Agenda item

Consider Annual/End of Term Report 2021/22 from the Chairman.  (Copy attached)

There had been circulated copies of a report by the Chairman of the Audit and Scrutiny Committee containing the Audit and Scrutiny Committee Annual/End of Term Report 2021/22 to all elected members which presented the performance in relation to its Terms of Reference and the effectiveness of the Committee in meeting its purpose, relating to its Audit functions.  The report explained that it was important that the Council’s Audit and Scrutiny Committee fully complied with best practice guidance on Audit Committees to ensure it could demonstrate its effectiveness as a scrutiny body (Audit functions) as a foundation for sound corporate governance for the Council.  The CIPFA Audit Committees Practical Guidance for Local Authorities and Police 2018 Edition (hereinafter referred to as CIPFA Audit Committees Guidance) included the production of an annual report on the performance of the Audit and Scrutiny Committee against its remit (Audit functions) for submission to the Council.  The Audit and Scrutiny Committee Annual/End of Term Report 2021/22, as contained in Appendix 1 to the report, was presented for consideration.  Scottish Borders Council continued to be a lead authority in adopting this best practice.  The Audit and Scrutiny Committee carried out self-assessments of Compliance with the Good Practice Principles Checklist and Evaluation of Effectiveness Toolkit from the CIPFA Audit Committees Guidance during their Informal Session on 14 February 2022 facilitated by the Chief Officer Audit & Risk.  The members of the Committee considered the Annual/End of Term Report and supporting self-assessment documents at their meeting on 14 March 2022 and agreed that they accurately represented the results of the self-assessment exercise.  The outcome of the self-assessments was a high degree of performance against the good practice principles and a high degree of effectiveness.  Councillor Bell presented the report and thanked officers for their support.  Members welcomed the report.

DECISION

AGREED to:-

(a)       acknowledge the performance of the Audit and Scrutiny Committee and its assurance to the Council as set out in its Annual/End of Term Report 2021/22, contained in Appendix 1 to the report; and

(b)       endorse the Committee’s recommendations set out in Appendix 1, as follows:

(i)      approve an extension to the appointment of the external members of the Audit and Scrutiny Committee (Audit functions) for one year to October 2022, noting that the current incumbents were in agreement to this;

(ii)     agree that other Committees should carry out self-assessments of fulfilling their remits as part of continuous improvement;

(iii)    provide the opportunity for the external members of the Audit Committee or equivalent and other Committees to be involved in the Induction Programme and ongoing Development Programme for Elected Members post-local government elections in May 2022;

(iv)    agree that the appointed Chair would have previously served on an Audit Committee or equivalent, where practicable;

(v)     endorse a further cycle of presentations by Directors on risks and mitigations to the Audit Committee or equivalent.  In addition, the Audit Committee or equivalent should gain insights on the efficacy of the Council’s risk management framework through benchmarking with other organisations; and

(vi)    agree that Informal/Development Sessions continue to be used for refresher briefing/training for Committee Members.