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, 25th July 2024
10:00 AM
Thursday, 25th July 2024
10:00 AM
End:
Thursday, 25th July 2024
2:00 PM
Thursday, 25th July 2024
2:00 PM
Actual Time
Started:
Thursday, 25th July 2024
12:00 AM
Thursday, 25th July 2024
12:00 AM
Finished:
Thursday, 25th July 2024
12:00 AM
Thursday, 25th July 2024
12:00 AM
Meeting Status
Status:
Confirmed
Confirmed
Date:
25 Jul 2024
25 Jul 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
Apologies
Officer
Interim Head of Procurement
Holly Wilson
Not required
Chair
Councillor Austen White
Apologies
Committee Member
Councillor Iris Beech
Present, as expected
Committee Member
Councillor John Healy
Apologies
Committee Member
Councillor Dave Shaw
Present, as expected
Vice-Chair
Councillor Glenn Bluff
Present, as expected
Agenda
0
A. Reports where the public and press may not be excluded.
1
Apologies for Absence
2
To consider the extent, if any, to which the Public and Press are to be excluded from the meeting.
3
Declarations of Interest, if any
Minutes
No declarations were reported at the meeting.
4
Minutes of the meeting held on 25th April, 2024.
Attachments:
- Document 250424 mins final 17 Jul 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 i5 Audit Committee Action Log 25.07.24 17 Jul 2024
Minutes
The Committee considered a report which provided an update on actions agreed at previous Committee Meetings and allowed Members chance to measure the progress scheduled for future dates. It was noted that seven actions have been completed and two further actions are scheduled for future dates.
There were no further updates other than to advise that the seven actions had been completed and two further actions were scheduled for future dates.
The Committee were also advised that Members Training on the Dedicated School Grant (DSG) had taken place. The Chair stated that the training was good, and it was important to bring members up to date on the current position.
RESOLVED that the Audit Committee not the progress made against the actions.
There were no further updates other than to advise that the seven actions had been completed and two further actions were scheduled for future dates.
The Committee were also advised that Members Training on the Dedicated School Grant (DSG) had taken place. The Chair stated that the training was good, and it was important to bring members up to date on the current position.
RESOLVED that the Audit Committee not the progress made against the actions.
6
Covert Surveillance - Regulation of Investigatory Powers Act 2000 (RIPA) Annual Report.
Attachments:
- Document i6 Audit RIPA Report Final July 2024 17 Jul 2024
Minutes
The Committee received an annual update report regarding Covert Surveillance Regulation of Investigatory Powers Act 2000 (RIPA). Officers had nothing to add following circulation of the agenda papers and opened the report up for questions.
In response to a question raised as to why no authorisations had been sought for covert surveillance, it was reported that Trading Standards would only use this method as a last resort. Whilst the service is aware that Covert Surveillance was available, they have not felt it necessary and have used different methods.
RESOLVED that the Audit Committee:-
(1) noted the Council has had no surveillance applications authorised under RIPA since the last report to the Audit Committee in July 2023; and
(2) Noted that there are no changes proposed to the Council’s RIPA policy and procedure. The last minor amendments were approved by the Committee in June 2019 following the Investigatory Powers Commissioner’s Inspection recommendations and the most recent inspection on 14th April 2022 made no recommendations for changes.
In response to a question raised as to why no authorisations had been sought for covert surveillance, it was reported that Trading Standards would only use this method as a last resort. Whilst the service is aware that Covert Surveillance was available, they have not felt it necessary and have used different methods.
RESOLVED that the Audit Committee:-
(1) noted the Council has had no surveillance applications authorised under RIPA since the last report to the Audit Committee in July 2023; and
(2) Noted that there are no changes proposed to the Council’s RIPA policy and procedure. The last minor amendments were approved by the Committee in June 2019 following the Investigatory Powers Commissioner’s Inspection recommendations and the most recent inspection on 14th April 2022 made no recommendations for changes.
7
Climate Change Governance Arrangements.
Attachments:
- Document i7 Audit Committee Update - Climate Change Governance v1 17 Jul 2024
Minutes
The Committee received a report informing members of the progress made to review and improve the governance of delivering, monitoring, and reporting the Council’s climate change objectives as set in the 2021 Environment & Sustainability Strategy.
It was advised that a total of 15 management actions were proposed and agreed, many of which were complete, all were in progress and due to be completed by end of October and are already starting to add value. Details of the main changes and action were identified at paragraph 4 of the report.
A number of questions were asked and answered by officers including:-
· Officers presented and overview identifying specific details and explanation in terms of the issues being faced and what had driven the slippage identified within the report.
· What the impact on the targets would be and how they would be re-calculated as a growing borough. It was noted that when national data is produced, it considers growth, the baseline would change alongside the increase or decrease in carbon emissions. This creates a huge challenge around growth and sustainability because the economy drives everything. Whilst climate and net zero are a priority, they are one of the many priorities that are competing against others that could hinder the pathway towards achieving the targets.
· Examples of the wider challenges were presented particularly regarding the extreme demand for high sustainable standards which in turn have high costs.
· Officers assured the Committee that the Council can demonstrate its commitment to the climate emergency, with its dedicated sustainability unit which has a reserve. Details were also shared in terms of what the Council needs to do around coalescing specific initiatives to drive the incentive and interest with partners.
· Discussion took place regarding Scope 3 emissions, which were much harder to monitor. Whilst the Council were not involved in directly monitoring yet, this would be something that the Council would need to be looking at in the future.
· Discussion took place regarding recycling and officers provided explanation in terms of the blue bin recycling and the contract held with Suez. It was suggested that this issue would be better suited to be considered by a scrutiny panel rather than Audit Committee as officers were not aware of any related risks in terms of delivery which would fall with Audit’s remit.
· Details around grading of recycling were sought. It was advised that grading does still exist, but officer felt it more prudent to share with the Committee what can be recycled in Doncaster which is where the confusion has arisen with residents.
RESOLVED that the Committee note the contents of the report.
It was advised that a total of 15 management actions were proposed and agreed, many of which were complete, all were in progress and due to be completed by end of October and are already starting to add value. Details of the main changes and action were identified at paragraph 4 of the report.
A number of questions were asked and answered by officers including:-
· Officers presented and overview identifying specific details and explanation in terms of the issues being faced and what had driven the slippage identified within the report.
· What the impact on the targets would be and how they would be re-calculated as a growing borough. It was noted that when national data is produced, it considers growth, the baseline would change alongside the increase or decrease in carbon emissions. This creates a huge challenge around growth and sustainability because the economy drives everything. Whilst climate and net zero are a priority, they are one of the many priorities that are competing against others that could hinder the pathway towards achieving the targets.
· Examples of the wider challenges were presented particularly regarding the extreme demand for high sustainable standards which in turn have high costs.
· Officers assured the Committee that the Council can demonstrate its commitment to the climate emergency, with its dedicated sustainability unit which has a reserve. Details were also shared in terms of what the Council needs to do around coalescing specific initiatives to drive the incentive and interest with partners.
· Discussion took place regarding Scope 3 emissions, which were much harder to monitor. Whilst the Council were not involved in directly monitoring yet, this would be something that the Council would need to be looking at in the future.
· Discussion took place regarding recycling and officers provided explanation in terms of the blue bin recycling and the contract held with Suez. It was suggested that this issue would be better suited to be considered by a scrutiny panel rather than Audit Committee as officers were not aware of any related risks in terms of delivery which would fall with Audit’s remit.
· Details around grading of recycling were sought. It was advised that grading does still exist, but officer felt it more prudent to share with the Committee what can be recycled in Doncaster which is where the confusion has arisen with residents.
RESOLVED that the Committee note the contents of the report.
8
Audit Committee Prospectus, Terms of Reference and Work programme 2024/25.
Attachments:
- Document i8 Audit Committee Prospectus Terms of Reference and Work programme 2024-25 17 Jul 2024
Minutes
The Committee received the which contained a prospectus which set out the scope and standards applicable to the Audit Committee and showed how these and the Terms of Reference enable the Committee to comply with Local Government Audit Committee standards and the Council’s requirements of the Committee.
The prospectus included a draft work programme, which demonstrated how the Committee will fulfil its terms of reference for the year. It also scheduled an indicative programme of training and awareness sessions for Audit Committee members.
In terms of the Terms of Reference, it was noted that there were very minor changes made at Annual Council in May. The prospectus also has minimal wording changes and reflects the 2022 guidance for Audit Committees from CIPFA.
It was advised that the work programme was indicative if any new or emerging issues were identified these would be brought to the Committee’s attention and added to the work programme.
RESOLVED that the Audit Committee agrees the Prospectus setting out the Committees scope, standards and work programme for the year and notes the updated Terms of Reference for the Audit Committee for the 2024/25 Municipal Year.
The prospectus included a draft work programme, which demonstrated how the Committee will fulfil its terms of reference for the year. It also scheduled an indicative programme of training and awareness sessions for Audit Committee members.
In terms of the Terms of Reference, it was noted that there were very minor changes made at Annual Council in May. The prospectus also has minimal wording changes and reflects the 2022 guidance for Audit Committees from CIPFA.
It was advised that the work programme was indicative if any new or emerging issues were identified these would be brought to the Committee’s attention and added to the work programme.
RESOLVED that the Audit Committee agrees the Prospectus setting out the Committees scope, standards and work programme for the year and notes the updated Terms of Reference for the Audit Committee for the 2024/25 Municipal Year.
9
Internal Audit Progress Report for the period: April to June 2024.
Attachments:
- Document i9 Internal Audit Progress Report - April to June 2024 CURRENT 17 Jul 2024
Minutes
The Committee considered a report which updated Members on the work undertaken by Internal Audit for the period April to June 2024.
The report split into 4 sections as follows:-
· Section 1 – The Audit Plan/Revisions to the Plan
· Section 2 – Audit Work Undertaken during the period
· Section 3 – Implementation of Management Action arising from Audit Recommendations
· Section 4 – Internal Audit Performance
Whilst there was nothing to update members on, officers brought to Committees attention the entry of North Bridge Stores and were pleased to announce the measurably better position this was now in, and it was hoped that this area would be removed from both Internal Audit and the Committee radar.
In overall terms its was felt that this was a positive report and there were no areas of concern to bring to Committees attention.
Committee were pleased to see that North Bridge Stores were now in a better position and were no longer a concern and hoped that this was in the past and would not happen again.
The Head of Internal Audit provided Committee with a detailed information around the successful recruitment arrangements for the new trainee auditor. Discussion also took place regarding the retention of staff in terms of what the Council offers within the apprenticeships programme.
An update was sought regarding the Well Doncaster audit. It was advised that at present this audit was in progress and it was hoped that an update would be provided at Committee in November.
In conclusion, it was reported that at present, the Head of Internal Audit was able to offer a positive opinion from the work carried out, there were no items identified for the Annual Governance Statement (AGS) and no areas identified of poor control.
RESOLVED that the 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.
The report split into 4 sections as follows:-
· Section 1 – The Audit Plan/Revisions to the Plan
· Section 2 – Audit Work Undertaken during the period
· Section 3 – Implementation of Management Action arising from Audit Recommendations
· Section 4 – Internal Audit Performance
Whilst there was nothing to update members on, officers brought to Committees attention the entry of North Bridge Stores and were pleased to announce the measurably better position this was now in, and it was hoped that this area would be removed from both Internal Audit and the Committee radar.
In overall terms its was felt that this was a positive report and there were no areas of concern to bring to Committees attention.
Committee were pleased to see that North Bridge Stores were now in a better position and were no longer a concern and hoped that this was in the past and would not happen again.
The Head of Internal Audit provided Committee with a detailed information around the successful recruitment arrangements for the new trainee auditor. Discussion also took place regarding the retention of staff in terms of what the Council offers within the apprenticeships programme.
An update was sought regarding the Well Doncaster audit. It was advised that at present this audit was in progress and it was hoped that an update would be provided at Committee in November.
In conclusion, it was reported that at present, the Head of Internal Audit was able to offer a positive opinion from the work carried out, there were no items identified for the Annual Governance Statement (AGS) and no areas identified of poor control.
RESOLVED that the 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.
10
Un-audited Statement of Accounts 2023/24.
Attachments:
- Document i10 Unauditored Statement of Accounts appendix risk assessment 17 Jul 2024
Minutes
The Committee received a report which presented the Council’s unaudited Statement of Accounts for the 2023/24 financial year. The report highlighted the overall financial position for the year, a summary accounts closure timetable and information on performance including improvements achieved accuracy and quality.
Officers had nothing to add other than to thank officers for providing the training and hoped that it was useful.
The report was opened up for comments and questions as follows:-
In response to a question on whether there were any concerns regarding the accounts, it was advised that it was perhaps too early days to provide a response, Officers from Grant Thornton felt it appropriate to emphasise the reasoning around the audit timing for this year, which would be later than previous because of the potential backstop for accounts that were not signed off dated 2022/23. As a firm they took the view that they would audit as many accounts as possible properly by the 30th September to reduce the backlog. It was acknowledged there was no back log at Doncaster because of the good relationships that exists with Faye and finance colleagues and always signing off within the calendar year. However, this has meant that the Doncaster Audit would be more back ended this year.
Grant Thornton received the draft accounts from Finance and officers continue to work and meet the team on a regular basis. However, the vast majority of the work is scheduled in from end of September through to Christmas. The ISO 260 is scheduled to come to Committee in November and Grant Thornton are committed to signing the audit this calendar year. In terms of the backstop because of the election this was more likely to be end of December or January 2025.
In terms of anything affecting the overall position, it was noted that at this stage of the audit nothing has been brought to light. However, there could be adjustment that may need to be made further along in the process, and Grant Thornton will continue to have that dialogue with Faye and finance colleagues if any potential issues arise.
In response to a question regarding any impact the airport has had on the accounts, it was advised that the main thing to be considered was the value of the lease in the accounts. In terms of valuing, this was still an area being looked at. The team are continuing to liaise with Grant Thornton on this. In terms of long-term costs and liability, members were advised that this was a specialist area and the Council have been out to the market to obtain a fair basis on which it is valued. Discussion was also taking place with the District Valuer and depending on the outcome of the procurement process this will be an ongoing and developmental area. It was noted that if the valuation was to change, this would not affect the bottom line.
In terms of DSG High Needs Block, it was asked how Doncaster compares to other authorities of a similar size. Grant Thornton advised that when the previous PSAA contract commenced in 2018/19, there were 3 single tier councils in a material deficit DSG position. In 2022/23, which is year 5 of the original audit contract, the number had increased significantly to the point that it was unusual for a single tier council not to be in deficit. Doncaster’s financial challenges on DSG were in line with other Councils. It was noted that other Councils have been provided with Safety Value Support however, because Doncaster were in a better financial position that support has not been given to Doncaster. This will be an area that work will continue to be focussed on and it has been highlighted previously in the VFM report and will form a view whether this needs to be a key recommendation going forward when the VFM report is presented later this year.
RESOLVED that the Audit Committee:-
(1) Note the 2023/24 Un-audited Statement of Accounts; and
(2) Reviewed and were satisfied with the responses in the ‘Informing the audit risk assessment for City of Doncaster Council 2023/24’ report.
Officers had nothing to add other than to thank officers for providing the training and hoped that it was useful.
The report was opened up for comments and questions as follows:-
In response to a question on whether there were any concerns regarding the accounts, it was advised that it was perhaps too early days to provide a response, Officers from Grant Thornton felt it appropriate to emphasise the reasoning around the audit timing for this year, which would be later than previous because of the potential backstop for accounts that were not signed off dated 2022/23. As a firm they took the view that they would audit as many accounts as possible properly by the 30th September to reduce the backlog. It was acknowledged there was no back log at Doncaster because of the good relationships that exists with Faye and finance colleagues and always signing off within the calendar year. However, this has meant that the Doncaster Audit would be more back ended this year.
Grant Thornton received the draft accounts from Finance and officers continue to work and meet the team on a regular basis. However, the vast majority of the work is scheduled in from end of September through to Christmas. The ISO 260 is scheduled to come to Committee in November and Grant Thornton are committed to signing the audit this calendar year. In terms of the backstop because of the election this was more likely to be end of December or January 2025.
In terms of anything affecting the overall position, it was noted that at this stage of the audit nothing has been brought to light. However, there could be adjustment that may need to be made further along in the process, and Grant Thornton will continue to have that dialogue with Faye and finance colleagues if any potential issues arise.
In response to a question regarding any impact the airport has had on the accounts, it was advised that the main thing to be considered was the value of the lease in the accounts. In terms of valuing, this was still an area being looked at. The team are continuing to liaise with Grant Thornton on this. In terms of long-term costs and liability, members were advised that this was a specialist area and the Council have been out to the market to obtain a fair basis on which it is valued. Discussion was also taking place with the District Valuer and depending on the outcome of the procurement process this will be an ongoing and developmental area. It was noted that if the valuation was to change, this would not affect the bottom line.
In terms of DSG High Needs Block, it was asked how Doncaster compares to other authorities of a similar size. Grant Thornton advised that when the previous PSAA contract commenced in 2018/19, there were 3 single tier councils in a material deficit DSG position. In 2022/23, which is year 5 of the original audit contract, the number had increased significantly to the point that it was unusual for a single tier council not to be in deficit. Doncaster’s financial challenges on DSG were in line with other Councils. It was noted that other Councils have been provided with Safety Value Support however, because Doncaster were in a better financial position that support has not been given to Doncaster. This will be an area that work will continue to be focussed on and it has been highlighted previously in the VFM report and will form a view whether this needs to be a key recommendation going forward when the VFM report is presented later this year.
RESOLVED that the Audit Committee:-
(1) Note the 2023/24 Un-audited Statement of Accounts; and
(2) Reviewed and were satisfied with the responses in the ‘Informing the audit risk assessment for City of Doncaster Council 2023/24’ report.
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