Decision Maker: Audit Committee
Decision status: For Determination
Is Key decision?: No
Is subject to call in?: No
To show the results of the review of the
Council's Local Code of Governance and progress to date on the AGS
The review of the Local Code of Governance was presented by the Finance Lead Specialist (Section 151 Officer).
Under the Accounts and Audit Regulations 2015, the Council was required to review the effectiveness of the system of internal control annually and report this through an Annual Governance Statement. The Chartered Institute of Public Finance and Accountancy’s (CIPFA’s) governance framework for local authorities constituted proper practice and was to be applied for financial years from 1 April 2016 onwards.
The Local Code approved in December 2018 and Annual Governance Statement (AGS) had been prepared under the new framework and had included recommendations from the Council's Internal Auditors review of the Local Code in 2017/18. No substantive changes to the Local Code approved in December 2018 were proposed, other than formatting to remove the indicator where additional measures had been added in December 2018. The table showing the Internal Control Environment had been removed to a separate appendix to the report (Appendix 2), as this supported the Local Code rather than forming part of the Local Code. Appendix 3 to the report showed the CIPFA principles, sub-principles, example behaviours and actions that demonstrated good governance in practice and examples from the CIPFA guidance with the Local Code reference for each.
An action plan to address areas for improvement in the Council’s governance arrangements had been presented as part of the approved 2018/19 AGS. This had been presented to Audit Committee on 9 April 2019. Appendix 4 provided an update on progress against the various actions.
Gareth Kelly, External Audit, commended South Lakeland District Council’s very comprehensive set of governance arrangements.
RESOLVED – That the following be noted:-
(1) the review of the Local Code of Governance, as at Appendix 1 to the report; and
(2) progress in implementing the Annual Governance Statement Action Plan, as at Appendix 4 to the report.
Report author: Helen Smith
Publication date: 18/12/2019
Date of decision: 05/12/2019
Decided at meeting: 05/12/2019 - Audit Committee