Issue - meetings

To consider the report on the Committee Self Assessment.

The committee considered the Audit and Governance Committee Self-Assessment report, which reviewed the committee’s effectiveness and alignment with best practice standards, undertaken by the Chair and Vice Chair of the committee. The self-assessment was based on CIPFA publication “CIPFA’s Position Statement 2022: Audit committees in local authorities and police” and included a detailed evaluation of the committee’s structure, purpose, and performance.

Members supported the findings of the self-assessment and agreed that the outcomes should inform future development and training plans for the committee. It was noted that the self-assessment process would be repeated periodically to ensure continued compliance with good governance principles.

A typing error was highlighted in relation to question four of the Self-Assessment (Do the terms of reference clearly set out the purpose of the committee in accordance with CIPFA’s 2022 Position Statement?) it was confirmed that this should be recorded as a ‘yes’ response. This did not impact on the figures detailed in the summary tables.

It was noted the four actions had been identified as set out within the report. The committee supported the proposal that the skills self-assessment be rolled out as quickly as possible. 

It was queried if guidance from other organisations had been considered to self-assess against, such as the Local Government Association (LGA). It was confirmed that CIPFA was widely regarded as the most appropriate specialist professional body for public sector audit committees in the UK. CIPFA provided guidance on governance, financial management, and audit committee effectiveness. Officers confirmed that it would be difficult to look to other professional bodies to provide such guidance.

An additional recommendation was proposed and seconded as summarised below.

Recommendation 3 (additional recommendation)

3. That the Council explores the other external professional bodies available, such as the Local Government Association, for the Audit and Governance Committee to assess itself against.

The vote on the motion was tied, with 3 votes in favour and 3 against. In accordance with the committee procedure rules, the Chair exercised their casting vote, and the motion was carried.

RESOLVED (unanimously):

That the Audit and Governance Committee 

1.    Consider the self-assessment (Appendix A) and determine any required additions or amendments.

2.    Endorse the actions arising from the self-assessment and agree any additional actions that may be required.

3.    That the Council explores the other external professional bodies available, such as the Local Government Association, for the Audit and Governance Committee to assess itself against.