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- Agenda Frontsheet\n\t\t\t
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PDF 57 KB \n\t\t \n\t\t\t \n\n\t\t\t\t - Agenda reports pack\n PDF 1 MB \n\n\t\t\t\t
- Printed minutes\n PDF 60 KB \n\t\t \n\n
Venue: Council Chamber, Municipal Buildings, Huyton. View directions
\n\t\tContact: Lynn Cairns\u00a0 \n\t\t0151 443 3107\n\t\t\n\t\t
\n\t\t\nItems\n\t\t\nNo.\n\t\t\tItem\n\t\t\n\n\n\t\t\t\t\n\t\t\t\t\t\n\t\t\n\t\t\t\t\t\nTo receive as a correct record the minutes of\nthe meeting of the Committee held on 22 September 2009.
\n\u00a0
\nMinutes:
\nDeclarations of Interest
\nMinutes:
\nUse of Resources Assessments 2009 and 2010 PDF 106 KB
\nTo consider a report of the Executive Director\nof Corporate Resources.
\n\u00a0
\nAdditional documents:
\n\t\t\t\t\t\nMinutes:
\n\u00a0
\nIt was noted that, for the 2009 assessment, the\nAudit Commission had introduced new and more challenging questions\non which to base its judgements. The intention of this change was\nto reflect the impacts and outcomes of resource management\narrangements as well as their adequacy.
\n\u00a0
\nThe Committee was advised that\nPricewaterhouseCoopers had produced a judgement for each of the\nfollowing three themes after considering specific detailed key\nlines of enquiry:
\n\u00a0
\n\u00a0
\nKnowsley\u2019s overall score had been\n\u201cLevel 3 \u2013 exceeds minimum requirements - performs\nwell\u201d, and a comparison with the Use of Resources scores for\nthe Liverpool City Region authorities demonstrated that Knowsley\nhad maintained its position of having one of the highest overall\nratings in the City Region.
\n\u00a0
\nMs Gill Baker of PricewaterhouseCoopers attended\nthe meeting to present their findings as outlined in the document\nattached at Appendix A to the report. Ms Baker confirmed that,\nbearing in mind the harder test, a score of 3 was a good result. In\nrespect of the areas for improvement that had been highlighted, it\nwas considered that there were a number of \u201ceasy wins\u201d\nthat could be secured for the next assessment, for example in\nrelation to commissioning where better evidence would demonstrate\nthe good work that was already taking place, and work had been\nongoing with the Authority to address this.
\n\u00a0
\nA timetable for the various key stages of the\n2010 Use of Resources assessment was attached at Appendix C to the\nreport reflecting the deadlines determined by the Audit Commission.\nThe Committee was advised that, in terms of the areas identified as\nneeding improvement, action was being taken in consultation with\nthe appropriate lead officers to ensure there were developments and\nthat evidence was strengthened in those areas.
\n\u00a0
\nRESOLVED \u2013 That
\n\u00a0
\n(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\nthe outcome of Knowsley\u2019s 2009 Use of Resources assessment be\nnoted;
\n\u00a0
\n(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\nthe Council\u2019s response and actions as outlined in the report\nnow submitted be agreed; and
\n\u00a0
\n(iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 the\ntimetable and arrangements for the 2010 Use of Resources assessment\nbe noted.
\n\u00a0
\nAnnual Audit Letter 2008/09 PDF 56 KB
\nTo consider a report of\nthe Borough Treasurer.
\n\u00a0
\nAdditional documents:
\n\t\t\t\t\t\nMinutes:
\n\u00a0
\nIt was noted that PricewaterhouseCoopers was\nrequired to report a high level summary of the results of their\nplanned audit work in 2008/09. A number of reports had already been\npresented to the Committee and the Annual Audit Letter now\nhighlighted a number of conclusions in relation to accounts; use of\nresources; the Annual Governance Statement; treasury management;\nand Members\u2019 Allowances. In addition, comments were provided\non the transition to International Financial Reporting Standards\n(IFRS).
\n\u00a0
\nMs Gill Baker of PricewaterhouseCoopers attended\nthe meeting to present the letter, which was attached as an\nappendix to the report. Members were advised that each of the\nindividual reports to which the Annual Letter referred would have\nrecommendations for improvements that were being addressed and\nincorporated into the Council\u2019s action plans.
\n\u00a0
\nThe Committee noted that the Annual Audit Letter\n2008/09 showed a strong position with regards to the\nCouncil\u2019s accounting arrangements - and arrangements for\nsecuring economy, efficiency and effectiveness in the use of\nresources - and commended officers on accommodating the major\nchanges in financial accounting.
\n\u00a0
\nRESOLVED \u2013 That the findings of\nPricewaterhouseCoopers\u2019 Annual Audit Letter 2008/09 be\nnoted.
\n\u00a0
\nProtecting the Public Purse: Local Government Fighting Fraud PDF 91 KB
\nTo consider a report of\nthe Borough Treasurer.
\n\u00a0
\nAdditional documents:
\n\t\t\t\t\t\nMinutes:
\n\u00a0
\nThe Committee was advised that a self-assessment\nagainst the checklist of good practice had been undertaken by the\nCounter Fraud and Internal Audit Service and the results had given\nassurance that Knowsley already followed the majority of the good\npractice identified. There had been a small number of areas where\nKnowsley did not fully comply and these would be picked up as part\nof the 2010/11 Audit Plan.
\n\u00a0
\nMembers noted that tackling fraud could result\nin significant savings, which could assist in the maximisation of\nthe funding the Authority received; for example work undertaken to\ncombat Single Person Discount fraud (in relation to Council Tax)\nhad realised a saving of \u00a3100,000. A number of initiatives\nwere therefore ongoing to proactively identify the fraud risk in\nthe areas highlighted by the Audit Commission\u2019s report. In\naddition, work was being undertaken to assess the governance\narrangements of the Council\u2019s twenty key strategic partners\non an annual basis.
\n\u00a0
\nRESOLVED \u2013 That
\n\u00a0
\n(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\nthe report now submitted be noted;\nand
\n\u00a0
\n(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\nthe action points following the\ncompletion of the good practice checklist (attached at Appendix 1\nto the report now submitted) be endorsed.
\n\u00a0
\nCounter Fraud and Internal Audit Plan 2010/11 - Consultation PDF 61 KB
\nTo consider a report of\nthe Borough Treasurer.
\n\u00a0
\nAdditional documents:
\n\t\t\t\t\t\nMinutes:
\n\u00a0
\nIt was noted that the Counter Fraud and Internal\nAudit Service carried out its work in accordance with the\nCouncil\u2019s Counter-fraud and Audit Strategy, which sought to\ndeliver audit and investigation work in a professional and\nindependent manner to provide the Council with an opinion on the\nlevel of assurance that could be placed upon the internal control\nenvironment and, where necessary, make recommendations to improve\nit.
\n\u00a0
\nBased on the principles within the Strategy, a\nrisk-based Annual Audit plan was developed, which included a\nprogramme of audit reviews. The reviews were intended to provide\nassurance that the financial, risk, performance and governance\narrangements in place throughout the Council were adequate, and to\nevidence that risks were being managed effectively. The service\nalso took a proactive approach to the investigation of misconduct,\nfraudulent or corrupt activity.
\n\u00a0
\nThe Committee was advised that the Annual Plan\nwas prepared in consultation with the Borough Treasurer and each\nExecutive Director\u2019s Leadership Team. As service managers\napproved the resultant individual detailed audit work plans, all\nparties were fully aware of the scope and objectives of each piece\nof audit work.
\n\u00a0
\nInformation relating to the categories of audits\nfor each Directorate, and factors that would be taken into account\nin drafting the Plan, were outlined\nwithin the report for Members\u2019 information. It was noted that\na final draft of the Plan would be submitted to the Committee for\napproval in April 2010.
\n\u00a0
\nIn considering the Plan, it was noted that the\nCorporate Risk Register was updated each quarter. However, the\nChairman highlighted the risk to the Local Authority where it acted\nas an accountable body. In addition, it\nwas requested that further opportunities be explored where the\nCouncil had expertise that could be marketed to other local\nauthorities, and vice versa. A development of such collaborative\nworking, which was already taking place in certain areas, had the\npotential to result in a financial saving to the Authority\nthat could then be invested\nelsewhere.
\n\u00a0
\nRESOLVED \u2013 That, in producing the Annual\nInternal Audit Plan for 2010/11, further consideration be given to\nopportunities for collaborative working.
\n\u00a0
\n PDF 57 KB \n\t\t \n\t\t\t PDF 1 MB PDF 60 KB \n\t\t Venue: Council Chamber, Municipal Buildings, Huyton. View directions
\n\t\tContact: Lynn Cairns \n\t\t0151 443 3107\n\t\t\n\t\t
\n\t\t| No. | \n\t\t\tItem | \n\t\t
|---|---|
| \n\t\t\t\t\n\t\t | \t\t\t\n\t\t\n\t\t\t\t\t\n \n \nTo receive as a correct record the minutes of\nthe meeting of the Committee held on 22 September 2009. \n\n Minutes: \n \n\t\t\t\t\t | \n\t\t
| \n\t\t\t\t\n\t\t | \t\t\t\n\t\t\t\t\t Declarations of Interest \nMinutes: \n \n\t\t\t\t\t | \n\t\t
| \n\t\t\t\t\n\t\t | \t\t\t\n\t\t\n\t\t\t\t\t Use of Resources Assessments 2009 and 2010 \n \nTo consider a report of the Executive Director\nof Corporate Resources. \n\n Additional documents: \n\t\t\t\t\t\n
Minutes: \n\n\n \n\n It was noted that, for the 2009 assessment, the\nAudit Commission had introduced new and more challenging questions\non which to base its judgements. The intention of this change was\nto reflect the impacts and outcomes of resource management\narrangements as well as their adequacy. \n\n The Committee was advised that\nPricewaterhouseCoopers had produced a judgement for each of the\nfollowing three themes after considering specific detailed key\nlines of enquiry: \n\n
\n Knowsley’s overall score had been\n“Level 3 – exceeds minimum requirements - performs\nwell”, and a comparison with the Use of Resources scores for\nthe Liverpool City Region authorities demonstrated that Knowsley\nhad maintained its position of having one of the highest overall\nratings in the City Region. \n\n Ms Gill Baker of PricewaterhouseCoopers attended\nthe meeting to present their findings as outlined in the document\nattached at Appendix A to the report. Ms Baker confirmed that,\nbearing in mind the harder test, a score of 3 was a good result. In\nrespect of the areas for improvement that had been highlighted, it\nwas considered that there were a number of “easy wins”\nthat could be secured for the next assessment, for example in\nrelation to commissioning where better evidence would demonstrate\nthe good work that was already taking place, and work had been\nongoing with the Authority to address this. \n\n A timetable for the various key stages of the\n2010 Use of Resources assessment was attached at Appendix C to the\nreport reflecting the deadlines determined by the Audit Commission.\nThe Committee was advised that, in terms of the areas identified as\nneeding improvement, action was being taken in consultation with\nthe appropriate lead officers to ensure there were developments and\nthat evidence was strengthened in those areas. \n\n RESOLVED – That \n\n (i) \nthe outcome of Knowsley’s 2009 Use of Resources assessment be\nnoted; \n\n (ii) \nthe Council’s response and actions as outlined in the report\nnow submitted be agreed; and \n\n (iii) the\ntimetable and arrangements for the 2010 Use of Resources assessment\nbe noted. \n\n | \n\t\t
| \n\t\t\t\t\n\t\t | \t\t\t\n\t\t\n\t\t\t\t\t Annual Audit Letter 2008/09 \n \nTo consider a report of\nthe Borough Treasurer. \n\n Additional documents: \n\t\t\t\t\t\n
Minutes: \n\n\n \n\n It was noted that PricewaterhouseCoopers was\nrequired to report a high level summary of the results of their\nplanned audit work in 2008/09. A number of reports had already been\npresented to the Committee and the Annual Audit Letter now\nhighlighted a number of conclusions in relation to accounts; use of\nresources; the Annual Governance Statement; treasury management;\nand Members’ Allowances. In addition, comments were provided\non the transition to International Financial Reporting Standards\n(IFRS). \n\n Ms Gill Baker of PricewaterhouseCoopers attended\nthe meeting to present the letter, which was attached as an\nappendix to the report. Members were advised that each of the\nindividual reports to which the Annual Letter referred would have\nrecommendations for improvements that were being addressed and\nincorporated into the Council’s action plans. \n\n The Committee noted that the Annual Audit Letter\n2008/09 showed a strong position with regards to the\nCouncil’s accounting arrangements - and arrangements for\nsecuring economy, efficiency and effectiveness in the use of\nresources - and commended officers on accommodating the major\nchanges in financial accounting. \n\n RESOLVED – That the findings of\nPricewaterhouseCoopers’ Annual Audit Letter 2008/09 be\nnoted. \n\n | \n\t\t
| \n\t\t\t\t\n\t\t | \t\t\t\n\t\t\n\t\t\t\t\t Protecting the Public Purse: Local Government Fighting Fraud \n \nTo consider a report of\nthe Borough Treasurer. \n\n Additional documents: \n\t\t\t\t\t\n
Minutes: \n\n\n \n\n The Committee was advised that a self-assessment\nagainst the checklist of good practice had been undertaken by the\nCounter Fraud and Internal Audit Service and the results had given\nassurance that Knowsley already followed the majority of the good\npractice identified. There had been a small number of areas where\nKnowsley did not fully comply and these would be picked up as part\nof the 2010/11 Audit Plan. \n\n Members noted that tackling fraud could result\nin significant savings, which could assist in the maximisation of\nthe funding the Authority received; for example work undertaken to\ncombat Single Person Discount fraud (in relation to Council Tax)\nhad realised a saving of £100,000. A number of initiatives\nwere therefore ongoing to proactively identify the fraud risk in\nthe areas highlighted by the Audit Commission’s report. In\naddition, work was being undertaken to assess the governance\narrangements of the Council’s twenty key strategic partners\non an annual basis. \n\n RESOLVED – That \n\n (i) \nthe report now submitted be noted;\nand \n\n (ii) \nthe action points following the\ncompletion of the good practice checklist (attached at Appendix 1\nto the report now submitted) be endorsed. \n\n | \n\t\t
| \n\t\t\t\t\n\t\t | \t\t\t\n\t\t\n\t\t\t\t\t Counter Fraud and Internal Audit Plan 2010/11 - Consultation \n \nTo consider a report of\nthe Borough Treasurer. \n\n Additional documents: \n\t\t\t\t\t\n
Minutes: \n\n\n \n\n It was noted that the Counter Fraud and Internal\nAudit Service carried out its work in accordance with the\nCouncil’s Counter-fraud and Audit Strategy, which sought to\ndeliver audit and investigation work in a professional and\nindependent manner to provide the Council with an opinion on the\nlevel of assurance that could be placed upon the internal control\nenvironment and, where necessary, make recommendations to improve\nit. \n\n Based on the principles within the Strategy, a\nrisk-based Annual Audit plan was developed, which included a\nprogramme of audit reviews. The reviews were intended to provide\nassurance that the financial, risk, performance and governance\narrangements in place throughout the Council were adequate, and to\nevidence that risks were being managed effectively. The service\nalso took a proactive approach to the investigation of misconduct,\nfraudulent or corrupt activity. \n\n The Committee was advised that the Annual Plan\nwas prepared in consultation with the Borough Treasurer and each\nExecutive Director’s Leadership Team. As service managers\napproved the resultant individual detailed audit work plans, all\nparties were fully aware of the scope and objectives of each piece\nof audit work. \n\n Information relating to the categories of audits\nfor each Directorate, and factors that would be taken into account\nin drafting the Plan, were outlined\nwithin the report for Members’ information. It was noted that\na final draft of the Plan would be submitted to the Committee for\napproval in April 2010. \n\n In considering the Plan, it was noted that the\nCorporate Risk Register was updated each quarter. However, the\nChairman highlighted the risk to the Local Authority where it acted\nas an accountable body. In addition, it\nwas requested that further opportunities be explored where the\nCouncil had expertise that could be marketed to other local\nauthorities, and vice versa. A development of such collaborative\nworking, which was already taking place in certain areas, had the\npotential to result in a financial saving to the Authority\nthat could then be invested\nelsewhere. \n\n RESOLVED – That, in producing the Annual\nInternal Audit Plan for 2010/11, further consideration be given to\nopportunities for collaborative working. \n\n | \n\t\t