Issue - meetings

(a)       That the proposed Regulatory Programme for Performance Audit for the Wales Audit Office for the period 2014-15 be noted; and

(b)       That the reduction in fees for the performance and financial audit work programme be noted.

The Policy & Performance Manager introduced the proposed Regulatory Programme for Performance Audit for the Wales Audit Office (WAO) for the period 2014-15.  In welcoming the reduction in fees for performance audit work, the reasons for which were detailed in Appendix 2 to the report, she felt that an element of reduced risk for the Council may have also been a contributing factor.

To explain the difference between the figures quoted in both appendices, Mr. Paul Goodlad of WAO reported a fee of £320,394 for performance and financial audit work in 2014/15, whilst the total audit fee of £373,077 (a reduction of 5.4% since the previous year) included an additional element for auditing the Clwyd Pension Fund and two joint committees for which the Council was the lead.  As previously reported, a legislative change meant that the Council would receive a refund of approximately 15% of its 2013/14 audit fee following the re-distribution of reserves.

On the programme of performance audit work, Mr. Goodlad reported on the collation of evidence to support the Corporate Assessment and had regular discussions with the Chief Executive on ongoing work with the Medium Term Financial Plan.  He went on to refer to other key issues such as the implementation of the People Strategy which could serve as a useful tool for WAO to link with delivery of performance management and review impact on service delivery, and commented on future streamlining to WAO processes, resulting in a Certificate of Compliance being issued to confirm that statutory requirements had been met by the Council as opposed to more in-depth compliance with Welsh Government guidance work.

RESOLVED:

(a)       That the proposed Regulatory Programme for Performance Audit for the Wales Audit Office for the period 2014-15 be noted; and

(b)       That the reduction in fees for the performance and financial audit work programme be noted.