| AU.320 | Councillors K Rothwell and G Sharkey declared a personal interest in item AU.326 below ‘Statement of Accounts 2004/2005’ insofar as it related to Housing Revenue Account.
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| AU.321 | There were no members of the public present to ask questions at the meeting.
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| AU.323 | Jillian Burrows, Audit Manager and Rashpal Khangura, Assistant Audit Manager at KPMG submitted a report setting out the proposed audit and inspection work to be undertaken in 2005/2006.
Appended to the report were the new Code of Audit Practice, the Audit and Inspection Fee, the Audit Commission’s requirements in respect of independence and objectivity, Identified Risks/Challenges for 2005/2006 and a document setting out how Bury MBC can help KPMG meet the Authority’s expectations.
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| AU.324 | The Head of Internal Audit and Risk Management presented a report summarising the work undertaken by the Internal Audit Section in the financial year 2004/2005, comparing it to the Audit Plan for the year. The report contained an ‘Audit Opinion’ which assessed the Authority’s control framework, finding it to
be ‘sound’. The report updated Members on some of the issues facing the Internal Audit service for the current year.
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| AU.325 | The Director of Finance and E-Government, introduced a report setting out the statement on internal control. The statement was an essential element of the framework by which the obligations under S151 of the Local Government Act 1972 were discharged. The statement outlined various elements of the control framework which provides assurance that key controls are operating to an acceptable standard.
The statement was a statutory requirement under the Accounts and Audit Regulations 2003, and must be submitted in support of the Statement of Accounts.
Members were asked to re-affirm their assurance in the Council’s control framework by endorsing the Statement on Internal Control.
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| AU.326 | Linda Kettles, the Audit Commission Manager, reported that the SAS610 required the Audit Commission to report issues arising from the Audit to Councillors before the Commission gave its audit opinion on the Council’s financial statements. The Audit Commission would report back to the Audit Committee with any adjustments to the Statement of Accounts at its meeting in October. She reported that there were no issues that the Committee needed to take into account in considering the draft Accounts.
The Director of Finance and E-Government presented a report submitted by the Executive Member for Quality Council (Resource and Performance). A presentation was given at the meeting setting out the key messages from the draft Statement of Accounts. It was explained that the draft Accounts summarise the Council’s financial performance in the year and set out its assets and liabilities.
The Statement of Accounts was appended to the report and contained the Consolidated Revenue Account, the Housing Revenue Account, the Collection Fund, the Consolidated Balance Sheet, the Statement of Total Movements in Reserves and the Cash Flow Statement.
A copy of the letter of representation on the Audit of Accounts 2004/2005 sent to the External Auditor by the Director of Finance and E-Government was also appended to the report.
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| AU.327 | Linda Kettles, the Audit Commission Manager, explained the work of the Audit Commission and the programmes that were set each year. It was explained that the programme for 2004/2005 had been delayed until the results of the corporate assessment were known. Linda also reported that for a short period of time, the Authority would be working with two External Auditors due to the changeover. Linda and her team would be with Bury until the Statement of Accounts had been finalised and audited. |
| AU.328 | Linda Kettles, the Audit Commission Manager presented a report explaining the work that had been carried out during the External Audit’s User Focus Review.
It was explained that each Council had been asked to produce a self-assessment showing how they collect, analyse and respond to users’ views.
The report contained feedback through the following five key themes:
Commitment, community, connections, channels and change.
The reviews had taken place in eight organisations across the Greater Manchester area in an attempt to share learning more widely.
The review explained that Bury MBC had a sound approach to user involvement at service level but has not always been successful at joining it all together. This had been identified as a gap and the Council were working to develop a more systematic approach to evidence the way user views and needs influence service delivery.
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