Agenda

Governance and Audit Committee - Thursday, 22nd July, 2021 2.00 pm

Venue: Council Chamber, Sessions House, County Hall, Maidstone. View directions

Contact: Andrew Tait  03000 416749

Media

Items
No. Item

1.

Introduction/Webcasting

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2.

Substitutes

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3.

Election of Vice-Chair

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4.

Declarations of Interest in items on the agenda for this meeting

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5.

Terms of Reference of the Committee

Membership: 9 Members; Conservative 7, Labour 1, Green/Independents 1 plus, 1 independent member.

 

The purpose of this Committee is to:

 

(a)   ensure the Council’s financial affairs are properly and efficiently conducted and;

 

(b)  review assurance as to the adequacy of the risk management and governance framework and the associated control environment.

 

The Governance and Audit Committee is responsible for ensuring that:

 

(a)  risk management and internal control systems are in place that are adequate for purpose and effectively and efficiently operated,

 

(b)  the Council’s corporate governance framework meets recommended practice, is embedded across the whole Council and is operating throughout the year with no significant lapses,

 

(c)  the Council’s Internal Audit function is independent of the activities it audits, is effective, has sufficient experience and expertise and the scope of work to be carried out is appropriate,

 

(d)  the appointment and remuneration of external auditors is approved in accordance with relevant legislation and guidance, and the function is independent and objective,

 

(e)  the external audit process is effective, taking into account relevant professional and regulatory requirements, and is undertaken in liaison with Internal Audit,

 

(f)   the Council’s financial statements (including the pension fund accounts) comply with relevant legislation and guidance and the associated financial reporting processes are effective,

 

(g)  any public statements in relation to the Council’s financial performance are accurate and the financial judgements contained within those statements are sound,

 

(h)  accounting policies are appropriately applied across the Council,

 

(i)    the Council has a robust counter-fraud culture backed by well designed and implemented controls and procedures which define the roles of management and Internal Audit, and

 

(j)    the Council monitors the implementation of the Bribery Act policy to ensure that it is followed at all times.

 

Please note that Selection and Member Services Committee has recommended changes to these Terms of Reference which will be considered by the County Council.  Any agreed changes will be reported to a future meeting of the Committee.

 

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6.

Minutes pdf icon PDF 173 KB

23 April 2021

27 May 2021

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7.

Extension of appointment of the Independent Member of the Governance and Audit Committee pdf icon PDF 187 KB

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8.

Training Programme for Governance and Audit Committee Members pdf icon PDF 113 KB

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9.

Draft Statement of Accounts 2020-21 pdf icon PDF 146 KB

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10.

Treasury Management Annual Review 2020/21 pdf icon PDF 787 KB

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11.

Internal Audit - External Audit Quality Assessment 2021 pdf icon PDF 289 KB

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12.

Annual Counter Fraud Report 2020/21 and proposed Counter Fraud Plan 2021/22 pdf icon PDF 719 KB

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13.

Internal Audit Annual Report and Opinion for 2020-21 pdf icon PDF 2 MB

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14.

Internal Audit Progress Report pdf icon PDF 113 KB

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15.

Internal Audit Plan 2021/22 pdf icon PDF 701 KB

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16.

External Audit Progress Report TO FOLLOW pdf icon PDF 2 MB

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17.

Other items which the Chairman decides are urgent

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