Issue - meetings

FSD22043

It was explained that the Annual Governance Statement was something that was required by the Accounts and Audit Regulations. Although the statement was coordinated by Internal Audit, it was not the responsibility of Internal Audit to write the report. The report was written and owned by senior management and would be signed off by the Chief Executive and the Leader of the Council. However, it was a statutory requirement that it needed to be presented to the Audit and Risk Management Committee for scrutiny before being signed off. A Member expressed the view that although it was clear that good governance was required, ‘over governance’ could be detrimental as there was a danger that innovation may be stifled. 

The policy with respect to whistle blowing was discussed. It was explained that individuals could approach the Chairman and Vice-Chairman of the Audit and Risk Management Committee in confidence. It was noted that a policy for whistle blowing was already in place. When an independent member was appointed to the committee he or she could also be a useful channel for the reporting of whistle blowing issues. The Head of Audit and Assurance stated that the policy was due for revision and details of any revision would be reported back to the next meeting of the committee.

A Member expressed concern that the whistle blowing policy should be clearly communicated, so that it was obvious to individuals how they could report any issues that they felt needed to be reported. It was mentioned that some companies also used anonymous help lines for this. A Member commented that the Council already had a policy in place and perhaps it would be a good idea if this policy could be recirculated. A Member stated that as well as having a policy in place, what was also important was the investigation process itself--in other words how the investigation was conducted and who conducted the investigation. It was explained that Internal Audit would not be able to provide any assurance with respect to the policy as they owned it. For that reason, any assurance work would need to be out-sourced.  

Members looked at the decision-making structure and it was noted that there was still reference to the previous Audit Sub-Committee which was now no longer in existence. This would be revised going forward. The Chairman noted that some amendments had been made to the procurement process and he asked if further clarification regarding this could be provided in due course.

RESOLVED that:

1) The Annual Governance Statement, attached as Appendix A, be noted.

2) The 2021/22 Annual Governance Statement be agreed subject to any changes made as a result of any comments or suggestions from the Audit and Risk Management Committee, and any further minor updates required prior to the publication of the Statement of Accounts 2021/22.