Agenda and minutes

Members of the committee should declare any interests which fall under the following categories:

a)    disclosable pecuniary interests (DPI);

b)    other significant interests (OSI);

c)    voluntary announcements of other interests.

Councillor Mrs Ann Berry informed that she is now a Director of Oportunitas and elected Member of the main shareholder.

Grant Thornton are seeking confirmation from the Committee about how it gains assurance from management and from the S151 Officer on the management processes in place. Their request includes a series of questions on fraud, laws and regulations.

Members were provided with amended appendices 1 and 3 of the report and these can now be found on the council’s website. It was noted that investigations have now been commissioned relating to the Housing and Operations departments.

The works commissioned are unlikely to conclude at the same time but it is hoped that members will have some findings come forward to the next meeting.

Proposed by Councillor Mrs Ann Berry

Seconded by Councillor Rebecca Shoob and

Resolved:

1.         To receive and note Report AuG/22/01.

2.         To note the proposed response from management to Grant Thornton’s requests (Appendix 1 updated).

3.         To note the proposed response from management to Grant Thornton’s requests on key areas of accounting estimates questions (Appendix 2).

4.         To approve the proposed response from the Chairman to Grant Thornton’s requests (Appendix 3 updated).

(Voting: For 4; Against 0; Abstentions 0)

Accounting Policies are the specific principles, bases, conventions, rules and practices applied by an authority in preparing and presenting financial statements. This report presents the Accounting Policies proposed to be adopted for the 2021/22 financial statements.

Accounting Policies are the specific principles, bases, conventions, rules and practices applied by an authority in preparing and presenting financial statements. This report presents the Accounting Policies proposed to be adopted for the 2021/22 financial statements.

Proposed by Councillor Rebecca Shoob

Seconded by Councillor Terence Mullard and

Resolved:

1.         To receive and note Report AuG/22/02.

2.         To approve the Accounting Policies 2021/22.

(Voting: For 4; Against 0; Abstentions 0)

The report presents the Grant Thornton Audit Plan, which focuses on their proposed work on auditing the statement of accounts for 2021/22 and an update on the audit fees. 

The report presented the Grant Thornton Audit Plan, which focuses on their proposed work on auditing the statement of accounts for 2021/22 and an update on the audit fees.

Paul Dossett, Grant Thornton presented the report informing that it was similar in content to previous years. He paid particular attention to the changes made by CIPFA, significant risk areas, materiality and value for money (VFM) arrangements.

Members noted the following:

·         Change in fees are due to infrastructure asset work.

·         EK Audit Partnership are employees of Dover District Council but are part of a shared partnership of 4 councils.

·         Procurement and governance issues may need to change if a weakness is identified following the investigations referred to in the first report presented.

Proposed by Councillor Laura Davison

Seconded by Councillor Rebecca Shoob and

Resolved:

1.         To receive and note Report AuG/22/03.

2.         To consider Grant Thornton’s Audit Plan for the year ended 31 March 2022 and audit fees as outlined within the Appendix to this report.

(Voting: For 4; Against 0; Abstentions 0)