Agenda item

To review the Committee’s recommendations tracker.

Declarations of Interest:

None.

Witnesses:

Kevin Kilburn, Deputy Chief Finance Officer

Sue Lewry-Jones, Chief Internal Auditor

Key points raised during the discussion:

1.    In relation to R3/14 (Annual Governance Statement), the Chairman informed the committee that he had attended Corporate Parenting Board on 22 September 2014 at which an annual report on Health-related activities was considered.  He was pleased to note that progress was being made on health and dental checks for looked after children although this indicator would never reach 100% take-up because attendance at checks could not be enforced.

2.    In relation to R5/14 (SEN Strategy), a letter had been received from the Cabinet Member for Schools and Learning.  This was tabled and is attached as an annex to the Minutes.  It was agreed that the Chairman would discuss with the Cabinet Member for Schools and Learning the possibility of receiving an update in February 2015 (Recommendations Tracker ref: A23/14).

3.    In relation to R4/14 (Operation Horizon), the Chairman informed the committee that he had looked at the report to Environment and Transport Select Committee and found inconsistencies with the audit report.  He had highlighted these to the Chairman of that select committee to query.  The Chief Internal Auditor informed the committee that the figure of £3m are actual savings made in year 1 that have been realised and will be available for future investment under Operation Horizon.  These relate to savings made by Kier either on the schedule of rates or through value engineering and have been validated.  The additional figure of £1.4m savings identified in the Environment and Transport Select Committee report relate to the Tarmac contract savings.  These are not cashable savings but a discount on the schedule of rates and realised throughout the year as charges are applied.  The audit did not look at the Tarmac contract and these savings have not been validated.  She suggested that Internal Audit would validate these savings as part of a future piece of work.

4.    In relation to A35/13 (Council Tax and Business Rates collection), the Deputy Chief Finance Officer assured the committee that the Council Tax data was now much more complete and was an improvement on the previous year.  This was helping with budget planning.  Council Tax collection was also higher than had been estimated.  However, Business Rates collection was slightly lower than had been estimated when budgets were set two years previously.  This would not be an issue for the coming year but would become an increasing risk if the lower collection rate became an ongoing trend.  A Member asked if any provision had been set aside for appeals against Business Rates.  The Deputy Chief Finance Officer confirmed that there was provision and that External Audit was satisfied with the level of the provision.

5.    In relation to A8/14 (Transport for Education), the Chairman agreed to follow this up with officers.

6.    In relation to A18/14 (2^nd direct debit date), the Deputy Chief Finance Officer informed the committee that the SAP team would be looking into the issues raised by adding a second direct debit run each month.  To take this forward, SAP’s parameters would need to be changed.

7.    In relation to A19/14 (best practice), the Deputy Chief Finance Officer informed the committee that the Council had joined a benchmarking club and was in the process of submitting data to other local authorities.  Officers were making contact with two other local authorities with very high levels of direct debt take-up to find out what they are dong differently.  It was explained that being a member of a benchmarking club was very expensive and burdensome and so the Council was not involved all the time.  It picks and chooses when it was most helpful to join.

8.    In relation to A20/14 (Management Action Plan), the Chairman suggested that a report be brought to the December meeting on progress against the Social Care Debt Audit’s Management Action Plan.

9.    In relation to A21/14 (Annual Report), a Member felt that many people do not understand why the Council’s accounts show interest on borrowing for assets that it no longer owns.  The Deputy Chief Finance Officer informed the committee that there was a lack of clarity at a national level over where in the Whole of Government’s Accounts the assets held by Academy Schools should be shown.  The Chairman asked for a briefing note to be circulated to the committee on the issue.

Actions/Further information to be provided:

      i.        The Chairman to discuss with the Cabinet Member for Schools and Learning whether it would be possible for the committee to receive an update on the SEN Strategy and Residential Strategy in February 2015.

     ii.        The Deputy Chief Finance Officer to provide a briefing note on the issue of Academy assets and the Statement of Accounts.

RESOLVED:

That the committee notes the report.

Committee Next Steps:

None.