Hart Borough Council
Councillors:
33
Wards:
11
Committees:
14
Meetings (2025):
60
Meetings (2024):
60
Meeting
Audit Committee - Hart
Meeting Times
Scheduled Time
Start:
Tuesday, 24th October 2023
7:00 PM
Tuesday, 24th October 2023
7:00 PM
End:
Tuesday, 24th October 2023
11:00 PM
Tuesday, 24th October 2023
11:00 PM
Actual Time
Started:
Tuesday, 24th October 2023
7:00 PM
Tuesday, 24th October 2023
7:00 PM
Finished:
Tuesday, 24th October 2023
11:34 PM
Tuesday, 24th October 2023
11:34 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
24 Oct 2023
24 Oct 2023
Location:
Council Chamber
Council Chamber
Meeting Attendees
Officer
Chief Executive
Daryl Phillips
Expected
Officer
Executive Director, Corporate Services & S151 Officer
Graeme Clark
In attendance
Officer
Committee and Member Services Officer
Emma Evans
Democratic Services
In attendance
Public
Audit
Kevin Suter
Ernst & Young
In attendance, virtual
Public
Neil Pitman
Southern Internal Audit Partnership
In attendance, virtual
Agenda
1
MINUTES OF THE PREVIOUS MEETING
The minutes of the meeting held on 25 July 2023 are attached for confirmation and signature as a current record.
Attachments:
- Document Minutes of Previous Meeting 16 Oct 2023
Minutes
The minutes of 25 July 2023 were agreed and confirmed and signed as a correct record.
2
APOLOGIES FOR ABSENCE
To receive any apologies for absence from Members*.
*Note: Members are asked to email Committee Services in advance of the meeting as soon as they become aware they will be absent.
*Note: Members are asked to email Committee Services in advance of the meeting as soon as they become aware they will be absent.
Minutes
No apologies received. Cllr Engström joined the meeting virtually.
3
DECLARATIONS OF INTEREST
To declare disclosable pecuniary, and any other, interests*.
*Note: Members are asked to email Committee Services in advance of the meeting as soon as they become aware they may have an interest to declare.
*Note: Members are asked to email Committee Services in advance of the meeting as soon as they become aware they may have an interest to declare.
Minutes
No declarations made.
4
CHAIRMAN'S ANNOUNCEMENTS
Minutes
No announcements.
5
EXTERNAL AUDITOR'S ANNUAL REPORT 2021/22
The purpose of the auditor’s annual report is to bring together all of the auditor’s work over the year.
RECOMMENDATION
To receive the External Auditor’s Annual Report 2021/22.
RECOMMENDATION
To receive the External Auditor’s Annual Report 2021/22.
Attachments:
- Document 22 HDC Auditors Annual Report 21-22 16 Oct 2023
Minutes
Mr Suter from Ernst and Young presented members with the final Audit Results report for the year ending 31 March 2022.
Members queried the valuation of property, plant and equipment conclusion. Mr Suter explained that incorrect income figures led to several assets being misstated. These have now been corrected.
Members queried the training of Councillors finding, it was noted that this finding pre-dates this Committee’s current membership but training also assists Members to fully understand the roles and functions of the Committee to enable it to achieve its objectives.
The report of the External Auditors was noted.
Members queried the valuation of property, plant and equipment conclusion. Mr Suter explained that incorrect income figures led to several assets being misstated. These have now been corrected.
Members queried the training of Councillors finding, it was noted that this finding pre-dates this Committee’s current membership but training also assists Members to fully understand the roles and functions of the Committee to enable it to achieve its objectives.
The report of the External Auditors was noted.
6
INTERNAL AUDIT PROGRESS REPORT QTR 2, 2023-24
To review and note the report on the work undertaken by Internal Audit at each of their meetings.
Attachments:
- Document Internal Audit Progress Report - September 2023 - Cover Report 16 Oct 2023
- Document Internal Audit Progress Report - September 2023 (1) 16 Oct 2023
Minutes
The Committee received a report from Southern Internal Audit Partnership on the work undertaken at each of their meetings. The report covers the second quarter of 2023-2024. Mr Pitman highlighted strong progress made since the report was submitted and expressed confidence in their ability to complete the work on time.
Members queried progress in relation to IT controls, procurement and planning and performance, highlighting the importance of these areas of work. It was explained that these audits were undertaken by the previous auditors and were incomplete. Work is being undertaken to evidence the implementation of the recommendations in relation to planning and performance to a level that provides assurance to the Auditor. The Auditor has agreed to finish IT Controls and Procurement in quarter 3.
The issue of planning performance generally was raised, it was stated that this should and is being reported though Overview and Scrutiny Committee. The importance of the Committee remaining within remit was emphasised.
DECISION
The Committee noted the report.
Members queried progress in relation to IT controls, procurement and planning and performance, highlighting the importance of these areas of work. It was explained that these audits were undertaken by the previous auditors and were incomplete. Work is being undertaken to evidence the implementation of the recommendations in relation to planning and performance to a level that provides assurance to the Auditor. The Auditor has agreed to finish IT Controls and Procurement in quarter 3.
The issue of planning performance generally was raised, it was stated that this should and is being reported though Overview and Scrutiny Committee. The importance of the Committee remaining within remit was emphasised.
DECISION
The Committee noted the report.
7
CONSULTATION ON 2023/24 SCALE OF AUDIT FEES
To review the Consultation on 2023/24 Scale of Audit Fees.
Attachments:
- Document Hart District Council response 16 Oct 2023
- Document Email re Audit Fees Consultation 16 Oct 2023
- Document Consultation-on-2023-24-fee-scale-FINAL-060923 16 Oct 2023
Minutes
The Committee reviewed the Consultation on 2023/24 Scale of Audit Fees.
Mr Clark explained the background to the consultation and the main areas included in the response he submitted. This included the impact of a 151% increase in costs, further hidden costs deriving from additional audit requirement beyond our control.
Members discussed:
· the scale of the issues within the Audit field
· the level of audit scrutiny
· the tender process
· the complex network of auditing bodies and differing requirements
· potential use of internal resource for valuations.
Mr Clark explained the background to the consultation and the main areas included in the response he submitted. This included the impact of a 151% increase in costs, further hidden costs deriving from additional audit requirement beyond our control.
Members discussed:
· the scale of the issues within the Audit field
· the level of audit scrutiny
· the tender process
· the complex network of auditing bodies and differing requirements
· potential use of internal resource for valuations.
8
AUDIT COMMITTEE WORK PROGRAMME 2023/2024
To consider the Audit Committee Work Programme.
Attachments:
- Document October 2023 Audit Committee Work Programme 16 Oct 2023
Minutes
The Committee considered the Audit Committee Work Programme. Mr Clark emphasised that additional work can be added to the programme by the Committee.
Previous Meetings
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