Minute
North Lanarkshire Council · 29 June 2023
Back to Audit and Scrutiny Panel — 29 June 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
SPECIAL AUDIT AND SCRUTINY PANEL - 29 JUNE 2023 42 Motherwell, 29 June 2023 at 2 pm. A Special Meeting of the AUDIT AND SCRUTINY PANEL PRESENT Councillor Watson, Convener; Councillors Fisher, Hughes, Hume, D. Johnston, Leckie, McNally, Robinson, and Stevenson. CHAIR Councillor Watson (Convener) presided. IN ATTENDANCE Chief Officer (Finance); Chief Officer (Business and Digital); Strategy and Performance Manager; Principal Auditor; Finance Manager; Business Strategy Manager, Accountant, and Administrative Officer. ALSO IN ATTENDANCE P. Murray, Audit Scotland. APOLOGIES Councillor Dunbar, Vice Convener and Chief Officer (Audit and Risk). DECLARATIONS OF INTEREST IN TERMS OF THE ETHICAL STANDARDS IN PUBLIC LIFE ETC. (SCOTLAND) ACT 2000 1. There were no declarations of interest. INTERNAL AUDIT ANNUAL REPORT 2022-2023 2. There was submitted a report by the Chief Officer (Audit and Risk) (1) informing the Panel that the Public Sector Internal Audit Standards and the Council's Internal Audit Charter required the Chief Officer (Audit and Risk) to provide the Panel, and the Chief Executive, and the Corporate Management Team, with an annual summary of the work undertaken by Internal Audit, and with an annual independent opinion on the Council's Corporate Governance, Risk Management, and Internal Control arrangements; (2) explaining that the report fulfilled that requirement by providing an overview of the activities of the Internal Audit Section for the year 2022-2023 and by presenting, attached as Appendix 1 to the report, the Annual Internal Audit Opinion, and (3) advising that the Annual Opinion was unqualified and that the report offered a generally positive view of the Council's Governance and Internal Control arrangements. The Panel agreed that the 2022-2023 Internal Audit Annual Report, and associated Annual Opinion of the Chief Officer (Audit and Risk), be noted. STRATEGIC GOVERNANCE FRAMEWORK - ANNUAL REVIEW AND REFRESH 3. There was submitted a report by the Chief Officer (Business and Digital) (1) reporting that the Delivering Good Governance in Local Government: Framework required that each year, local authorities test their arrangements against the Good Governance Principles set out within it by carrying
Page 2
SPECIAL AUDIT AND SCRUTINY PANEL - 29 JUNE 2023 43 out a review of existing arrangements, ensuring that their local Code was up to date, and reporting on compliance; (2) advising that, in this respect, the Strategic Governance Framework had been reviewed and updated; (3) presenting the updated Strategic Governance Framework to the Panel for approval in line with its role "to provide independent assurance to the Council and those charged with governance on the adequacy of the Council's Risk Management Framework and internal control environment", and (4) intimating that the annual review process, and refreshed Strategic Governance Framework, were also key pieces of evidence used to inform the development of the Annual Governance Statement for 2022-2023. The Panel agreed:- (1) that the annual review which had been undertaken to refresh the Strategic Governance Framework, and to ensure that each of the elements and mechanisms listed therein were up to date; (2) that the review programme be updated at an appropriate interval, and reported to the relevant Committee; (3) that the Panel continued to carry out its role in respect of the Strategic Governance Framework in terms of providing independent assurance to the Council and those charged with governance on the adequacy of the Council's Risk Management Framework and internal control environment, and (4) that the refreshed Strategic Governance Framework be approved. ANNUAL GOVERNANCE STATEMENT 2022/23 4. There was submitted a report by the Chief Officer (Business and Digital) (1) informing the Panel that the Council was required to produce an Annual Governance Statement in line with the Local Authority Accounts (Scotland) Regulations 2014, and that this Statement was required to be included within the Council's Annual Accounts and was subject to review by the external auditors as part of their year-end Annual Audit Report process; (2) attaching, as Appendix 1 to the report, the Annual Governance Statement for 2022/23, which outlined the Council's governance arrangements for the previous financial year and demonstrated how the Council complied with the Delivering Good Governance in Local Government Framework (2016), and (3) advising that included in the Annual Governance Statement was the annual Internal Audit opinion from the Chief Officer (Audit and Risk) on the Council's internal control systems which concluded that "reasonable assurance can be placed on the adequacy and effectiveness of the Council's Framework of Governance, Risk Management, and Internal Control for the year ended 31 March 2023". The Panel agreed:- (1) that the Annual Governance Statement for 2022/23 be noted, and (2) that the inclusion in the Annual Governance Statement for 2022/23 of the Assurance Statement regarding the management of the risk of fraud and corruption be confirmed. DRAFT UNAUDITED ANNUAL ACCOUNTS FOR THE YEAR TO END 31 MARCH 2023 5. There was submitted a report by the Chief Officer (Finance) (1) informing the Panel that the unaudited accounts for the year ended 31 March 2023 had been completed and would be submitted to Audit Scotland by 30 June 2023 in accordance with the statutory deadline, and (2) attaching, as the Appendix to the report, the unaudited Annual Accounts for the year to end 31 March 2023. The Panel agreed that the contents of the report, and the unaudited Annual Accounts which would be submitted to External Audit by 30 June 2023, be acknowledged.