Audit and Governance Committee - Thursday, 14th April, 2022 6.00 pm

Venue: Committee Suite, Civic Centre, Poole BH15 2RU. View directions


No. Item



To receive any apologies for absence from Councillors.


Substitute Members

To receive information on any changes in the membership of the Committee.


Note – When a member of a Committee is unable to attend a meeting of a Committee or Sub-Committee, the relevant Political Group Leader (or their nominated representative) may, by notice to the Monitoring Officer (or their nominated representative) prior to the meeting, appoint a substitute member from within the same Political Group. The contact details on the front of this agenda should be used for notifications.



Declarations of Interests

Councillors are requested to declare any interests on items included in this agenda. Please refer to the workflow on the preceding page for guidance.

Declarations received will be reported at the meeting.


Confirmation of Minutes

To confirm as a correct record the minutes of the Meeting held on 31March 2022 (To Follow).


Public Issues

To receive any public questions, statements or petitions submitted in accordance with the Constitution. Further information on the requirements for submitting these is available to view at the following link:-

The deadline for the submission of public questions is 4 clear working days before the meeting.

The deadline for the submission of a statement is midday the working day before the meeting.

The deadline for the submission of a petition is 10 working days before the meeting.


2020/21 Statements of Accounts Update

2020/21 Statements of Accounts Update

Members of the Committee are asked to note the update to the external audit of the Statement of Accounts for the year ended 31 March 2021. There are currently two issues that are causing delay with the accounts which need to be resolved until the accounts can be presented to the committee for approval. The two issues are as follows:

Pension Fund Audit

The pension fund is administered by Dorset Council who have appointed Deloitte as their auditors. Delays with the progress of this audit has meant that BCP Council’s pension fund figures cannot be easily verified until a letter of assurance is produced from Deloitte.

Grant Thornton is in regular liaison with Deloitte to settle this matter as quicky as possible and the last update was a letter of assurance would be issued by the 8th April 2022. Grant Thornton will still need to understand the letter of assurance and potentially seek clarification on any pertinent points.

Infrastructure Assets

Infrastructure assets on the Councils balance sheet include roads, bridges and seafront flood protection. A national issue has arisen which is requiring appointed auditors, including Grant Thornton to carry out a more detailed assessment of this asset class.

The scale of the problem is not quantifiable, but this is an issue for almost all upper tier authorities who have yet to approve their 2020/21 accounts. Any upper tier authorities accounts which have been signed off for 2020/21 already will face the same review as part of their 2021/22 audit.

National Context

It should be emphasised to the committee that BCP Council is in no way alone with the delay to approving the 2020/21 accounts. The latest unofficial statistics is that 48% of English local authority accounts were signed off at the end of February 2022. This clearly means that majority of local authority accounts in England remain unapproved. 



Information Governance Update pdf icon PDF 231 KB

IG update report to the Committee, providing performance management information and an update on the current position of the IG Team.

Additional documents:


Risk Management – Corporate Risk Register Update pdf icon PDF 698 KB

This report updates councillors on the position of the council’s Corporate Risk Register. The main updates are as follows:

The following four new risks were added:

·     CR17 – Risk to Reputation of Place & Council if summer arrangements are not managed.

·     CR20 – Failure to adequately deliver the ambitions of the climate emergency declaration.

·     CR21 – Impact of global events causing pressure on BCP Council & increase in service requirements.

·     CR22 - Failure of local care market to meet increasing demand.


The following risk was removed:

·     CR1 – Failure to respond to the needs arising from a changing demography.


Additional risk updates are provided at paragraph 12-17.



Internal Audit - Quarterly Audit Plan Update (including Audit Charter and Audit Plan for 2022/23) pdf icon PDF 413 KB

This report sets out the Internal Audit Charter and Audit Plan for 2022/23. Approval of these documents by the Audit and Governance Committee is a requirement of the Public Sector Internal Audit Standards (PSIAS).

The report also details progress made on delivery of the 2021/22 Audit Plan for the period January to March (inclusive) 2022. The report highlights that:

·        Thirteen audit assignments have been completed (twelve ‘Reasonable’ and one Partial’ audit opinions);

·        Twenty three audit assignments are in progress;

·        Implementation of audit recommendations is satisfactory;

All recommendations and suggestions arising from a recent CIPFA validation of a self-assessment against the Public Sector Internal Audit Standards (PSIAS) have been addressed.

Additional documents:


Forward Plan for the 2022/23 Municipal Year pdf icon PDF 215 KB

This report sets out the reports to be considered by the Audit & Governance Committee for the 2022/23 municipal year in order to enable it to fulfil its terms of reference.

Additional documents: