Havant Borough Council
Councillors:
36
Wards:
17
Committees:
35
Meetings (2025):
87
Meetings (2024):
96
Meeting
Audit and Finance Committee (2021 - 2024) - Havant
Meeting Times
Scheduled Time
Start:
Thursday, 23rd March 2023
5:00 PM
Thursday, 23rd March 2023
5:00 PM
End:
Thursday, 23rd March 2023
7:00 PM
Thursday, 23rd March 2023
7:00 PM
Actual Time
Started:
Thursday, 23rd March 2023
5:00 PM
Thursday, 23rd March 2023
5:00 PM
Finished:
Thursday, 23rd March 2023
9:46 PM
Thursday, 23rd March 2023
9:46 PM
Meeting Status
Status:
New
New
Date:
23 Mar 2023
23 Mar 2023
Location:
Hurstwood Room, Public Service Plaza, Civic Centre Road, Havant, Hampshire PO9 2AX
Hurstwood Room, Public Service Plaza, Civic Centre Road, Havant, Hampshire PO9 2AX
Meeting Attendees
Committee Member
Chairman of Audit and Finance Committee
Councillor Caren Diamond (Formerly known as Howard)
Apologies
Committee Member
Councillor Gary Hughes
Apologies
Committee Member
Councillor Tom Moutray
Expected
Council Staff
Interim Chief Executive
Kim Sawyer
Expected
Secretary
Democratic & Electoral Services Manager
Jenni Harding
Expected
Council Staff
Executive Head of Commercial
Chris Bradley
Expected
Council Staff
Jane McEvoy
Expected
Secretary
Democratic Services Officer
Mark Gregory
Expected
Secretary
Democratic Services Officer
Emma Carlyle
Expected
Officer
Executive Head of Regeneration and Economic Development
Wayne Layton
Expected
Chairman
Chairman of Audit and Finance Committee
Councillor Mark Inkster
Present, as expected
Agenda
1
Apologies for Absence
Minutes
Apologies for absence were received from Councillors Diamond and Guest.
2
Minutes
Attachments:
- Document Minutes 20 Oct 2022 Audit and Finance Committee 15 Mar 2023
Minutes
Resolved that the minutes of the meeting of the Audit and Finance Committee held on 20 October 2023 be approved as a correct record and be signed by the Chairman.
3
Declarations of Interests
Minutes
There were no declarations of interests relating to matters on the agenda.
4
21/22 Outline Audit Plan
Attachments:
- Document 22 HBC Audit Planning Report-2021-22 15 Mar 2023
Minutes
The Committee considered the report presented by Mr Suter and Mr Jones of Ernst & Young, Mr Suter and. Mr Jones answered questions in connection with the report.
The Outline Audit Plan set out how the External Auditors intended to carry out our responsibilities as auditor. Its purpose is to provide the Committee with a basis to review their proposed audit approach and scope for the 2021/22 audit in accordance with the requirements of the Local Audit and Accountability Act 2014, the National Audit Office’s new 2020 Code of Audit Practice, the Statement of Responsibilities issued by Public Sector Audit Appointments (PSAA) Ltd, auditing standards and other professional requirements. It would also to ensure that our audit is aligned with the Committee’s service expectations.
A proposal by Councillor Wade and seconded by Councillor Linger to approve the submitted plan was agreed by the Committee. It was therefore
RESOLVED that submitted external audit plan for 21/22 be approved.
The Outline Audit Plan set out how the External Auditors intended to carry out our responsibilities as auditor. Its purpose is to provide the Committee with a basis to review their proposed audit approach and scope for the 2021/22 audit in accordance with the requirements of the Local Audit and Accountability Act 2014, the National Audit Office’s new 2020 Code of Audit Practice, the Statement of Responsibilities issued by Public Sector Audit Appointments (PSAA) Ltd, auditing standards and other professional requirements. It would also to ensure that our audit is aligned with the Committee’s service expectations.
A proposal by Councillor Wade and seconded by Councillor Linger to approve the submitted plan was agreed by the Committee. It was therefore
RESOLVED that submitted external audit plan for 21/22 be approved.
5
The Internal Audit Progress Report for 2022/23
Attachments:
Minutes
The Committee considered the report presented by Antony Harvey of the Southern Internal Audit Partnership, who joined the meeting for the debate on this item and answered member’s questions in connection with the report.
The paper provided an update on the progress of internal audit activity completed in accordance with the approved audit plan and summarised the status of ‘live’ reports.
A proposal by Councillor Linger seconded by Councillor Wade to accept the recommendation set out in the report was agreed.
It was therefore
RESOLVED that submitted Internal Audit Progress Report, reflecting progress to 28th February 2023 be noted.
The paper provided an update on the progress of internal audit activity completed in accordance with the approved audit plan and summarised the status of ‘live’ reports.
A proposal by Councillor Linger seconded by Councillor Wade to accept the recommendation set out in the report was agreed.
It was therefore
RESOLVED that submitted Internal Audit Progress Report, reflecting progress to 28th February 2023 be noted.
6
Options for Internal Audit Days for 2023/24
Attachments:
- Document Restricted enclosure 15 Mar 2023
Minutes
The Committee was given an opportunity to comment on a suggestion by the Management Team to reduce the number of internal audit days (“audit days”) for 2023/24.
Mr Harvey of the Southern Internal Audit Partnership outlined the risks of the suggested change and advised that the Council could either retain the current number of audit days or reduce the number of days by 10%. He advised that he did not recommend a reduction in the number of audit days as this could impact the internal auditor’s ability to give an assurance opinion and would limit the scope of the internal audit.
The Interim Section 151 Officer advised that in view of size and complexity of the Council, the current number of audit days could not be justified. The Management Team was concerned that some areas covered by the audit were not perceived as a risk and about the amount of management time currently devoted to the internal audit.
Mr Harvey and the Officers answered questions raised by Members of the Committee.
The Committee noted that a final decision on whether to reduce the number of audit days in 2023/24 would be taken under delegated powers.
Mr Harvey of the Southern Internal Audit Partnership outlined the risks of the suggested change and advised that the Council could either retain the current number of audit days or reduce the number of days by 10%. He advised that he did not recommend a reduction in the number of audit days as this could impact the internal auditor’s ability to give an assurance opinion and would limit the scope of the internal audit.
The Interim Section 151 Officer advised that in view of size and complexity of the Council, the current number of audit days could not be justified. The Management Team was concerned that some areas covered by the audit were not perceived as a risk and about the amount of management time currently devoted to the internal audit.
Mr Harvey and the Officers answered questions raised by Members of the Committee.
The Committee noted that a final decision on whether to reduce the number of audit days in 2023/24 would be taken under delegated powers.
7
Quarterly Governance & Risk Report
Attachments:
- Document Q3 Governance Report Audit Committee FINAL 15 Mar 2023
- Document HBC Governance Q3 2022-23 Update 15 Mar 2023
Minutes
The Committee was given an opportunity to comment on the Quarterly Governance and Performance Report. The Officers presented the report and answered questions.
A proposal by Councillor Wade, which was seconded by Councillor Linger to agree the recommendation set out in the report was agreed.
It was therefore,
RESOLVED that submitted report be noted.
A proposal by Councillor Wade, which was seconded by Councillor Linger to agree the recommendation set out in the report was agreed.
It was therefore,
RESOLVED that submitted report be noted.
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