Issue - meetings

Each year the Council's external auditor, the Audit Commission, submits its Audit and Inspection Plan for the following year.  This sets out the various reviews to be undertaken, the main roles, the timetable and the estimated audit fee.  The draft Plan has been discussed with the Chief Executive and Chief Finance Officer who are generally content with it.  The Plan is now submitted to the Committee for approval.  It is still in draft form pending national consultation on fee levels.  It is suggested that the Committee should approve the draft Plan and delegate authority to the Chief Finance Officer to approve any amended Plan in consultation with the Chair of the Committee.

Recommendations

(a)       that the Audit Commission's draft Audit and Inspection Plan 2008/09 be approved; and

(b)       that authority be delegated to the Strategic Director (Chief Finance Officer), in consultation with the Chair of the Committee, to approve the final Plan.  

The Committee received and considered the Audit and Inspection Plan for 2008/09, submitted by the Audit Commission.  This set out the work the Audit Commission intended to undertake during the year.  It was based on a risk-based approach to audit planning and requirements of moving towards Comprehensive Area Assessment.  It reflected:

• the audit and inspection work specified by the Audit Commission for 2008/09
• the current national risks relevant to the Council's circumstances
• the Council's local risks and improvement priorities

The Plan also set out the proposed audit fee for the forthcoming year, which included an increase in the amount of work in auditing the use of the Council's resources.  However, the Committee noted that the fee might be amended later in the year when the full extent of the necessary audit work was known. 

Members supported the recommendation to approve the Plan and to delegate authority to approve any final amendments but asked that any amendments were reported back to the Committee. 

In answer to a question to the external auditor present at the meeting, the Committee noted that the Audit Commission was working with the Council's Audit Manager to co-ordinate as much work as possible, concentrating on investigating controls.  Members noted that working relations had improved in recent months. 

RESOLVED

(a)       that the Audit Commission's draft Audit and Inspection Plan 2008/09 be approved; and

(b)       that authority be delegated to the Strategic Director (Chief Finance Officer), in consultation with the Chair of the Audit and Governance Committee, to approve the final Plan.