Doncaster Metripolitan Council
Councillors:
56
Wards:
22
Committees:
25
Meetings (2025):
88
Meetings (2024):
113
Meeting
Audit Committee - Doncaster
Meeting Times
Scheduled Time
Start:
Thursday, 28th November 2024
2:00 PM
Thursday, 28th November 2024
2:00 PM
End:
Thursday, 28th November 2024
6:00 PM
Thursday, 28th November 2024
6:00 PM
Actual Time
Started:
Thursday, 24th October 2024
12:00 AM
Thursday, 24th October 2024
12:00 AM
Finished:
Thursday, 24th October 2024
12:00 AM
Thursday, 24th October 2024
12:00 AM
Meeting Status
Status:
Confirmed
Confirmed
Date:
28 Nov 2024
28 Nov 2024
Location:
Council Chamber, Civic Office, Waterdale, Doncaster DN1 3BU
Council Chamber, Civic Office, Waterdale, Doncaster DN1 3BU
Meeting Attendees
Co-Optee
Dr Stuart Green
Present, as expected
Chair
Councillor Austen White
Apologies
Vice-Chair
Councillor Glenn Bluff
Present, as expected
Committee Member
Councillor Iris Beech
Present, as expected
Committee Member
Councillor John Healy
Present, as expected
Committee Member
Councillor Dave Shaw
Apologies
Officer
Interim Head of Procurement
Holly Wilson
Not required
Agenda
3
Declarations of Interest, if any
Minutes
No declarations were reported at the meeting.
4
Minutes of the meeting held on 25th July, 2024
Attachments:
- Document 250724 final 20 Nov 2024
Minutes
RESOLVED that the minutes of the meeting held on 25th July, 2024 be approved as a correct record and signed by the Chair.
5
Audit committee action log.
Attachments:
- Document 5. Audit Committee Action Log 28.11.24 20 Nov 2024
Minutes
The Committee considered a report which provided an update on actions afreed at previous Committee meetings and allowed Members chance to measure the progress scheduled for future dates. It was noted that 1 action had been completed and a further action was scheduled for completion at a future date. There were no further updates for the Committee.
RESOLVED that the Audit Committee note the progress made against the actions.
RESOLVED that the Audit Committee note the progress made against the actions.
6
Breaches and Waivers to the Council's Contract Procedure Rules (CPRs).
Attachments:
- Document 6. Breaches and Waivers to the Councils Contract Procedure Rules Nov 24 Final 20 Nov 2024
Minutes
The Committee received a report with provided members with details of all the waivers and breaches to the Contract Procedure Rules (CPRs) for the period 1 March 2024 to the 31 August 2024.
Holly Wilson, Head of Procurement wished to highlight to Members the sustained rate regarding waivers which had reduced from 16 to 15 since the last report and the number of breaches had significantly reduced from 7 to 0 which was a positive result. In terms of the new Procurement Act 2023 which was set to go live on 28 October 2024, this had been delayed by Cabinet office and the new regulations will now commence on 24 February 2025. Members were assured that the team were prepared for the impact of the new Act.
She advised that the current CPRs were under review, and a report is scheduled to come to Audit Committee to the January 2025 meeting and then on to approval by Full Council in February 2025. In terms of training on CPRs, the e-learning Procurement and CPR Training was released in August 2024, this is mandatory for all people managers across the Council. Out of the 679 staff, 352 have completed the training. Officers who are outstanding on completion will be contacted to ensure they complete the training.
Following the brief introduction a number of questions were asked and answered as follows:-
· In terms of the positive result regarding zero breaches, it was advised that a long-term strategy was in place which had led to this success. Better planning and engagement with senior managers have played its part and moving procurement to the tendering system had also made a positive impact.
· Regarding the CPRs e-learning training, an update had been asked for. Officers advised it will move to a position of a cut off date for completion in due course. In terms of responsibility, it was advised that this was mandatory training and people managers will be made aware of who has completed and those yet to do so. Whilst the first phase was a soft launch of the training, the second phase will have a deadline for completion attached however, it was felt that 50% completion was promising.
· An explanation was sought regarding the waivers in relation to DSA. It was advised that these were emergency waivers which were a requirement to get contracts in place. It was acknowledged that DSA was a fast-moving project which doesn’t allow for normal procurement practice however, normal practice will happen in time.
· A query was made regarding card purchases and at what point would procurement be involved. It was advised that card purchasing was monitored on a quarterly basis. Officers would track to see if there was any regular spending or whether there was anything that shouldn’t be buying. If purchasing became regular, the team would speak to staff. It was noted that there were some exceptions however, officers would be happy to look at this for Members.
· In conclusion Officers were asked if they were satisfied with the current arrangements and whether there was anything further to bring to Members attention. In response, Officers stated that they were satisfied and were delighted with the zero return on breaches. It was acknowledged that a lot of hard work goes into these reports, and it was pleasing to see auditors in attendance watching how Committee works. Officers were comfortable and happy with the current position.
RESOLVED that the Audit Committee:-
(1) Noted the waivers and breaches recorded for the period between the 1st March 2024 and 31st August 2024; and
(2) Noted the work undertaken by the Strategic Procurement Team (SPT) to ensure continued compliance and delivery of corporate procurement services.
Holly Wilson, Head of Procurement wished to highlight to Members the sustained rate regarding waivers which had reduced from 16 to 15 since the last report and the number of breaches had significantly reduced from 7 to 0 which was a positive result. In terms of the new Procurement Act 2023 which was set to go live on 28 October 2024, this had been delayed by Cabinet office and the new regulations will now commence on 24 February 2025. Members were assured that the team were prepared for the impact of the new Act.
She advised that the current CPRs were under review, and a report is scheduled to come to Audit Committee to the January 2025 meeting and then on to approval by Full Council in February 2025. In terms of training on CPRs, the e-learning Procurement and CPR Training was released in August 2024, this is mandatory for all people managers across the Council. Out of the 679 staff, 352 have completed the training. Officers who are outstanding on completion will be contacted to ensure they complete the training.
Following the brief introduction a number of questions were asked and answered as follows:-
· In terms of the positive result regarding zero breaches, it was advised that a long-term strategy was in place which had led to this success. Better planning and engagement with senior managers have played its part and moving procurement to the tendering system had also made a positive impact.
· Regarding the CPRs e-learning training, an update had been asked for. Officers advised it will move to a position of a cut off date for completion in due course. In terms of responsibility, it was advised that this was mandatory training and people managers will be made aware of who has completed and those yet to do so. Whilst the first phase was a soft launch of the training, the second phase will have a deadline for completion attached however, it was felt that 50% completion was promising.
· An explanation was sought regarding the waivers in relation to DSA. It was advised that these were emergency waivers which were a requirement to get contracts in place. It was acknowledged that DSA was a fast-moving project which doesn’t allow for normal procurement practice however, normal practice will happen in time.
· A query was made regarding card purchases and at what point would procurement be involved. It was advised that card purchasing was monitored on a quarterly basis. Officers would track to see if there was any regular spending or whether there was anything that shouldn’t be buying. If purchasing became regular, the team would speak to staff. It was noted that there were some exceptions however, officers would be happy to look at this for Members.
· In conclusion Officers were asked if they were satisfied with the current arrangements and whether there was anything further to bring to Members attention. In response, Officers stated that they were satisfied and were delighted with the zero return on breaches. It was acknowledged that a lot of hard work goes into these reports, and it was pleasing to see auditors in attendance watching how Committee works. Officers were comfortable and happy with the current position.
RESOLVED that the Audit Committee:-
(1) Noted the waivers and breaches recorded for the period between the 1st March 2024 and 31st August 2024; and
(2) Noted the work undertaken by the Strategic Procurement Team (SPT) to ensure continued compliance and delivery of corporate procurement services.
7
CYPF Commissioning Arrangements Update Report.
Attachments:
- Document 7. Audit Committee Report CYPF Commissioning October 24 (002) 20 Nov 2024
Minutes
The Committee considered a report which provided members with an update and assurance on the commissioning activities, and the delivery of plans for the Children, Young People and Families Directorate (CYPF), as first reported to the Committee in February 2024.
The report detailed the current progress on non-compliant spend, improvements made to date, and those planned along with the mitigations on exiting issues. In addition, the report also provided assurance by outlining the commissioning plans and strategies underway.
Following the brief introduction, several questions were put and answers regarding: -
· In terms of residential care placements, it was asked whether there was a reluctance to join the regional framework from the South of the Country. It was advised that demand was increasing as well as complexity of needs and there was no competition within the market. It was hoped that there would be some form of government intervention. This was an area which was very difficult to manage.
· Regarding improvements in contract spend, plans were in place and engagement with providers had commenced however, it was envisaged that this would not be an immediate change and would be a good 18 months before any impacts are seen.
· A query was raised regarding the non-compliant % figures for Fostering and Therapy Services. It was advised that at the February meeting, the figures were from the previous 12 months whereas today’s report only shows 7 months and not a full 12-month period.
· In conclusion, officers were asked if they were happy the arrangements in place. Officers advised whilst there was still some way to go, the picture was improving and as explained there were a lot of moving parts but it was felt that the service was on the right track and teams were interacting well.
RESOLVED that the Audit Committee:-
(1) Noted the reduction in non-compliant spend following the successful launch and implementation of the 16+ Supported Living Framework from 90% to 47%; and
(2) Noted the continuing works and measures in place for improving the compliant spend and controls in relation to Children’s Residential Care placements and noted the reduction in non-compliant Children’s Residential Care spend from 55% to 46% taking into account an overall increase in the spend amount.
The report detailed the current progress on non-compliant spend, improvements made to date, and those planned along with the mitigations on exiting issues. In addition, the report also provided assurance by outlining the commissioning plans and strategies underway.
Following the brief introduction, several questions were put and answers regarding: -
· In terms of residential care placements, it was asked whether there was a reluctance to join the regional framework from the South of the Country. It was advised that demand was increasing as well as complexity of needs and there was no competition within the market. It was hoped that there would be some form of government intervention. This was an area which was very difficult to manage.
· Regarding improvements in contract spend, plans were in place and engagement with providers had commenced however, it was envisaged that this would not be an immediate change and would be a good 18 months before any impacts are seen.
· A query was raised regarding the non-compliant % figures for Fostering and Therapy Services. It was advised that at the February meeting, the figures were from the previous 12 months whereas today’s report only shows 7 months and not a full 12-month period.
· In conclusion, officers were asked if they were happy the arrangements in place. Officers advised whilst there was still some way to go, the picture was improving and as explained there were a lot of moving parts but it was felt that the service was on the right track and teams were interacting well.
RESOLVED that the Audit Committee:-
(1) Noted the reduction in non-compliant spend following the successful launch and implementation of the 16+ Supported Living Framework from 90% to 47%; and
(2) Noted the continuing works and measures in place for improving the compliant spend and controls in relation to Children’s Residential Care placements and noted the reduction in non-compliant Children’s Residential Care spend from 55% to 46% taking into account an overall increase in the spend amount.
8
Internal Audit Progress Report for the period: July to September 2024.
Attachments:
- Document 8. Internal Audit Progress Report - July to September 28.11.24 20 Nov 2024
Minutes
The Committee considered a report which updated Members on the work undertaken by Internal Audit for the period July to September 2024.
A new section 5 (Global Internal Audit Standards) had been included into the report to introduce changes to auditing standards that will apply to the work of the team from 1st April 2025.
In terms of the new audit standards, Officers were not anticipating impact on the areas being looked at. Regarding the overall opinion, Officers were happy that the team continue to look at the right areas.
In reference to paragraphs 4.4 to 4.6 of the report, Officers advised that from where it stands there were no items identified of concern, there was nothing identified to put forward for the Annual Governance Statement, therefore assurance was given that it was hopeful for a positive opinion.
In terms of resources and capacity for taking on special investigations if required, Officers advised that there was a much lesser demand for special investigations to be undertaken however, there is reserve within the team should any arise.
RESOLVED that the Audit Committee noted:-
(1) the position of the Internal Audit plan;
(2) the Internal Audit work completed in the period;
(3) the position with regards the implementation of management actions arising from Internal Audit recommendations; and
(4) the current position regarding the ability to deliver the annual opinion over the council’s risk, governance and control arrangements.
A new section 5 (Global Internal Audit Standards) had been included into the report to introduce changes to auditing standards that will apply to the work of the team from 1st April 2025.
In terms of the new audit standards, Officers were not anticipating impact on the areas being looked at. Regarding the overall opinion, Officers were happy that the team continue to look at the right areas.
In reference to paragraphs 4.4 to 4.6 of the report, Officers advised that from where it stands there were no items identified of concern, there was nothing identified to put forward for the Annual Governance Statement, therefore assurance was given that it was hopeful for a positive opinion.
In terms of resources and capacity for taking on special investigations if required, Officers advised that there was a much lesser demand for special investigations to be undertaken however, there is reserve within the team should any arise.
RESOLVED that the Audit Committee noted:-
(1) the position of the Internal Audit plan;
(2) the Internal Audit work completed in the period;
(3) the position with regards the implementation of management actions arising from Internal Audit recommendations; and
(4) the current position regarding the ability to deliver the annual opinion over the council’s risk, governance and control arrangements.
9
Preventing and Detecting Fraud and Error - October 2023 to September 2024.
Attachments:
- Document 9. Covering Report for Annual Preventing and Detecting Fraud and Error 2024 20 Nov 2024
- Document 9. Annual Preventing and Detecting Fraud and Error Report 2023-24 20 Nov 2024
Minutes
The Committee considered a report which summarised the work done by the Council during the period October 2023 to September 2024 to prevent, detect and investigate fraud and corruption in line with the Government’s Fighting Fraud and Corruption Locally Strategy and minimise errors whether caused by fraud or not.
The report showed that the overall incidence of fraud remained low in general terms, taking into account the scale of the Council’s activities. Proactive counter fraud activities to prevent and detect fraud and error early continue to be a focus in the Council’s Strategy.
Following the brief introduction, several questions/comments were put and answered including: -
· Praise was given regarding the contents of the report and the way it had been produced, it was easy to read, and a lot of effort had gone into the report. In terms of decentralisation, it was asked how the council co-ordinates the efforts and where responsibility lied within the organisation. Officers advised that responsibility sits with Audit and specific departments. There are well established reporting lines that come through the Section 151 Officer, this seems to work well, and each team can work to their specialism.
· A query was raised regarding the Council Tax Single Person Discount Review and what the criteria was. It was advised that a person cannot permanently live with somebody. The review was a rolling programme and checks were made on everyone on a periodic basis.
· A comment was raised regarding Creditor Invoices, and whether any attempts had been made to change bank details. It was advised that that the figure detailed within the report that was over £1m was due to one supplier mis billing and a duplication payment had been made. The nature of the others was due to not applying controls more stringently.
· In conclusion officers advised that the council were experiencing low incidents of fraud, this provides assurance that good controls were in place and officers would be seeking to report this within the annual report.
RESOLVED that Audit Committee support the production of the Preventing and Detecting Fraud and Error report and agree to appropriate publicity being produced to highlight the outcomes from the Council’s anti-fraud activity and to act as a deterrent to fraud.
The report showed that the overall incidence of fraud remained low in general terms, taking into account the scale of the Council’s activities. Proactive counter fraud activities to prevent and detect fraud and error early continue to be a focus in the Council’s Strategy.
Following the brief introduction, several questions/comments were put and answered including: -
· Praise was given regarding the contents of the report and the way it had been produced, it was easy to read, and a lot of effort had gone into the report. In terms of decentralisation, it was asked how the council co-ordinates the efforts and where responsibility lied within the organisation. Officers advised that responsibility sits with Audit and specific departments. There are well established reporting lines that come through the Section 151 Officer, this seems to work well, and each team can work to their specialism.
· A query was raised regarding the Council Tax Single Person Discount Review and what the criteria was. It was advised that a person cannot permanently live with somebody. The review was a rolling programme and checks were made on everyone on a periodic basis.
· A comment was raised regarding Creditor Invoices, and whether any attempts had been made to change bank details. It was advised that that the figure detailed within the report that was over £1m was due to one supplier mis billing and a duplication payment had been made. The nature of the others was due to not applying controls more stringently.
· In conclusion officers advised that the council were experiencing low incidents of fraud, this provides assurance that good controls were in place and officers would be seeking to report this within the annual report.
RESOLVED that Audit Committee support the production of the Preventing and Detecting Fraud and Error report and agree to appropriate publicity being produced to highlight the outcomes from the Council’s anti-fraud activity and to act as a deterrent to fraud.
10
Grant Thornton - Progress Report and Sector Update.
Attachments:
Minutes
The Committee considered the Audit Progress Report and Sector Update presented by Gareth Mills, Grant Thornton. The report indicated that Value for Money work was on track which are due to be agreed with Finance in December with a view to the presented to Committee at it January 2025 meeting.
In terms of the accounts, good progress had been made with Finance however, as previously discussed Grant Thornton took the decision to re-prioritise and focus resourcing and delivering old year audits prior to the national backstop of 13 December 2024. This had delayed the Grant Thornton’s work on Doncaster’s accounts. Gareth wished to state that this was a decision taken by Grant Thornton and in no way reflected on the work carried out by the Faye and the Finance team at Doncaster. He stressed that relationships remained strong and advised that they remained confident that the ISA 260 report would now be submitted to Committee at its January 2025 meeting.
A wider discussion took place regarding the national picture regarding old year audits which Grant Thornton had roughly 40% of Local Authority market. In terms of the penalties if accounts are not completed whilst there was no monetary penalty, the organisations could find themselves named and shamed. However, as Doncaster was one of the top performing Councils for signing of their accounts as previously stated this would not apply. It was suggested that further training or a Members Seminar on this issue to provide a greater understanding.
In conclusion, Gareth pointed out that this was the first time that Doncaster’s accounts had been put back and Doncaster would be in the first tranche for 2024/25 Audit which will commence in July 2025.
RESOLVED that the Audit Committee noted the progress report and sector update.
In terms of the accounts, good progress had been made with Finance however, as previously discussed Grant Thornton took the decision to re-prioritise and focus resourcing and delivering old year audits prior to the national backstop of 13 December 2024. This had delayed the Grant Thornton’s work on Doncaster’s accounts. Gareth wished to state that this was a decision taken by Grant Thornton and in no way reflected on the work carried out by the Faye and the Finance team at Doncaster. He stressed that relationships remained strong and advised that they remained confident that the ISA 260 report would now be submitted to Committee at its January 2025 meeting.
A wider discussion took place regarding the national picture regarding old year audits which Grant Thornton had roughly 40% of Local Authority market. In terms of the penalties if accounts are not completed whilst there was no monetary penalty, the organisations could find themselves named and shamed. However, as Doncaster was one of the top performing Councils for signing of their accounts as previously stated this would not apply. It was suggested that further training or a Members Seminar on this issue to provide a greater understanding.
In conclusion, Gareth pointed out that this was the first time that Doncaster’s accounts had been put back and Doncaster would be in the first tranche for 2024/25 Audit which will commence in July 2025.
RESOLVED that the Audit Committee noted the progress report and sector update.
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