Agenda item

(a)      Future of Local Public Audit

The Council were informed that the Local Audit and Accountability Act 2014 brought to a close the Audit Commission and established transitional arrangements for the appointment of external auditors and the setting of audit fees for all local government and NHS bodies in England. When those transitional arrangements ended on 31 March 2018 the Council was able to move to local appointment of the auditor. There were three broad options open to the Council under the Local Audit and Accountability Act 2014 (the Act); a) to make a stand-alone appointment; b) set up a Joint Auditor Panel/local joint procurement arrangement; or c) opt-in to a sector led body arrangement. The Council, via decisions taken by the Audit & Standards Committee and Full Council, decided to opt into the sector led body procurement process administered by PSAA in order to appoints its External Auditor for the 5-year period ending 31st March 2023. 

Once again there were three ways for a principal Local Government Body to appoint its auditor for the five financial years from 2023/24 namely:

•       Option a) Undertake an individual auditor procurement and appointment exercise as laid down in the Local Audit and Accountability Act 2014

•       Option b) Undertake a joint audit procurement and appointing exercise with other local bodies: or

•       Option c) Join the Public Sector Audit Appointment (PSAA) sector led body national scheme.

The Council noted that Option C i.e. to participate in the PSAA Ltd led procurement initiative would offer the best value for money. This was approved by the Audit & Standards Committee at their meeting on 14 December 2021. In order to accept the option to opt into the 2023 procurement exercise being undertaken by PSAA, the Council must formally accept the invitation by 11 March 2022.

Cllr Worthington moved, and Cllr Trowbridge seconded, the recommendations contained in the report.

RESOLVED – That the Council accepts Public Sector Audit Appointments’ invitation to opt into the sector-led option for the appointment of external auditors to principal local government bodies for five financial years from 1 April 2023.

(b)      Re-Appointment/Appointment of Independent Persons under Localism Act 2011

The Council were informed the County Council has a Code of Conduct for members which complies with the requirements of the Localism Act 2011.  That Code requires the involvement of Independent Persons (IPs) in considering alleged breaches of the Code. An Independent Person has to be consulted by the Monitoring Officer at various stages of the complaint handling process. Separately, if the complaint is pursued, the member complained about has the right to seek the views of an Independent Person.

Additionally, the Employment Rules for the Head of Paid Service, the Monitoring Officer and the Chief Financial Officer require Independent Persons to be included in the membership of any special committee which might make recommendations to Council on any disciplinary action against the holders of those posts.

In 2017 the Council agreed to add to its then list of 2 Independent Persons by appointing a further two – Mr Tom Roach and Mrs Christina Robotham, each for a period of four years. The service and commitment given by both Mr Roach and Mrs Robotham, particularly following the loss of the original two IPs, had been greatly valued and appreciated and, therefore, the Council was asked to approve their re-appointment for a further four year period. Both had confirmed their willingness to continue in the role. 

To address the limited number of IPs currently available for consultation by the Monitoring Officer and other parties, it was proposed that a recruitment exercise be carried out with a view to appointing at least 1 more IP. That exercise would fall under the remit of the Audit and Standards Committee with any preferred ‘candidate’ recommended to Council for approval.

Cllr Worthington moved, and Cllr Trowbridge seconded, the recommendations contained in the report.

RESOLVED – (a) That Mr Tom Roach and Mrs Christina Robotham be re-appointed as Independent Persons for a further four-year period.

(b) That the Audit and Standards Committee be requested to carry out a further recruitment exercise for a Independent Person(s).