Minutes of the Meeting of the Audit Committee ... - Trafford College

Minutes of the Audit Committee Meeting
held on Wednesday 28 April 2010
at 5.00 pm in the Boardroom
at the Altrincham Centre
Present
Jed Hassid (Chairperson)
Tabitha Gardner
Chris Humm
Muir Miller
In Attendance
Barry Watson, Clerk to the Corporation
Antoinette Lythgoe, Vice Principal Corporate Planning
Lisa Randall, RSM Tenon
Angela Brooks, Director of MIS
Gail Haworth, Director of HR
Prior to the commencement of the meeting the Chairperson welcomed Chris Humm to his first
Committee meeting.
Minute No.
AUDIT/01/10
Apologies for absence
The Clerk to the Corporation reported that apologies for absence had been
received from Marie Mohan.
AUDIT/02/10
Declarations of direct or indirect interest in any of the following items
There were no declarations of interest in any of the meetings business items.
AUDIT/03/10 Minutes of the Audit Committee Meeting held on 2 December 2009
The Minutes of the meeting were approved and accepted as a correct
account of the meeting’s proceedings.
AUDIT/04/10
Matters Arising from the Minutes
i) AUDIT/40/09 – Audit Committee Self Assessment
The Clerk to the Corporation presented a report which made proposals for a
revised process of Committee Self Assessment.
The Committee considered the proposals in detail and after discussion it was
agreed that the proposals as detailed in the Clerk to the Corporation’s report
be accepted and implemented for the year 2009/2010.
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It was also agreed that the Vice Principal Corporate Planning and the College
Auditors should take part in the Assessment process.
AUDIT/05/10 Internal Audit Reports Visit 1 2009/2010
Action: Clerk to the Corporation
The internal auditors presented their internal audit reports as detailed below:
• Human Resources
The Committee considered the internal auditors’ advisory report and noted
that 7 recommendations for improvement had been made which had all been
agreed with College management. It was noted that as the report was
advisory the auditors had not provided an overall opinion. However, the
Committee did note that the auditors noted that the College did have policies
and procedures in place for dealing with key aspects of personnel
management.
The Committee discussed with the internal auditors the College’s approach to
Human Resource Strategy and noted that a Strategy would be produced by
August 2010 and would be taken to the Resources Committee.
Action: Vice Principal Resources
It was resolved that the report be recommended to the Board of the
Corporation for approval.
• Learner Number Systems and Funding Claims
Action: Board of the Corporation
The Committee considered the internal auditors’ report into Learner Number
Systems and Funding Claims and were pleased to note that it was the
auditors’ opinion that the Corporation can take substantial assurance that
the controls upon which the organisation relies on to manage this area , as
currently laid down and operated, are effective.
It was noted that there was 1 recommendation that merited attention.
After due consideration and discussion it was resolved that the report be
recommended to the Board of the Corporation for approval.
• Payroll
Action: Board of the Corporation
The Committee considered the internal auditors’ report into the College’s
Payroll – Key Controls and were pleased to note that it was the auditor’s
opinion that the Corporation can take substantial assurance that the controls
upon which the organisation relies to manage this area, as currently laid
down and operated, are effective.
It was noted that there were no recommendations were made in the report.
It was resolved that the report be recommended to the Board of the
Corporation for approval.
Action: Board of the Corporation
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• Cash Controls and Collection
The Committee considered the internal auditors’ report into Cash Controls
and Collection and were pleased to note that it was the auditors’ opinion that
the Corporation can take substantial assurance that the controls upon which
the organisation relies to manage this area, as currently laid down and
operated, are effective.
It was noted that there was 1 recommendation that merited attention.
After discussion it was resolved that the report be recommended to the Board
of the Corporation for approval.
• Corporate Planning Framework
Action: Board of the Corporation
The Committee considered the internal auditors’ report into the College’s
Corporate planning Framework and were pleased to note that it was the
auditors’ opinion that the Corporation can take substantial assurance that
the controls on which the organisation relies to manage this area, as currently
laid down and operated, are effective.
It was noted that there were no recommendations made in the report.
After discussion it was resolved that the report be recommended to the Board
of the Corporation for approval.
Action: Board of the Corporation
AUDIT/06/10
Internal Audit Progress Report
The internal auditors presented their progress report which summarised the
outcome of the work completed to date against the annual internal audit plan
for 2008/2009 together with data in support of internal audit performance.
The report covered the following aspects of the auditors’ work:
• Final reports issued
• Key findings from internal audit work
• Work in progress or planned
• Liaison with management and external audit
• Changes to the Plan.
• Sector guidance
• 2009/2010 audit planning
After due consideration of the report it was resolved that it be received and
noted.
AUDIT/07/10
Joint Audit Code of Practice
The Vice Principal Corporate Planning presented a report which advised the
Committee of the consultation document relating to Part 1 of the Joint Audit
Code of Practice.
After due consideration of the report it was resolved that it be noted.
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Minute No.
AUDIT/08/10
Fraud Response Procedure
The Vice Principal Corporate Planning presented a report which enabled the
Committee to review the College’s Fraud Response Procedure.
The Committee noted that there were no proposed changes to the procedure
and that it had not been required to use the procedure in the last eighteen
months.
After due consideration it was unanimously resolved that the procedure,
subject to a number of minor textual changes, be recommended to the Board
of the Corporation for approval.
Action: Vice Principal/Board of the Corporation
AUDIT/09/10 Review of Policy for Additional Work Undertaken by College Auditors –
April 2010
The Vice Principal Corporate Planning presented a report which enabled the
Committee to review the College’s Policy for Additional Work Undertaken by
College Auditors.
The Committee noted that there were no proposed changes to the Policy and
after due consideration it was unanimously resolved that the Policy be
recommended to the Board of the Corporation for approval.
Action: Board of the Corporation
AUDIT/10/10
Value for Money Strategy Review
The Vice Principal Corporate Planning presented a report which enabled the
Committee to review the College’s Value for Money Strategy.
The Committee noted that, other than a number of minor amendments, there
were no proposed changes to the Strategy and after due consideration the
Committee resolved that the Strategy as detailed in the Vice Principal’s report
be recommended to the Board of the Corporation for approval.
Action: Board of the Corporation
AUDIT/11/10
Procurement Strategy
The Vice Principal Corporate Planning presented a report which made
proposals for a Procurement Strategy.
The Committee discussed the proposals in detail and after due consideration
the Vice Principal agreed to review the Welsh Procurement Initiative which
was presented as a possible source of good practice. The strategy will be
updated and reported back to the Committee at its next meeting if there are
any relevant, beneficial changes to be made.
AUDIT/12/10 Risk Management Update – April 2010
Action: Vice Principal
The Vice Principal Corporate Planning presented a report which provided the
Committee with a brief overview of risk management across the College.
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The Committee discussed in detail how risk management is embedded and
practically implemented at all levels across the College. The Committee also
thanked Chris Humm for his offer to meet with the Vice Principal prior to the
next Committee meeting in order to discuss the College’s approach to and
implementation of risk management.
After due discussion it was resolved that the report be noted.
AUDIT/13/10 Extension to Contracts for Cleaning and Security - April 2010
Action: Chris Humm
The Vice Principal presented a report which made proposals for the
extension of the College’s Cleaning and Security Contracts for a maximum
period of six months, ending July 2010.
The Committee considered in detail the reasons for the extension and after
due discussion it was unanimously approved that both services be extended
for a maximum period of six months.
AUDIT/14/10 Safeguarding Children and Young people – April 2010
Action: Vice Principal
The Vice Principal Corporate Planning presented a report that informed the
Committee of the College’s auditors’ response to the DCSF guidance in
respect of Safeguarding Children and Young People.
The Committee considered and discussed the matter in detail and after due
consideration resolved that they agreed with the Executive Leadership
Team’s management conclusions concerning the matter, namely that there
should be no requirement for auditors to be CRB checked whilst undertaking
normal audit activities. However a risk assessment for visitors to the College
should be undertaken. This will be co-ordinated by the HR team.
It was agreed that the Vice Principal Corporate Planning would formally write
to the auditors (both internal and external) to advise them of ELT’s
conclusions.
After due discussion it was resolved that the report be noted.
Action: Vice Principal
AUDIT/15/10
FMCE Submissions to the LSC
The Committee noted that the LSC had recently written to the Principal
concurring with the College’s self assessment of the financial and
management controls as “Good”.
The Vice Principal reminded the Committee of the background and history
relating to the assessment and the three year financial forecast. After due
consideration it was resolved that the LSC’s communication be noted.
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Minute No.
AUDIT/16/10
Monitoring the Implementation of Audit Recommendations by College
Management 2008-2009
The Clerk to the Corporation presented a report which detailed the
management actions that had been taken arising from internal audit reports
in 2008-2009.
It was noted that all the outstanding management actions for 2008/2009 had
now been completed.
AUDIT/17/10
Any Other Business
There were no matters raised under any other business.
AUDIT/18/10
Date of Next Meeting
It was agreed that the next meeting would be held at 5.00 pm on Wednesday
30 June at the Altrincham Centre.
The meeting closed at 6.37 pm.
[Muir Miller left the meeting at 6.15 pm after the consideration of agenda item
12.]
[Gail Haworth left the meeting at 5.23 pm during the consideration of agenda
item 5.]
[Angela Brooks left the meeting at 5.30 pm during the consideration of
agenda item 5.]
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