Agenda and minutes

Venue: Training and Conference Suite, First Floor, Number One Riverside, Smith Street, Rochdale, OL16 1XU

Contact: Caroline Denyer  4717

No. Item


Declarations of Interest pdf icon PDF 27 KB

Members must indicate at this stage any items on the agenda in which they must declare an interest.  Members must verbally give notice of their interest at the meeting and complete the form attached with this agenda. 


Members are also advised to take advice with regard to any matter where there is potential bias or predetermination in any business to be considered at the meeting and whether they should take part in decision making at the meeting.


Members are reminded that, in accordance with the Localism Act 2011 and the Council's adopted Code of Conduct, they must declare the nature of any discloseable pecuniary interest; personal interest and/or prejudicial interest required of them and, in the case of any discloseable pecuniary interest or prejudicial interest, withdraw from the meeting during consideration of the item, unless permitted otherwise within the Code of Conduct.

Additional documents:


There were no declarations of interest.


Minutes pdf icon PDF 69 KB

To consider the minutes of the meeting of the Audit and Governance Committee held on 27th June 2016.


DECIDED – That the minutes of the meeting of the Audit and Governance Committee held on 27th June 2016 be approved as a correct record.



Annual Governance Statement Year Ending 31 March 2016 pdf icon PDF 207 KB

Additional documents:


The Assistant Director (Legal, Governance & Workforce) reported that the Council was required under Regulation 4(3) of the Accounts and Audit Regulations 2011 to produce an Annual Governance Statement (AGS) to accompany the Annual Statement of Accounts which must be signed by the Leader of the Council, Chief Executive, Director of Resources (Section 151 Officer) and the Monitoring Officer. 


The purpose of the AGS process was to provide a continuous review of the effectiveness of the Council’s internal control and risk management systems so as to give assurance on their effectiveness and/or to produce a management action plan to address identified weaknesses in either process. 


The Annual Governance Statement for the year ended 31st March 2016 was submitted for approval, together with the annual audit opinion from the Chief Internal Auditor, the external review and inspection reports and an action plan to address issues raised and ensures that there is continuous improvement in the governance systems.


In their consideration of this item, Members of the Committee made reference to the implications for Rochdale Council of the Greater Manchester governance arrangements following the Greater Manchester Devolution Agreement and requested that a report be provided to a future meeting for their consideration.


DECIDED – That (1) the Annual Governance Statement Year Ended 31st March 2016 be approved; and

            (2) the Assistant Director (Legal, Governance & Workforce) be requested to provide a report on the interface between Rochdale Council’s strategic plans and those of the Greater Manchester Combined Authority to a future meeting of the Audit and Governance Committee.



Audit Findings Report pdf icon PDF 318 KB

The Council’s external auditors, Grant Thornton, are to report on this item.


The Committee considered a report of the external auditor, Grant Thornton UK LLP, hat highlighted the key matters arising from their audit of Rochdale Borough Council's financial statements for the year ended 31st March 2016 in accordance with the requirements of International Standard on Auditing (UK & Ireland) 260, and the Local Audit and Accountability Act 2014.


Under the Audit Commission's Code of Audit Practice Grant Thornton LLP were required to report whether, in their opinion, the Council's financial statements presented a true and fair view of the financial position and expenditure and income for the year and whether the statements have been prepared properly in accordance with the CIPFA Code of Practice on Local Authority Accounting.  The external auditors were also required to consider other information published together with the audited financial statements and whether it is consistent with the financial statements and in line with required guidance and whether the Council has made proper arrangements to secure economy, efficiency and effectiveness in its use of resources.


The Committee were advised that accounts and papers provided by the local authority had been of a high standard, and that the tight timeframe for work on the accounts could only have been achieved as a result of the quick responses from Council staff to any queries raised. This was a significant achievement by the Council and the Auditors wished to have placed on record their thanks to all officers involved in supporting the improvements in the efficiency of the accounts and audit process.


The key messages arising from the audit of the Council's financial statements were that the draft accounts had only required amendments to disclosure notes, the accounts working papers that had been provided were of a high quality and that finance staff had responded promptly to all audit queries in line with the agreed protocols


DECIDED – That the Audit Findings (ISA260) Report for Rochdale Borough Council, including the clean opinion in respect of the Value for Money conclusion, be noted.


Statement of Accounts 2015/16 pdf icon PDF 231 KB

Director of Resources to report on this item.

Additional documents:


The Committee considered a report of the Director of Resources that sought approval of the Council’s audited statement of accounts for 2015/16.  On approval, there was a statutory requirement for these to be published by 30th September 2016.


The unaudited statement of accounts for 2015/16 had been approved by the Director of Resources on 6th June 2016 and made available for public inspection up to 15th July 2016, during which time questions and objections could be received by the District Auditor.  As a consequence of the audit undertaken by the Council’s external auditors, Grant Thornton UK LLP, a small number of changes to the statement of accounts, detailed within the submitted report, had been made in agreement with the external auditors.


The Statement of Accounts 2015/16, together with the management representation letter to Grant Thornton UK LLP expressing the Council’s opinion that the financial statements gave a true and fair view, were contained within the submitted report. 


In consideration of this item reference was made to the support of Officers had provided to Members of the Committee in prior consideration of the statement of accounts.


DECIDED –That (1) the Rochdale Borough Council audited Statement of Accounts 2015/16 be approved;

(2) the Management Representation letter be approved.