Agenda and minutes

To receive any apologies for absence.

Apologies for absence were received from Cllrs Bill Trite and Barry Goringe.

To confirm the minutes of the meeting held on 27^th February 2023.

The minutes of the meeting held on 27th February 2023 were confirmed and signed.

To disclose any pecuniary, other registrable or non-registrable interest as set out in the adopted Code of Conduct.  In making their decision councillors are asked to state the agenda item, the nature of the interest and any action they propose to take as part of their declaration.

If required, further advice should be sought from the Monitoring Officer in advance of the meeting.

No declarations of disclosable pecuniary interests were made at the meeting.

To receive questions or statements on the business of the committee from town and parish councils and members of the public.

When submitting a question please indicate who the question is for and include your name, address and contact details.  Questions and statements received in line with the council’s rules for public participation will be published as a supplement to the agenda.

The deadline for submission of the full text of a question or statement is 8.30am on 12^th April 2023.

There was no Public Participation.

To note the minutes of the Audit & Governance Hearing Sub-committee (if any meetings have been held).

There were no Sub-committee minutes to note.

To receive a report by Sally White, Assistant Director SWAP.

The Assistant Director for SWAP introduced the update report for the 2022-23 financial year.

The committee was informed that a new significant risk had been identified by SWAP for the response to the climate emergency. During the later part of 2022, an audit was conducted regarding the council’s response to the climate emergency.

The portfolio holder for Highways, Travel and Environment recognised the need for internal and external audit. He added that since May 2019, a very small team of officers had worked very hard to bring about the results to date and he did not feel that the SWAP report was a reflection on this work.

The Corporate Director for Climate Transformation, Innovation, Digital and the Environment presented the progress that had ensued over previous months since the audit work had been concluded and next steps.

The presentation highlighted Dorset Council Priorities, the complexity of climate change, work undertaken, timeline and targets, operational programme, and facilitation programme.

The committee was made aware that during and after the audit, there were significant changes to how the climate program was being governed. A fully operational group that oversees the key emitting areas of the councils’ operations, a CLT sub-group, a refresh strategy and a decision wheel was implemented.

Comments were made by members regarding the SWAP report being a snapshot at that time, the importance of the work of SWAP auditors, other large organisations such as, Dorset County Hospital and their climate impact, the changing of E,P,C rules and the many listed buildings and exemptions, the concern for people who lived in rural areas and charging points and the encouragement of town and parish councils to declare a climate emergency.

The Portfolio Holder for Highways, Travel and Environment requested a better understanding on the terminology of risk for the update report.

The Assistant Director for SWAP responded that the risk identified was the potential risk of the council failing to reach its net zero targets by 2040.  At the time of the audit there were some concerns with data and the ability to fully calculate the impact.

Decision

The report was noted.

To receive a report by Sally White, Assistant Director SWAP.

The Principal Auditor SWAP Internal Audit Services introduced the Annual Opinion Report.

The committee was informed that there was reasonable assurance with the internal opinion. There were 8 limited assurance opinions issued with two of these identified as a significant risk. The process of continuous follow up continued to substantially reduce the number of outstanding overdue actions. The number of overdue priority 1 and 2 actions had reduced significantly by 34 in June 2022 to 10.

The annual report supported the council’s annual governance statement, and the balance of the 2022-23 audit work had been considered and SWAP were able to offer reasonable assurance opinion in respect of the areas reviewed during the year. Most were well controlled and risks generally well managed. Some areas required the introduction of improvement internal controls, the robust approach to implementation of audit actions was part of the consideration in forming this opinion.

Councillors asked questions regarding audit resources and the 25% reduction in audit days.

The Director for Legal and Democratic informed that when Dorset Council came together 4 years ago, the audit hours were brought together from all the predecessor councils and gradually these audit hours had been reduced to an acceptable level for an authority of this size.

The Assistant Director for SWAP responded that as the reduction was over a number of years it had allowed SWAP to plan resources and the audit budget and number of days was sufficient to provide an annual opinion to the council.

Decision

The report was noted.

To receive a report by Sally White, Assistant Director SWAP.

The Principal Auditor SWAP Internal Audit Services introduced the report for Internal Audit Planning.

The committee was informed that SWAP was continuing with a flexible approach to audit planning, which was driven by a continuous risk assessment approach that was regularly reviewed with each directorate and based on the council’s strategic and service risk registers and performance management data.

The institute of internal auditors planned to change SWAPs professional framework and the internal audit charter which guided internal audit work and was based around this framework.

The charter would be reviewed as further information became available and, in the meantime, would continue to operate in the framework of the existing charter. 

Decision

The report was noted.

To receive a report by Marc Eyre, Service Manager for Assurance.

The Service Manager for Assurance introduced the draft annual governance statement.

The Draft Statutory Annual Governance Statement was presented to the committee to give members the opportunity to comment on the contents before it was signed off by the Leader of Council and Chief Executive and accompanied the annual accounts.

Seven improvements were identified regarding on-going work to improve subject access request compliance, further embedding of risk management, rolling out the data strategy, embedding data protection impact assessments, developing information asset register, roll out with the climate risk assessment and improving compliance rates on mandatory training.

No comments were received so the statement would go forward for signing.

Decision

The report was noted.

To receive a report by Aidan Dunn, Executive Director Corporate Development.

The Service Manager Business Intelligence & Performance Transformation, Innovation, Digital & Environment introduced a report on an update on the progress of understanding and evolving approach for value and money.

The report outlined the progress and the details of a pilot study conducted with IT colleagues and the need to start evolving the performance framework to include greater levels of benchmarking and to build in value for money assessment into the existing framework.

The Head of ICT Operations informed the committee that the society of innovation, technology and modernisation provided a benchmarking service and most of the input for the value for money assessment, which looked at the 2021-22 financial year and a customer service snapshot of customer feedback in 2022. Following a cyber security review there was a strong cyber culture and good cyber working practice at Dorset Council.

The review demonstrated some good strengths for the operational service and showed low revenue spend against benchmark peers. Strategic managers were less satisfied with the support they received from the technology function.

Cllr Gray highlighted the importance of working with the officers who controlled the budgets and held consultation with the customers. 

Decision

The report was noted.

To receive a verbal update by Ian Howse, Deloitte.

Ian Howse from Deloitte updated the committee on the progress of the external audit.

The committee was made aware that the audit continued to make progress and was very close to completion.

Noted 

To consider the work programme for the Committee.

There were no comments.

To consider any items of business which the Chairman has had prior notification and considers to be urgent pursuant to section 100B (4) b) of the Local Government Act 1972. The reason for the urgency shall be recorded in the minutes.

There were no urgent items to report.

To move the exclusion of the press and the public for the following item in view of the likely disclosure of exempt information within the meaning of paragraph 3 of schedule 12 A to the Local Government Act 1972 (as amended).

The public and the press will be asked to leave the meeting whilst the item of business is considered.

There is no exempt business.

There were no exempt items to report.