/CKWCB-12-172_Draft_Minutes_Clus

NHS CALDERDALE, KIRKLEES AND WAKEFIELD DISTRICT CLUSTER

Minutes of the Cluster Audit Committee meeting held on Wednesday 6 June 2012 at 9.30am in the Stewart Room, Broad Lea House, Huddersfield Present: Keith Wright Sandra Cheseldine Tony Gerrard

Chair Non Executive Director Non Executive Director

In attendance: Ian Currell Paul Lundy Richard Walker Michelle Marsden Alex Wilson Jason Lander Thilina De Zoysa Alison Fearnley

Executive Director of Finance District Auditor Audit Manager Internal Audit Manager Assistant Director of Finance Commissioning Financial Accountant Principal Auditor Corporate Governance Administrator

AC/12/43

Apologies for absence Apologies for absence were received from Julie Lawreniuk, Chief Finance Officer (Calderdale), Steve Brennan, Chief Finance Officer (Kirklees), John Prentice, Audit Manager, Janet Matthews, Audit Manager, Helen Jones, Internal Audit Manager, Nigel Bell, Head of Internal Audit and Vicky Pickles, Head of Governance (Calderdale).

AC/12/44

Welcome and Introductions Keith Wright welcomed all those in attendance.

AC/12/45

Declarations of Interest There were no declarations of interest.

AC/12/46

Minutes of the last meeting held on 1 May 2012 The minutes of the last Audit Committee meeting held on 1 May 2012 were AGREED as a true record once the following amendment was made: AC/12/34

Cluster Financial Update Report

The following words were added to the first sentence “lack of the�. The sentence now reads as follows:

Ian Currell presented the report and highlighted the current lack of a Chief Finance Officer in Wakefield Alliance.

AC/12/47

Matters arising from the minutes of the last meeting and review of action log sheet AC/12/31 Cluster Counter Fraud Progress Report and Plan Ian Currell confirmed that he had met with Julie Lawreniuk and Steve Brennan and both PCTs had agreed to bring their planned counter fraud days into line with Wakefield PCT at 70 days. Ian also confirmed that he had reviewed the SoS directions in relation to counter fraud and was happy that these new arrangements were still in line with those directions.

AC/12/36 Receipt of minutes and actions of the local Audit and Governance Groups – Minutes of the NHS Wakefield District Audit and Governance Group held 9 February 2012 Sandra Cheseldine confirmed that Linzi Kendall, Head of Equality and Diversity (Wakefield), would ensure best practice is shared across the Cluster.

AC/12/42 Any other business – external consultancy support to CSS Ian detailed the authorisation and procurement process that had been followed and confirmed that Standing Financial Instructions had been complied with regarding this issue.

AC/12/48

Presentation and Approval of the Annual Accounts and financial elements of the Annual Reports for each of the three PCTs The Audit Committee reviewed the following documents for each of the three PCTs: 2011/12 Annual Accounts Head of Internal Audit Opinion Annual Governance Statement Annual Governance Report including the opinions and the Letters of Representation 2011/12 Annual Reports It was noted that the Board had delegated authority to the Audit Committee for approving the 2011/12 Annual Reports and Accounts on 27 March 2012.

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Ian Currell presented a summary report to the Audit Committee and confirmed that the Annual Report and Accounts for each PCT had been considered in detail by each of the local Audit and Governance groups and reassured the Audit Committee a robust assurance process had undertaken throughout.

The Committee reviewed feedback from each local Audit Group which was attached at Appendix 1 of the report. The Auditors confirmed they were content with the process taken throughout.

Calderdale PCT The Audit Committee reviewed Calderdale’s Annual Report and highlighted some minor formatting and typographical errors.

Paul Lundy confirmed that no substantive changes should be made to the Annual Reports following submission to the auditors. Following discussion it was therefore RESOLVED that: No substantive changes would be made to the three Annual reports than already been given to the auditors.

It had been noted at the Local Audit Group that there were no material differences for Calderdale in the agreement of balances exercise. The Local Audit Group had raised a query regarding the reconciliation of prescribing between different elements of the annual accounts forms. The response from the Calderdale PCT finance department was read out. The Audit Committee noted that the auditors were content with the reconciliation of prescribing shown within the statements and were reassured in relation to the agreement of balances exercise.

It was noted that the Letters of Representation would be signed off following the meeting.

It was noted that there was nothing else significant to bring to the attention of the Audit Committee. The Audit Committee noted there had been no changes to the Annual Accounts since they had been submitted to the local Audit Group. The Audit Committee therefore APPROVED the Annual Accounts.

Kirklees PCT The Audit Committee noted there had been no changes to the Annual Accounts since they had been submitted to the Local Audit Group. The Audit Committee therefore APPROVED the Annual Accounts.

Wakefield District PCT The Audit Committee noted there had been no changes to the Annual Accounts since they had been submitted to the Local Audit Group. The Audit Committee therefore APPROVED the Annual Accounts Page 3 of 5

Head of Internal Audit Opinion The Audit Committee RECEIVED the Head of Internal Audit Opinion for each of the three PCTs which gave significant assurance.

Annual Governance Statements The Annual Governance Statements for each of the three PCTs were APPROVED for the Chief Executive to sign off.

External Audit - Annual Governance Reports Richard Walker provided a summary of the three Annual Governance Reports. It was noted that the auditors plan to issue an unqualified opinion on the financial statements.

Assurance was provided that there would be no repercussions from what is reported to the National Audit Office (NAO) regarding NHS agreements.

The Audit Committee RECEIVED and NOTED each of the Annual Governance Reports on behalf of the Cluster Board.

2011/12 Annual Reports The Audit Committee reviewed the main financial elements of the Annual Reports and Ian Currell summarised the changes.

Two minor changes were pointed out to the Remuneration report for Calderdale. The auditors confirmed that all figures in the Annual reports had been audited. A few minor formatting and typographical errors were noted. Ian agreed to undertake a final proof read of each report and email any non-substantive changes that have been corrected to External Audit before final sign off on Friday.

The Audit Committee APPROVED the three 2011/12 Annual Reports subject to: any minor formatting, presentational, typographical and non substantive changes being made.

Finally the Chair congratulated each of the local finance teams, on behalf of the Audit Committee, for all their hard work throughout the accounting process.

AC/12/49

Receipt of minutes and actions of the local Audit and Governance Groups The following minutes were RECEIVED and NOTED by the Audit Committee: Minutes of NHS Calderdale Audit and Governance Group held 29 March 2012 Minutes of NHS Kirklees Draft Audit and governance Group held 7 March 2012 Page 4 of 5

Minutes of NHS Wakefield District Audit and Governance Group held 12 April 2012 AC/12/50

Items for escalation to Board or other Committees 2011/12 Annual Accounts documents

AC/12/51

Items for Legacy document As above.

AC/12/52

Date and time of next meeting It was noted that the next meeting would take place on Tuesday 18 September 2012 at 9.30am in the Stewart Room at Broad Lea House, Huddersfield.

Apologies were received from Sandra Cheseldine.

AC/12/53

Any other business There were no items of any other urgent business.

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