Issue - meetings

RESOLVED that: the Panel notes the Joint Independent Audit Committee Annual Report 2020/21.

The PFCC commented that the Joint Independent Audit Committee (JIAC) supported the effective operation of the OPFCC and the two services, whilst also assisting him to hold to account the Chief Constable and Chief Fire Officer. It was good practice to bring the JIAC’s Annual Report to the Panel. 

The Chair of the JIAC then presented the Annual Report and highlighted the following points:

·         The JIAC had reviewed its terms of reference in 2020/21. These followed national guidance and it was not proposed to make any changes to them at this point.

·         Poor performance by external audit was a key issue that had been highlighted by the JIAC’s work in the past year. Members of the public should expect to be able to see audited accounts by the appropriate time. The national approach to external audit meant that there was limited scope for local action to address current issues.

·         The JIAC had welcomed the decision that services delivered through the Multi-Force Shared Services (MFSS) partnership would be brought back
in-house and delivered jointly for the force and NFRS. The phased transition proposed represented a positive approach. The change would involve challenges and the JIAC would monitor the progress made.

·         The JIAC had been pleased with the way that the force and NFRS were beginning to work together. He had been involved in the development of the legislation supporting joint working and it was good to see Northamptonshire making use of the opportunities it provided.

·         He commended the officers who supported the JIAC’s work for their open and transparent approach. He also particularly commended the way in which the finance teams and statutory officers had dealt with challenges experienced during the year resulting from uncertainty about the timing of external audits.    

The Panel considered the Annual Report and members made the following points during the course of discussion:

·         The decision to bring shared services back in-house was welcomed.

·         The detailed oversight carried out by the JIAC gave the Panel confidence.

·         Delays in the completion of external audits were also causing significant issues for local authorities but there seemed to be no way to address this. It was questioned whether a more locally-led approach to external audit would provide more control.

·         The JIAC was a relatively small body and it was questioned whether all members made a full contribution to its work.

·         It was questioned whether members of the public could attend JIAC meetings.

·         It was questioned what action was being taken in response to concerns about the quality of some external audit work.

The Chair of the JIAC made the following additional points during the course of discussion:

·         The next national external audit tendering process was likely to involve some strong challenge about the respective benefits of a collective or local approach.

·         The JIAC was a manageable size and members worked both in- and outside its formal meetings. Before the COVID-19 pandemic the JIAC had met at force headquarters. It welcomed public attendance and had a process for members of the  ...  view the full minutes text for item 21