NOTICE OF
MEETING
COMMITTEE: AUDIT
COMMITTEE
DAY/DATE: TUESDAY,
18TH SEPTEMBER 2007
TIME: 2.30PM
VENUE: WEST
COMMITTEE ROOM
MUNICIPAL
BUILDINGS
EARLE
STREET,
CREWE
Despatch date: 10th
September 2007
Enquiries to: Joanne
Smith Tel: 01270 537032
Fax:
01270 537605
Chair : Councillor G
Fenton Tel : 01270 628795
Fax:
01270 628795
E-mail:
agendas@crewe-nantwich.gov.uk
To: Members of
the Audit Committee - For attendance
(Councillors H Curran, G Fenton (Chair), C Goff, S Hogben,
A C Johnson ),
Chief Executive, Executive Directors, Assistant Chief Executive
Other recipients of the agenda
Local Press and Radio
Notes for Members of the
Public
The Borough Council welcomes and encourages
members of the public to attend its Committee, Board and Council
meetings.
If you plan to attend, please report to the
Reception Desk in the Municipal Buildings, where you will be
provided with a Visitor’s Pass.
Car parking is not available at the
Municipal Buildings, but there are several town centre car
parks. There is a disabled access to the rear of the Municipal
Buildings, and this can be accessed through the side door on Vernon
Way. Please press the button for attention, and someone will
meet you and escort you through to the main reception area.
You are asked to remain quiet whilst the
meeting is taking place, and to enter and leave the meeting room,
or public gallery of the Council Chamber, as quietly as possible.
Please ensure that if you have a mobile phone or pager, it is
switched off for the duration of the meeting.
You are not allowed to have drinks or food
in the meeting rooms or in the Public Gallery, other than beverages
offered by the Council during Committee breaks. A “No Smoking”
policy operates in the Municipal Buildings.
Fire Evacuation
If the fire alarm rings, you should make
your way to the nearest exit with your belongings, as quickly as
possible, and leave the building. Please follow any
instructions from staff about evacuation routes.
Copies of the agenda will be available if
you attend. Agendas are also made available on the Internet and can
be accessed via the Council’s website – see front page for
details.
On occasions, members of the press and
public will be excluded from the meetings when the business to be
transacted is of a confidential nature, for example, dealing with
individual people, contracts and financial affairs of other
parties.
If you require any further information,
please contact Joanne Smith the Committee Officer (details on front
page).
AGENDA
1.
Apologies
2.
Declaration of Interests
Any Member present (including non-Committee
Members) to declare any personal or prejudicial interest, and the
nature of the interest, which they have in any item of business on
the agenda and, if necessary, to leave the meeting prior to
discussion of that item.
Members who also serve as County, Town or
Parish Councillors, are reminded of the need to make declarations
in respect of any item which directly concerns the business of the
appropriate authority.
Declarations are a personal matter for each
Member to decide. Whilst Officers will advise on the Code of
Conduct and its interpretation, the decision to declare, or not, is
the responsibility of the Member, based on the particular
circumstances.
3.
Auditor’s
Communication of Audit Matters (ISA 260)
A representative of Baker Tilly will attend
the meeting to present the Auditor’s view of the Council’s
2006/07 Statement of Accounts in accordance with the
International Standards on Auditing No 260 (ISA 260).
The Committee is invited to receive the
Auditor’s Communication of Audit Matters (ISA 260).
4.
Annual
Audit and Inspection Plan 2007/08
The Annual Audit and Inspection Plan 2007/08
has been developed by the Relationship Manager and the appointed
auditor. It sets out the audit and inspection work that is
proposed to be undertaken for the 2007/08 financial year. The plan
is based on the Audit Commission’s risk-based approach to audit
planning and the requirements of Comprehensive Performance
Assessment (CPA).
The Committee is asked to consider the Audit
Commission’s Annual Audit and Inspection Plan 2007/08.
5.
Internal
Audit Terms of Reference and Internal Audit
Strategy
The Code of Practice for Internal Audit in
Local Government, issued by CIPFA defines the way in which the
Internal Audit Service should undertake its function. The Code
contains Standards which require Internal Audit to have Terms
of Reference and a Charter. Additionally, the Section must
produce an Audit Strategy. The Council is required to
demonstrate adherence to the Code which is reviewed for compliance
by the External Auditor.
The Committee is requested to consider
adoption of the Audit Terms of Reference and Charter, and the
Audit Strategy.
6.
Interim Audit
Interim Report –
2007-08
The Committee is invited to consider the
report of the Principal
Auditor, Treasury & Corporate Support.
The report provides a commentary on the
results of the main areas of audit activity for the period April to
August 2007 and the Committee is invited to consider the contents
of the Interim Report
7.
LGR Consultation Spending
Review
At its meeting held on 21st July
2007 the Committee discussed the decision making process followed
in respect of how the agreed funding for consultation on Local
Government Review was spent. The Committee considered that
the process should be reviewed to ensure that it was in line with
the Council’s arrangements for Corporate Governance.
The report of the Assistant Director, Treasury
and Corporate Support is attached for consideration.
This agenda can be made available
in larger text on request
Note:
In accordance with the Health and Safety at
Work Act, the Council is required to notify those attending
meetings of the fire evacuation procedures. A copy has
previously been distributed to Members and instructions are located
in all rooms within the Civic Suite.