The Head of the Regional Internal Audit Service presented a report, in order to update members of the Committee, following feedback, on the findings of the Self-Assessment of Good Practice from the Chartered Institute of Public Finance & Accountancy (CIPFA) Audit Committees Practical Guidance 2018, (originally reported on 28th January 2021). As well as to summarise the members’ responses to a skills questionnaire issued to gauge their level of knowledge and experience of key areas.

He advised that the effectiveness of this Governance and Audit Committee should be evaluated in line with the Self-Assessment of Good Practice included in CIPFA guidance. This provides a high-level review that incorporates the key principles set out in CIPFA’s Position Statement.

The checklist was presented to Committee on 28th January 2021. During the meeting it was agreed that members of the committee would be given the opportunity to provide their own feedback. In addition the Chairperson arranged some sessions which members were invited to join if they preferred.

The Head of the Regional Internal Audit Service, added that a draft audit report was attached at Appendix A to the report, which provided a summary of the findings and the feedback received from members of the Committee, whilst Appendix B included the updated checklist. The draft audit report includes a management implementation plan which lists the recommendations being made as a result of this work.

A skills and knowledge questionnaire was also presented to Committee on 28th January 2021. It was agreed that this would be circulated for completion by all members. The results are also provided in the attached draft audit report at Appendix A, whilst the questionnaire is attached at Appendix C for reference.

The Head of the Regional Internal Audit Service, then referred Members to the Action Plan attached to the report, where there were bullet points for members to consider, going forward.

The Chairperson advised that these were shown at page 133 of the report (6.1.2) and she would take members through these individually, in order to see the consensus of opinion of which of these recommendations, should be taken forward.

• The Ethical Framework for BCBC needs to be

enhanced and better articulated so the Committee is

able meet this responsibility. - Agreed – Chairperson to discuss further with the Head of the Regional Internal Audit Service.

• Additional meetings should be considered to avoid excessively voluminous papers that can be difficult to absorb prior to meetings. – Agreed.
• A 30 minute pre-meeting for members only (to reflect approach in Scrutiny Committees) to discuss issues and agree questions. This would not stop other questions being raised during the meeting but may assist in streamlining the questions and processes. – Disagreed.
• New members who join the Audit Committee after the first year do not receive specific audit committee training. – Agreed. i.e .Members felt that such new Members should receive training.
• Only partly instead of fully agreeing that there is an appropriate mix of knowledge and skills among the membership. – Members agreed that there was an appropriate mix of knowledge and skills from different work backgrounds on the Committee.
• There is inadequate knowledge of what the Governance & Audit Committee does by other members of the Council (not on this Committee) – Disagreed, therefore don’t consider this point further.
• Some members do not have the knowledge to perform their function effectively – It was agreed that that training for members on this Committee should be mandatory with additional training being arranged specifically on the Local Government (Wales) Elections Act 2021, Fraud and Complaints.
• As this committee in comparison to other overview and scrutiny committees of the Council requires a very specific skill set, it is suggested that all Group Leaders and non-aligned Independent Members undertake a skills audit to identify those in their political groups who are best placed to sit on this committee. This will ensure that the committee is comprised of those members with the most appropriate professional background and knowledge. – Discounted, as this has been answered in a previous bullet point above.
• Slightly disagree that the arrangements to hold the committee to account for its performance are operating satisfactorily. It was agreed to discount this point.
• There is not always a good level of discussion and engagement from all members in meetings. – Disagreed
• Response to Does the audit committee report directly to full council? Should be no and not partly met. – Take away and discuss with the Council’s Monitoring Officer, if the Governance and Audit Committee Annual report should be presented to Council, as this was not a requirement but something that could be deemed as good practise.

RESOLVED:                               That members of the Committee considered and responded to the recommendations in the draft audit report at Appendix A, as detailed above.