Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: Yes
The Sub-Committee considered the report to the Audit and Governance Committee on 28th September 2023 setting out the key findings from Internal Audit's review of arrangements for the management and monitoring of Section 106 funds.
Internal Audit had completed an extensive review of the Council’s arrangements for the management and monitoring of Section 106 agreements. The key findings of the review were set out in Appendix 1 to the Audit and Governance Committee report. The overall assurance opinion for the review was “No Assurance”. This reflected the view that there were currently significant areas of risk which were not being managed effectively in relation to the use of S106 agreements and contributions. The audit report findings also referred to a lack of strategic oversight in place for senior officers and service committees.
The Audit and Governance Committee at its meeting on 28th September 2023, having considered the findings of the internal audit review, asked for an initial progress report in March 2024, and a further update on the implementation of actions in 12 months’ time.
The matter had been referred to the Finance Sub-Committeewith a view to understanding the financial implications of the review, and how the planned changes should drive more effective recording, use, and timely spend of S106 contributions.
The Head of Planning assured members that no monies had been returned to developers as part of the process.
Members noted that the Environment and Communities Committee as the committee responsible for this area of work was to set up a member/officer working group to oversee the implementation of the actions arising from the review and to consider how information could be more pro-actively shared with members regarding section 106 contributions.
Members made the following comments in relation to the report and its findings:
The Head of Audit and Risk undertook to take these comments forward.
With regard to staffing, the Head of Planning advised that the recruitment process would commence next week.
That the Sub-Committee notes the report.
Publication date: 08/11/2023
Date of decision: 02/11/2023
Decided at meeting: 02/11/2023 - Finance Sub-Committee
Effective from: 16/11/2023