Issue - meetings

The committee is requested to consider and note a) current progress against the 2016-17 Audit Plan, b) the two Audit Reports, c) the update on the Car Parking Audit recommendations and d) the 2017-18 Audit Plan.

The committee considered the report in the agenda (copy attached to the official minutes).

Mr James introduced the report giving a brief overview of the recommendations from the two audit reports and the review of Car Parks G4S Income audit recommendations. Mrs Dower, Mrs McKay and Mrs Murphy attended to answer members’ questions.

Community Infrastructure Levy Audit Report

·             Do we have problems with developers not paying CIL contributions? Mrs Dower advised that several developers had not paid by the due date but that CIL regulations gave us powerful and effective means to recover the fees. She had held a forum for developers in the district so that they were aware of their commitment.

·             Are gypsy and traveller sites subject to CIL? Mrs Dower advised that boats and caravans and non-permanent buildings were not subject to CIL, however if the site required a utility block then that was considered chargeable.

Estate Rent Arrears:

·             Mr Barrett was concerned at the age of some debts given that there is a general legal rule that the council had a six year time limit to recover old debts. Mrs McKay advised that the audit had drawn out some issues. New procedures were being circulated that would address these issues. Mrs Belenger was working on a new Write-Off  policy linked to the Council’s Corporate Debt Recovery Policy.. Mrs Belenger advised that the Constitution allowed Mr Ward, as Head of Finance & Governance Services, to write off debts and the policy needed to set out officers’ responsibilities. The Corporate Debt Policy would be refreshed at the same time.

·             Mr Hobbs wondered what checks had been carried out to ensure that the amount of staff time taken to recover the debts was proportional. Mrs McKay added that some debts were historically for small sums and incremental steps were required so that as the debts get larger there are checks and balances to make sure the debts are managed and the process is proportional. Car Parks had their own regulations and recovery procedures for debt.

Car Parks G4S Audit – review of recommendations:

A report to the committee in November had highlighted the recommendations and this review six months’ on was to check progress. Five recommendations had been completed and one was still ongoing. The internal audit team would revisit these areas to ensure progress was being maintained.

·             Mr Hobbs asked for information on the difference between on and off street Penalty Charge Notice payments and how they were differentiated in the accounting system.  Mrs Murphy advised that in 2010 the council was given powers by WSCC, via Sussex Police, to take on on-street enforcement. The new civil enforcement officers now cover both the on street enforcement and off street enforcement in the council’s 29 car parks. Each penalty charge notice (PCN) had its own code and that tied to an amount payable in the accounts. There was an arrangement with WSCC that income generated for on-street enforcement was passed back to WSCC and off-street enforcement was retained by the  ...  view the full minutes text for item 124