Apologies for absence were received from Councillors Ayling (no substitute), Cox (substitute: Cllr Garne) and Davidson (substitute: Cllr Moring).

The following declaration of interest was made:

Cllr Shead – Minute 944 (Deloittes Grants Report 2019/20) – non-pecuniary interest: wife employed by South Essex College as an Invigilator.

Resolved:-

That the Minutes of the Meeting held on Wednesday 13^th January 2021, be confirmed as a correct record and signed.

Report of Executive Director (Finance and Resources) attached

The Committee considered a report of the Executive Director (Finance and Resources) presenting the results of the reporting accountant’s work on the Housing Benefit Subsidy Claim assurance report and the Teachers’ Pensions End of Year Certificate for the year ended 31 March 2020.

The Committee asked a number of questions which were responded to by officers and representatives from Deloittes.

Resolved:

That the results of the grant claim and assurance work for the year ended 31 March 2020, be endorsed.

Report of Executive Director (Finance and Resources) attached

The Committee considered a report of the Executive Director (Finance and Resources) presenting the External Auditor’s Audit planning report for 2020/21.

The Committee asked a number of questions which were responded to by officers and representatives from Deloittes.

Resolved:

That Deloitte’s Audit planning report for 2020/21, be noted.

Report of Executive Director (Finance and Resources) attached

The Committee considered a report of the Executive Director (Finance and Resources) providing an update on the Council’s self-assessment outcome against the expectations of CIPFA’s new Financial Management Code.

On consideration of the report the Chair suggested that the Committee receives an update to the next meeting on progress of the action plan to deliver further improvements in the Council’s compliance with the expectations of CIPFA’s new Financial Management Code.

The Committee also asked a number of questions which were responded to by officers.  The Chair suggested that a six monthly progress update against the Code was provided to the Committee.

Resolved:

1. That the Council’s review against the expectations of CIPFA’s Financial Management Code, be noted and takes assurance that the Council’s arrangements have been self-assessed as compliant and the action plan to deliver further improvements, be endorsed.

2. That the Council’s compliance status against CIPFA’s Financial Management Code be kept under review and the requirements for an annual self-assessment to be undertaken and progress be reported to the Audit Committee in six months, be endorsed.

Report of Executive Director (Finance and Resources) attached

The Committee considered a report of the Executive Director (Finance and Resources) setting out the progress made in delivering the Internal Audit Strategy for 2020/21.

The Committee asked a number of questions which were responded to by officers.

Resolved:

That the progress made in delivering the 2020/21 Internal Audit Strategy, be noted.

Report of Executive Director (Finance and Resources) attached

The Committee considered a report of the Executive Director (Finance and Resources) setting out the progress made by the Counter Fraud & Investigation Team (CFIT) in delivering the Counter Fraud Strategy and Work Programme for 2020/21.

The Committee asked a number of questions which were responded to by officers.

Resolved:

That the performance of the Counter Fraud and Investigation Team since the last meeting, be noted.

Report of Executive Director (Finance and Resources) attached

The Committee considered a report of the Executive Director (Finance and Resources) providing an update on the revised approach to the production of the Internal Audit Plan for 2021/22.

The Chair recommended to the Officers that the Audit Plan for 2021/2022 timetable be presented to the Chair for approval as Chair’s action, before the next planned Audit Committee meeting of Monday 6^th September 2021.

Resolved:

That the revised timing for the approach to the production of the internal audit plan for 2021/22, be noted, along with the proposed Chair’s action.

The committee received and noted the following information item:

·       CIPFA Audit Committee Update – Helping Audit Committees to be Effective.