Agenda item

To consider the attached report.

The committee received a report from the Director of Governance and Compliance and Monitoring Officer that detailed the key findings from Internal Audit's review of arrangements for the management and monitoring of Section

106 (S106) agreements.

It was highlighted to the committee that the planning service had undertaken a wide-ranging review and had previously reported to Environment and Communities Committee on the work being undertaken. This Internal Audit report findings on S106 management would now be included in the ongoing review. Internal Audit completed an extensive review of the council’s arrangements for the management and monitoring of Section 106 Agreements with the key findings of the review presented to the committee in Appendix 1 of the report.

The overall assurance opinion for this review determined as “No Assurance”. This reflected that there are currently significant areas of risk which are not

being managed effectively in relation to the effective and efficient use of S106 agreements and contributions. The audit report findings related to operational processes, governance, and a lack of strategic oversight in place for senior officers and service committees. It was proposed to the committee that “No Assurance” opinion reports are considered for inclusion in the council’s Annual

Governance Statement.

It was highlighted to the committee that the audit review had been a significant piece of work which had been very well supported by the Planning Team throughout the course of the Internal Audit work and Officers had proactively approached the recommendations. 

A proposal was put to the committee to move to Part 2. This was seconded.

RESOLVED:

That the press and public be excluded from the meeting during consideration of the following item pursuant to Section 100(A)(4) of the Local Government Act 1972 as amended on the grounds that it involved the likely disclosure of exempt information as defined in Paragraph 3 of Part 1 of Schedule 12A of the Local Government Act 1972 and public interest would not be served in publishing the information.

Following discussions, the committee moved back to open session to confirm their decisions.

RESOLVED:

That the Audit and Governance Committee;

(1)  Received the findings of the internal audit review on the arrangements for the management and monitoring of section 106 funds and noted the ‘No Assurance’ opinion with an initial progress report being provided to the Committee in March 2024, with a further update on the implementation of actions to be reported in 12 months time;

(2)  Considered and agreed that this item be included in the final Annual Governance Statement which will be presented to the committee in due course;

(3)  Agreed to write to the Environment and Communities Committee to seek an invitation for the Chair and Vice Chair of the Audit and Governance Committee and Chair & Vice Chair of the Finance Sub Committee to attend the first meeting of the Environment and Communities working group to relay the concerns of the Audit and Governance Committee

(4)   Agreed to request to the Chair and Vice Chair of the Environment and Communities Committee and Chair and Vice Chair of the Finance Sub Committee to request an urgent confidential meeting to discuss the findings of the S106 Internal Audit Review and agree oversight arrangements for monitoring the implementation of agreed actions.

Councillor Ken Edwards left the meeting at 12.30 pm and did not return.

Mr Jones left the meeting at 1.10 pm and did not return.