Agenda item

Annual Governance Review Process

 

The Head of Internal Audit, Anti-Fraud and Assurance will submit a report providing an update of the Annual Governance Review process that has been determined for 2020/21 and which will be used to influence and assist in the preparation of the Council’s Statutory Annual Governance Statement for 2020/21.

 

Minutes:

The Head of Internal Audit, Anti-Fraud and Assurance submitted a report providing an update of the Annual Governance Review Process that had been determined for 2020/21 and which would be used to influence and assist in the preparation of the Council’s Statutory Annual Governance Statement for 2020/21.

 

The report outlined in detail the work that would inform the Annual Governance Review process.  The Committee was also reminded that the Local Code of Corporate Governance provided the overall statement of the Council’s corporate governance principles and commitments which had been approved at the meeting on the 29th July and by full Council on the 24th September, 2020.

 

The preparation of the Annual Governance Statement was undertaken in accordance with CIPFA/SOLACE guidance.  The Framework referred to therein defined the principles that should underpin the governance structures of the organisation and also provided an opportunity to test existing governance structures and principles against those set out the guidance framework

 

The proposed timescales for the Annual Governance Review Process were outlined but it was noted that there was still ongoing discussion nationally about the timescales for the publication of the Statutory Accounts and, therefore, the AGS in 2021 due to the ongoing impact of the Covid pandemic.  Early indications were, however, that this would probably be the 30th September, 2021.

 

Mr G Mills, representing the External Auditor, commented that as part of the wider approach to the Value for Money conclusion for 2021 they would be liaising closely with the Head of Internal Audit, Anti-Fraud and Assurance on some of the other external reviews that the Council already had as this would inform their judgement on the Council’s overall arrangements for 2021.  In relation to the accounts and audit deadlines for this year, whilst nothing had been agreed yet, he too commented that there had been a suggestion that the deadline may be the end of September.  Across the country there were a significant number of Local Authority audits for 2019/20 that were still ongoing and given the pool of public sector auditors was relatively small it was highly unlikely that the deadline would move back to the end of July this year or indeed any other year particularly given the increased expectations around audit quality and audit documentation.  Once the new deadline had been agreed, the External Auditor would be in contact with the Service Director Finance and the Head of internal Audit, Anti-Fraud and Assurance as well as other colleagues to plan the audit approach for 2020/21.

 

The Chair noted the comments about other authorities still having outstanding audits and he commended External Audit and Local Authority Staff for the way in which they had ensured that the Barnsley audit had been completed ahead of the deadline which was a tremendous achievement.

 

RESOLVED:

 

(i)            That the Annual Review Process for 2020/21 be noted;

 

(ii)          That the new Local Code of Corporate Governance previously approved at the Committee on the 29th July 2020 be noted; and

 

(iii)         That the outputs from the Annual Governance Review process for 2020/21, which will be reported to the Committee later in the year, be noted and used to inform the development of the Annual Governance Statement.

Supporting documents:

 

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