Members Code of Conduct – Part 4A of the Constitution)

To receive disclosures of interests from members and co-opted members on matters to be considered at the meeting. The disclosure must include the nature of the interest.

An interest must also be disclosed in the meeting when it becomes apparent to the member during the meeting.

Notes:

(1)       Members must consider their interests, and act according to the following:

(2)       Disclosable pecuniary interests relate to the Member concerned or their spouse/partner.

(3)       Members in arrears of Council Tax by more than two months must not vote in decisions on, or which might affect, budget calculations, and must disclose at the meeting that this restriction applies to them.  A failure to comply with these requirements is a criminal offence under section 106 of the Local Government Finance Act 1992. 

(4)       Officers must disclose interests in accordance with Council Standing Order 44.

No disclosures of interest in matters under consideration were received.

(Access to Information Procedure Rules – Part 3B of the Constitution)

Reports and background papers for agenda items may be inspected by contacting the person shown after each agenda item.  Certain reports and background papers may be restricted. 

Any request to remove the restriction on a report or background paper should be made to the relevant Strategic Director or Assistant Director whose name is shown on the front page of the report. 

If that request is refused, there is a right of appeal to this meeting. 

Please contact the officer shown below in advance of the meeting if you wish to appeal. 

(Kav Amrez – 07929 070288)

There were no appeals submitted by the public to review decisions to restrict documents.

Recommended –

That the minutes of the meeting held on 15 June 2023 be signed as a correct record.

The minutes of the meeting held on 15 June 2023 were approved subject to the amendments made to the resolution in item 70 Statement of Accounts.

Resolved –

That the resolution relating to item 70 Statement of Accounts be rescinded and amended to:

·       That the 2021-22 Statement of Accounts be approved, and the Committee gives delegated authority for subsequent signing off the accounts to the Chair of the Committee and the Section 151 officer, accompanied with a follow up audit letter with remaining matters;

·       That the adoption of Capital Receipts of £3m benefit to the reserves which was agreed by Department for Levelling up, Housing and Communities (DHLUC) be noted and that this adjustment to the accounts be approved;

·       That the application of the amended MRP policy adopted by the Full Council in February 2023 be applied to the 2021-22 accounts and prior years which would benefit reserve levels and that this adjustment be approved and audited.

ACTION: Director of Finance and IT

The Director of Finance and IT will submit a report “Document H” which will present the Council’s Corporate Investigation Unit (CIU) latest performance information to provide assurance that the Council’s counter fraud arrangements are affective.

Recommended –

That the Committee notes the activity and performance carried out by CIU as detailed in report Document “H”. 

                     (Harry Singh/Tracey Banfield - 07582 101209 / 07582 102740)

The Director of Finance and IT submitted a report “Document H” which presented the Council’s Corporate Investigation Unit (CIU) latest performance information to provide assurance that the Council’s counter fraud arrangements were affective.

The Council has a duty to protect the public purse and is committed to a zero-tolerance approach to fraud, theft, corruption (including bribery), or any other financial irregularity committed against the organisation. A Cabinet Office report released in January 2023 confirmed that Fraud is estimated to account for 40% of all crime committed across the UK and is a long-standing threat to public services. The Council recognises that each pound lost to fraud represents a loss to the public purse and reduced the Council’s ability to provide services to people who need them.

According to the recent Government Report, released in May 2023, titled ‘Fraud Strategy – Stopping Scams and Protecting the Public’, Fraud was by far the most common crime and additionally, as it was known to be funding other serious crimes, it posed a significant threat to people, prosperity, and the security of the UK.

Members sought further clarification on the contents of the report which included the time taken to recover financial losses.

In response to a members question it was reported that the majority of increase in prosecution was related to the misuse blue badge scheme.

Members were keen to understand the referrals that led to investigations. In response, the officer referred to the charts on page 12/13 of the report which provided details of referrals received in the past 4 years, referral source and allegation type. Further details were provided around investigations on page 14/15 of the report where charts gave details on the number of investigations carried out by CIU in the past 4 years.

Members sought further clarification on the process of prosecution. In response to this, the officer reported that the Council would normally only consider instituting criminal proceedings when the loss or potential loss to the Council exceeded £5000 and both the Evidential Test and Public Interest tests were satisfied. The Council would only institute criminal proceedings for the offence of wrongful use of a Disabled Persons Badge where the offence had not been admitted at an interview under caution or the mitigation offered had not been accepted by the Council.

Resolved –

That the activity and performance carried out by the Corporate Investigations Unit as detailed in report Document “H” be noted. 

ACTION: Director of Finance and IT

                     (Harry Singh/Tracey Banfield - 07582 101209 / 07582 102740)

The Director of Finance and IT will submit a report “Document I” which reviews the service Internal Audit has provided to the Council during the financial year 2022/23.

Recommended –

That the Committee recognises and supports the work carried out by Internal Audit during 2022/23 as detailed in Document “I”.

                                                              (Mark St Romaine – 01274 432888)

The Director of Finance and IT submitted a report Document “I” which reviewed the service Internal Audit had provided to the Council during the financial year 2022/23.

In particular Members are advised of the following: -

·       Internal Audit completed 69% of the 2022/23 audit plan which was below the target of 90%. This was due to Internal Audit capacity being less than planned due to delayed recruitment and staff sickness, changes in service management and services prioritising support to be given to Bradford Children and Families Trust

·       Internal Audit’s Client satisfaction identified that 100% of the respondents said that the “recommendations were useful and realistic” and believed that the audit was “of benefit to management.”

·       100% of all high priority recommendations made from the work undertaken were accepted by management.  

Members sought further clarification in relation to Fundamental Systems at paragraph 2.3 of the report.

In response to the above the Head of internal Audit reported Fundamental financial systems are those that are material to the Council and have a significant impact on the Council’s internal control systems and the Council’s accounts. The officer added that the review of these systems provided assurance relating to the main systems operating within the Council and remained a significant part of the audit plan. It was important that agreed Audit Recommendations were implemented to ensure the control environment of the Council was resilient. Internal Audit would undertake an exercise in the summer of 2023 to assess the level of implementation across the Council and report back to the Governance and Audit Committee in the half year monitoring report in November.

A member of the committee was keen to understand if the Governance and Audit Committee would receive any reports from the Children’s Trust and if it would have the correct governance and audit procedures. The member of the committee also suggested inviting the Trust to the committee to provide updates.

In response to this, the officer reported that the Children's Trust would have its own audit committee.

Resolved –

That the work carried out by Internal Audit during 2022/23 as detailed in “Document “I” be recognised and supported.

                                                       (Mark St Romaine – 01274 432888)

The Director of Finance and IT will submit a report “Document J” which will provide an update on the Internal Audit Charter for approval by the Governance and Audit Committee.

Recommended –

That the Governance and Audit Committee approves the revised Internal Audit Charter as detailed in Document “J”.

                                                              (Mark St Romaine – 01274 432888)

The Director of Finance and IT submitted a report Document “J” which provided an update on the Internal Audit Charter for approval by the Governance and Audit Committee.

In June 2023 the Internal Audit Service underwent an external assessment by CIPFA to test its compliance with the Public Sector Internal Audit Standards. A number of recommendations were made that related to the Internal Audit Charter which was last updated in January 2019. This report updated the Internal Audit Charter with these recommendations for approval by the Governance and Audit Committee.

The External assessment recommended the following: -

·       It was good practice to present the full charter to the Governance and Audit Committee on an annual basis.

·       The Internal Audit Charter does not define the term Senior Management.

·       The Internal Audit Charter should outline the differences between assurance and consultancy services.

These changes had been incorporated into an amended Internal Audit Charter Appendix 1, specifically paragraphs (1.6.2, 5.2.1 and 10.1.1) of the report.

Members of the Committee commended the extensive report which provided a useful overview of the of the Internal Audit Charter.

Resolved –

That the revised Internal Audit Charter as detailed in “Document “J” be approved.

                                                              (Mark St Romaine – 01274 432888)

Recommended –

That the public be excluded from the meeting during the

consideration of the items relating to minutes of the West

Yorkshire Pension Fund Investment Advisory Panel meeting

held on 27 April 2023 because the information to be considered is exempt information within paragraph 3 (Financial or Business Affairs) of Schedule 12A of the Local Government Act 1972.  It is also considered that it is in the public interest to exclude public access to this item.

The Council’s Financial Regulations requires the minutes of meetings of the WYPF be submitted to this Committee.

In accordance with this requirement, the Director of West Yorkshire Pension Fund will submit Not for Publication Document “K” which reports on the minutes of the meeting of the WYPF Investment Advisory Panel held on 27 April 2023.

Recommended –

That the minutes of the West Yorkshire Pension Fund Investment Advisory Panel held on 27 April 2023 be considered and noted.

The Council’s Financial Regulations requires the minutes of meetings of the WYPF be submitted to this Committee.

In accordance with this requirement, the Director of West Yorkshire Pension Fund submitted Not for Publication Document “K” which reported on the minutes of the meeting of the WYPF Investment Advisory Panel held on 27 April 2023.

Resolved -

That the minutes of the West Yorkshire Pension Fund Investment Advisory Panel held on 27 April 2023 were considered and noted.

                                                              (Euan Miller  - 01274 434517)