Issue - meetings

Annual Audit Letter (to follow)

Meeting: 14/12/2009 - Audit Board (this committee has been combined with the Audit, Standards & Governance Committee and no longer meets) (Item 29)

29 Use of Resources Judgement 2008-2009 PDF 67 KB

Additional documents:

Minutes:

(The Chairman agreed to the consideration of this item as a matter of urgency, due to the requirement to await the embargo on the Use of Resources Judgement 2008-2009 and to ensure that the Audit Board was aware of the issues raised by the Audit Commission)

The Chairman welcomed Ms. J. Hill and Ms. J. Matheson, Audit Commission to the meeting. Ms. J. Hill presented the report and thanked Members for their co-operation.

Ms. Hill explained that this was the first year of the new Use of Resources Key Lines of Enquiry (KLOE) and that these KLOE’s were more broadly based than previously and embraced wider resources issues such as people and workforce planning and the use of natural resources, focussing on value for money achievements, outputs and outcomes rather than on processes and were therefore more strategic and less criteria driven.

Ms. Hill informed Members that overall for 2008/2009 the Council had been assessed as Level 2 (out of 4) in its arrangements for Managing Finance, Governing the Business and Managing Resources. The assessment had found examples of working at Level 3 on several focus points, however, these were not across a KLOE. Members were requested to note that the overall score of 2 was the same as the previous year. However, this was a good achievement as it was against a harder assessment and was therefore considered to be an improvement on previous assessments and demonstrated that the Council was becoming more focused on delivery of outcomes rather than processes.

The Head of Financial Services informed Members that the Audit Commission, Annual Audit Letter would be presented to the Audit Board meeting in March 2010.

RESOLVED that the draft Use of Resources 2008/09 report and the officer responses in relation to the Audit Commission recommendations be noted.