Havant Borough Council Audit and Finance Committee Meeting

July 10, 2023, 5:40 p.m.

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This is a meeting of the Audit and Finance Committee of Havant Borough Council held on the 10th Jul 2023.

The last meeting of the Audit and Finance Committee was on the 29th Jan 2024, and the next meeting will be 25th Mar 2024.

Meeting Status

Confirmed

Agenda Published

Yes

Decisions Published

No

Minutes Published

Yes

Meeting Location

Hurstwood Room, Public Service Plaza, Civic Centre Road, Havant, Hampshire PO9 2AX

Meeting Recordings

We know of no meeting recordings. If you know of one, let us know.

Agenda

Item Title Minutes
1 Apologies for Absence

Apologies for absence were received from Councillor Guest.

2 Minutes Minutes of Previous Meeting

RESOLVED that the minutes of the meeting of the  Audit and Finance Committee held on 23 March 2023 were approved as a true record and be signed by the Chairman.

 

3 Declarations of Interests

There were no declarations of interests relating to matters on the agenda.

4 Internal Audit Charter HBC Audit and Finance Committee - Internal Audit Charter 2023-24 (Appendix 1)
HBC Audit and Finance Committee - Internal Audit Charter 2023-24 (Covering Report) (003)

Mr Harvey of the Southern Internal Audit Partnership introduced the Internal Audit Charter 2023-24, which had been circulated as part of the agenda.

 

Mr Harvey and the Section 151 Officer answered questions raised by Members of the Committee

 

The Internal Audit Charter formally defined the purpose, authority, and responsibilities for internal audit activity.

 

RESOLVED that the Internal Audit Charter 2023 -24 be approved.

5 Internal Audit Plan HBC Audit and Finance Committee -Illustrative Internal Audit Coverage 2023-24 to 2025-26 (Appendix 1)
HBC Audit and Finance Committee -Illustrative Internal Audit Coverage 2023-24 to 2025-26 (Covering Report) with MO comments

Mr Harvey of the Southern Internal Audit Partnership introduced the Internal Audit Plan for 2023/4 to 2025/6, which had been circulated as part of the agenda.

 

Mr Harvey and Mr Pink, the Section 151 Officer answered questions raised by Members of the Committee.

 

The Internal Audit Plan provided the mechanism through which the Chief Internal Auditor could ensure the most appropriate use of internal audit resources to provide a clear statement of assurance on risk management, internal control and governance arrangements.

 

RESOLVED that the Internal Audit Plan for 2023/4 to 2025/6 be approved.

6 Internal Audit Report 22/23 HBC Audit and Finance Committee - Annual Internal Audit Report and Opinion 2022-23 (Covering Report)
HBC Audit and Finance Committee - Annual Internal Audit Report & Opinion 2022-23 (Appendix 1)

Mr Harvey of the Southern Internal Audit Partnership introduced the Internal Report for 22/23, which had been circulated as part of the agenda.

 

Mr Harvey and Mr Pink, the Section 151 Officer answered questions raised by Members of the Committee.

 

With regard to the debt management audit, which concluded with a “limited Assurance Opinion”, Mr Pink outlined measures being taken, including the adoption of a debt management policy (see Minute 17), to ensure the assurance opinions for this service received at least a “reasonable” level during 2023/24.

 

RESOLVED that the Internal Audit Plan for 2023/4 to 2025/6 be approved.

7 Annual Governance Statement HBC draft AGS 2022-23 Cover Report (1)
HBC AGS 2022-23 draft v2

Councillor Bowdell, Cabinet Lead for Finance introduced the draft Annual Statement, and gave Members of the Committee an opportunity to comment on it prior to the final version coming for approval alongside the Statement of Accounts 2022/23.

 

RESOLVED that the submitted Annual Governance Statement 2022-23 be approved for inclusion into the draft Statement of Accounts 2022-23.

 

8 Corporate Governance and Risk Policy HBC draft CGP Risk 2022-23 Cover Report
Appendix A - HBC Corporate Governance Policy 2023
Appendix 1 HBC Risk Matrix and Appetite
Appendix 2 HBC Risk Management Framework 2023
Appendix 3 HBC Local Code of Corporate Governance
Appendix 4 - HBC Top Corporate Risk

Councillor Bowdell, Cabinet Lead for Finance introduced the Corporate Governance and Risk Policy, which incorporated  the Local Code of Corporate Governance.

 

RESOLVED that:

 

a.                  the Corporate Governance & Risk Policy be approved;

 

b.                  the Local Code of Corporate Governance be approved; and

 

c.         the Risk Management Framework and the latest top corporate risks as per the Corporate Risk Register be noted.

9 Verbal Update on External Audit

Mr Pink, the Section 151 Officer, advised the Committee on how the national shortage of auditors was affecting the external audit reports and the publishing of the Council’s Statement of Accounts.

 

RESOLVED that the verbal report be noted.

 

10 Debt Management Policy HBC Audit and Finance Committee - Debt Management Policy (Covering Report) 28.06.23
HBC Debt Management Policy - May 2023

Mr Pink, the Section 151 Officer, introduced the debt management policy and answered questions from Members of the Committee.

 

RESOLVED that the submitted debt management policy be approved.

Meeting Attendees

Councillor Gillian Harris MBE photo
Committee Member
Councillor Gillian Harris MBE

Labour

Present, as expected

Profile
Committee Member
Councillor Tom Moutray

IG

Present, as expected

Councillor Grainne Rason photo
Committee Member
Councillor Grainne Rason

Green

Present, as expected

Profile
Councillor Brenda Linger photo
Vice-Chairman
Vice Chairman of Audit and Finance Committee
Councillor Brenda Linger

Conservative

Present, as expected

Profile
Councillor Caren Diamond photo
Chairman
Chairman of Audit and Finance Committee
Councillor Caren Diamond

Conservative

Present, as expected

Profile
Councillor David Guest photo
Committee Member
Vice Chairman of Planning Policy Committee
Councillor David Guest

Conservative

Apologies

Profile
Councillor Husky Patel photo
Committee Member
Chairman of Planning Policy Committee
Councillor Husky Patel

Conservative

Present, as expected

Profile
Councillor Peter Wade photo
Committee Member
Deputy Mayor of Havant
Councillor Peter Wade

Conservative

Present, as expected

Profile
Councillor Tony Denton photo
Committee Member
Councillor Tony Denton

Conservative

Expected

Profile
Secretary
Democratic Services Officer
Mark Gregory

None

Expected

Secretary
Democratic Services Officer
Emma Carlyle

None

Expected

Officer
Executive Head of Regeneration and Economic Development
Wayne Layton

None

Not required

Council Staff
Executive Head of Commercial
Chris Bradley

None

Not required

Council Staff
Jane McEvoy

None

Not required

Secretary
Democratic & Electoral Services Manager
Jenni Harding

None

Expected

Previous Committee Meetings

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29th Jan 2024 Audit and Finance Committee

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30th Oct 2023 Audit and Finance Committee

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10th Jul 2023 Audit and Finance Committee

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23rd Mar 2023 Audit and Finance Committee

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30th Jan 2023 Audit and Finance Committee

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28th Nov 2022 Audit and Finance Committee (Cancelled)

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20th Oct 2022 Audit and Finance Committee

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28th Jul 2022 Audit and Finance Committee

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30th May 2022 Audit and Finance Committee (Cancelled)

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27th Apr 2022 Audit and Finance Committee

Future Committee Meetings

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25th Mar 2024 Audit and Finance Committee

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8th Jul 2024 Audit and Finance Committee

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28th Oct 2024 Audit and Finance Committee

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27th Jan 2025 Audit and Finance Committee

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31st Mar 2025 Audit and Finance Committee

Source

This meeting detail is from Havant Borough Council website