, which would detail the work undertaken by the Committee in the previous municipal year.
· Commented that the questionnaire was difficult to answer.
· Proposed that a working group be created to examine whether the Committees terms of reference as covered by the constitution were adequate, which would be taken to the Constitution Working Group for review. The members who volunteered to contribute to the working group were Councillors Basham, Phillimore and Falconer.
· The Executive Director stated that if the working group had any recommendations, it would be presented at a future meeting of the Committee.
· Stated the desire to undergo a skills audit to identify potential training need.
· Emphasised the importance of training members of the functions of the Committee, with a suggestion made to update the Audit and Accounts Committee handbook.
· The Chair and Executive Director thanked members and officers for their assistance on the review.
Resolved: The Committee:
1. Note the results of the self-assessment survey.
2. Agrees an action plan to address the areas requiring improvement identified from the survey.
The Committee discussed the report and made the following comments:
· Suggested that a written annual report be presented to Full Council in 2024, which would detail the work undertaken by the Committee in the previous municipal year.
· Commented that the questionnaire was difficult to answer.
· Proposed that a working group be created to examine whether the Committees terms of reference as covered by the constitution were adequate, which would be taken to the Constitution Working Group for review. The members who volunteered to contribute to the working group were Councillors Basham, Phillimore and Falconer.
· The Executive Director stated that if the working group had any recommendations, it would be presented at a future meeting of the Committee.
· Stated the desire to undergo a skills audit to identify potential training need.
· Emphasised the importance of training members of the functions of the Committee, with a suggestion made to update the Audit and Accounts Committee handbook.
· The Chair and Executive Director thanked members and officers for their assistance on the review.
Resolved: The Committee:
1. Note the results of the self-assessment survey.
2. Agrees an action plan to address the areas requiring improvement identified from the survey.
10
Audit and Accounts work programme
The Committee is asked to note and review it’s work programme.
Attachments:
- Document Work Programme 17 Nov 2023
- Document Action Tracking Log 17 Nov 2023
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 and requested that a column on the list be included to include dates for review of the actions.
The Chair queried whether the Committee wanted the Treasury Management reports to be presented quarterly or biannually.
The Head of Financial Services and Commercialisation informed the Committee that it was uncertain whether the External Audit Planning Report for 2022/23 item would be presented at the January meeting.
It was commented that there was a high number of items on the work programme scheduled for the January and March meetings.
The meeting ended at 8:00pm.
Chair
The Chair also introduced the list of actions from previous Committee meetings and requested that a column on the list be included to include dates for review of the actions.
The Chair queried whether the Committee wanted the Treasury Management reports to be presented quarterly or biannually.
The Head of Financial Services and Commercialisation informed the Committee that it was uncertain whether the External Audit Planning Report for 2022/23 item would be presented at the January meeting.
It was commented that there was a high number of items on the work programme scheduled for the January and March meetings.
The meeting ended at 8:00pm.
Chair
Previous Meetings
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