Issue - meetings
Wales Audit Office (WAO) Audit Plan 2015
- Audit Plan - amended, item 63 PDF 476 KB
- Enc. 2 for Wales Audit Office - Annual Financial Audit Outline 2014/15, item 63 PDF 304 KB
That the report be noted.
The Corporate Finance Manager introduced the Wales Audit Office (WAO) Audit Plan for 2015 in respect of proposed audit work on the Council’s accounts for 2014/15 and those of the Clwyd Pension Fund. He highlighted the legal requirements of the financial audit work leading to submission of the draft financial statements to the Committee in July 2015 prior to consideration of the final accounts before the deadline of 30 September 2015. The report also detailed the legal requirements in respect of performance audit work to be carried out by WAO.
Mr. John Herniman of WAO highlighted some of the financial audit risks and a risk area on the audit of the North Wales Residual Waste Joint Committee (NWRWJC), which would be addressed as part of the audit work. He also referred to audit arrangements in respect of the Connah’s Quay Harbour Authority and the legal requirement to undertake improvement assessment work involving the areas of Council funding in the third sector, income generation and charging and Community Safety Partnership. Attention was also drawn to the timetable and audit fee information included in the report.
Councillor Ian Roberts asked how information could be accessed on grant recipients of the Welsh Church Fund, which had previously been made available. The Policy & Performance Manager replied that delegated powers had been granted to the Chief Executive through Cabinet. In response to the question, the Chief Executive agreed that the information would be published on the Council’s website. Councillor Roberts requested that this include eligibility criteria for the funding and how to apply.
Councillor Alison Halford commented on the NWRWJC and raised concerns about the cancellation of a recent meeting of the Planning & Development Control Committee in respect of the crematorium for Flintshire. Mr. Herniman stated that the audit work would focus on the accounts of the Joint Committee and that the risk area had been highlighted due to the procurement process nearing completion which would impact on disclosures within the accounts.
The Chief Executive explained the role of WAO in auditing the accounts of the Joint Committee and that the project was regulated directly by the Welsh Government with stringent governance arrangements in place. As Flintshire was the lead council, the Chief Executive explained his involvement on the project together with that of the Internal Audit Manager and Corporate Finance Manager. He explained that the deferment of the Planning Committee meeting had been necessary to address an issue raised by a statutory consultee. The Democracy & Governance Manager added that notification of the initial meeting had clearly stated the date as provisional.
That the report be noted.