Audit, Risk and Scrutiny Committee Minutes

Date:
Thursday 21 September 2017
Time:
10:30am
Place:
Council Offices, English Street, Dumfries

Attendance Details

Members:
Ian Carruthers (Chairman) - Annandale South
Jane S Maitland (Vice-Chairman) - Dee and Glenkens
Graham Bell - North West Dumfries
Iain Howie - Castle Douglas and Crocketford
David Inglis - Mid Galloway and Wigtown West
Malcolm Johnstone - Nith
Graham Nicol - Mid Galloway and Wigtown West
Matthew Ronnie - Mid and Upper Nithsdale
Willie Scobie - Stranraer and the Rhins
Officials:
Rhona Lewis - Head of Legal and Democratic Services
Sean Barrett - Finance and Information Manager
Kevin Geraghty - Internal Audit Manager
Karen McNish - Corporate Accountancy Manager
Andrew Ewart - Treasury/Insurance Officer
Claire Rogerson - Governance Officer
In attendance:
Joanne Brown - External Auditor, Grant Thornton
Richard Anderson - External Auditor, Grant Thornton
Chloe Johnston - External Auditor, Grant Thornton
Apologies:
Karen Carruthers - Annandale East and Eskdale
Patsy Gilroy - Dee and Glenkens
Item Number Item/Description
PUBLIC
1 SEDERUNT AND APOLOGIES

9 Members present, 2 apologies.

2 DECLARATIONS OF INTEREST

NONE declared.

 
 

3 MINUTE OF MEETING OF 23 JUNE 2017

Decision


APPROVED
 

4 REPORT BY EXTERNAL AUDIT ON THE 2016/17 AUDIT OF DUMFRIES AND GALLOWAY COUNCIL - REPORT BY ACTING HEAD OF FINANCE AND PROCUREMENT

Decision


4.1     RECEIVED the external auditors’ report on the 2016/17 audit as detailed at Appendix 1 to the report; 

 

NOTED

 

4.2     that no issues had been identified in the course of the audit which had impacted on the fairness of the financial statements submitted for audit as detailed at paragraph 3.1 in the report recognising issues raised in the meeting particularly the reputational risk to the Council should there be lack of performance in the Dumfries and Galloway Integration Joint Board and requested that officers consider the Council’s risk register in this regard;

 

AGREED

 

4.3     the Letter of Representation to be certified by the Acting Head of Finance and Procurement and appended to the audit report as detailed at Appendix 2 to the report; 

 

4.4     the audited accounts which will be certified by the Acting Head of Finance and Procurement and Grant Thornton after this meeting as detailed at Appendix 3 to the report; and 

 

4.5     NOTED that the certified accounts and the summarised accounts would be made available to all Members before 31 October 2017, when they would be available on the Council’s website as detailed at paragraph 3.7 to the report. 

 

4.6     AGREED that a report be brought back to this Committee explaining how valuations of the Councils assets are undertaken.


MEMBER - Graham Nicol left the meeting - 8 Members present.
 

5 REPORT BY EXTERNAL AUDIT ON THE 2016/17 AUDIT OF DUMFRIES AND GALLOWAY COUNCIL PENSION FUND - REPORT BY ACTING HEAD OF FINANCE AND PROCUREMENT

Decision

 

5.1     RECEIVED the external auditors’ report on the 2016/17 audit as detailed at Appendix 1 to the report; 

 

5.2     NOTED that no issues had been identified in the course of the audit which had impacted on the fairness of the financial statements submitted for audit as detailed at paragraph 3.1 to the report; 

 

AGREED

 

5.3     the Letter of Representation to be certified by  the Acting Head of Finance and Procurement and appended to the audit report as detailed at Appendix 2 to the report; 

 

5.4     the audited accounts which would be certified by  the Acting Head of Finance and Procurement and Grant Thornton after this meeting as detailed at Appendix 3 to the report; and

 

5.5     NOTED that the certified accounts would be made available to all Members before 31 October 2017, when they would be available on the Council’s website.

 

MEMBER - Graham Nicol entered the meeting - 9 Members present. 

 

6 MEMBERSHIP OF JOINT SAFETY COMMITTEE - REPORT BY HEAD OF LEGAL AND DEMOCRATIC SERVICES

Decision

 

AGREED to nominate Willie Scobie, Malcolm Johnstone and Karen Carruthers to the three remaining places on the Joint Safety Committee.

7 INTERNAL AUDIT REPORTS ISSUED - REPORT BY HEAD OF LEGAL AND DEMOCRATIC SERVICES

Decision

 

NOTED and commented on the two internal reports finalised being Mains Financial Systems 2017-18 - Non Domestic Rates and Departmental Financial Systems 2017-18.

8 ANY OTHER BUSINESS DEEMED URGENT BY THE CHAIRMAN DUE TO THE NEED FOR A DECISION

PROCEDURE - The Chairman advised the Committee that with the agreement of Members he intended to take an item of urgent business being, Delegation to Audit, Risk and Scrutiny Committee.  The item was considered urgent due to a decision being required before the next scheduled meeting of this Committee.

 

Decision

 

AGREED that there was one item of urgent business being Delegation to Audit, Risk and Scrutiny Committee which would be taken at item 8A.


ADJOURNMENT OF MEETING - The meeting was adjourned at 11:48 and reconvened at 11:54am to allow Members to read the contents of the report - 9 Members present.

 

8A.      DELEGATION TO AUDIT, RISK AND SCRUTINY COMMITTEE

 

MEMBER - Matthew Ronnie left the meeting - 8 Members present.
 

AGREED

8A.1     to the training that is planned and that it will take place on a Monday afternoon;

8A.2     to hold 2 Scrutiny Workshops between each meeting of the Audit, Risk and Scrutiny Committee;

8A.3     that the first topic for the Scrutiny Workshops be Procurement and that future topics be brought up for discussion at the first workshop.