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Agenda Item No. 2.5 (a)

Manchester Health and Care Commissioning Board Meeting

Agenda Item 2.5 (a) Date

28 October 2020

Report Title

Annual Report of the Audit Committee 2019/20

Report Author

Kaye Abbott, Head of Finance on behalf of the Committee

Summary This report summarises the work undertaken by the Audit Committee during 2019/20 and the focus by the Committee on areas of organisational risk.

Strategic Objectives

considered in this report

Ensure services are safe, equitable and of a high standard with less variation

Achieve a sustainable system

*

Risks considered in this report

756 Finance

Confirmation that equality analysis

has been fully considered in the preparation and

design of the reported policy, plan or strategy.

Not applicable.

Financial Implications

None.

Public Engagement Not applicable.

Recommendations The Board is recommended to:

1. Note the report

Annual Report of the Audit Committee 1. Introduction The purpose of this report is to inform the NHS Manchester Clinical Commissioning Group (CCG) Governing Body of the role and activities of the Audit Committee during the financial year 2019/20, including the approval of the statutory accounts and annual report submission in June 2020. 2. Role of the Audit Committee The Audit Committee has operated during the year in accordance with its agreed Terms of Reference. A summary of the Audit Committee’s responsibilities are set out below and the full Terms of Reference are included in Appendix A. 3. Summary of Audit Committee Responsibilities The roles and responsibilities of the Audit Committee include the review of the establishment and maintenance of effective integrated governance, risk management and internal control systems across the whole of the CCG’s activities, both clinical and non-clinical, supporting the achievement of the CCG’s objectives. The Audit Committee takes reliance from other Committees which oversee governance, quality and control e.g. Governance Committee, Clinical Committee etc. It includes the review and monitoring of internal and external audit functions, counter fraud and monitoring the integrity of the financial statements of the CCG. The Audit Committee ensures that there is effective review of the work of the Local Counter Fraud Officer as set out by NHS Counter Fraud Authority (NHS CFA). The Audit Committee undertakes an annual self-assessment checklist, which ensures that the Committee is covering all its responsibilities effectively. The key areas and risks reviewed by the Audit Committee include:

• Waivers and elements of the Standing Financial Instructions, such as levels of delegation;

• Debtors levels, in particular debtors over 90 days and scrutiny of any potential bad debt write offs;

• Any losses and compensations in the period;

• Specific Internal Audit areas, which have due to their nature, provided additional evidence to the Audit Committee e.g. contract management;

• Conflicts of Interest considerations; and

• Deep Dive reviews around key changes / risks i.e. North Manchester, Population growth and the impact of allocations and the MLCO.

The full roles and responsibilities of the Audit Committee are shown in the Terms of Reference at Appendix A. 4. Membership of the Audit Committee

Membership during the year has comprised:

Chris Jeffries (Chair) Lay Member – Finance

Dr Peter Williams Secondary Care Doctor

Grenville Page Lay Member Governance

Atiha Chaudry

Lay Member - Patient & Public Involvement

Christine Pearson Board Nurse (From January 2020)

Members training needs are reviewed on a regular basis. During 2019/20 this resulted in members undertaking the following training:-

• Finance

• Fraud

• Conflicts of Interest The members also attended a number of workshops hosted by Mersey Internal Audit Agency during 2019/20 including: -

• Mental Health: Everyone’s Business

• Annual health check – NHS and Social Care

• Building healthier communities (in partnership with ADASS)

• Audit Committee Network (in partnership with Ernst & Young)

The members also attended the following course during 2019/20: -

• Commissioning for Kindness - Ethics Conference

• NHS Confed Conference - roundtable event with Mike Farrar and session on PCNs

• Integrated Commissioning – PWC roundtable event

• Transforming Communities from Inside Out – One Manchester Housing Association

• Collaborative Communities - AQuA

• NHS Clinical Commissioners workshops

• Human Factors

• CCG Audit Chairs Network Invitations to attend Audit Committee meetings are normally provided to:

• CCG Chief Finance Officer;

• Internal Audit Representatives;

• Counter Fraud Representatives;

• External Audit Representatives In addition, other officers from within the organisation have been invited to attend Audit Committees, where it was felt that to do so, would assist the Audit Committee to effectively fulfil its responsibilities. The Audit Committee provides assurance to the Board on the effectiveness of the scrutiny undertaken within the Committee. It also highlights any emerging issues which the Board needs to be aware. Administrative support has been provided by the Executive Assistant to the Chief Finance Officer.

5. Meetings during the year 2019/20 During the year 5 meetings were held on the following dates:

23 July 2019 24 October 2019 23 January 2020 23 April 2020 18 June 2020

The agendas for each of the above meetings are shown within Appendix B and full minutes can be accessed on the website. https://www.mhcc.nhs.uk/ 6. Remuneration of the Audit Committee The fulfilment of the Audit Committee responsibilities by Lay Members is expected as part of each individual Lay Member’s contracts with the organisations. 7. Financial Statements On 23rd June 2020, the Audit Committee reviewed the 2019/20 draft Annual Accounts, Annual Report and the Annual Governance Statement. The final version of the Annual Accounts was reviewed on the 18th June 2020. This was a month later than a usual financial year to the extension of the year end processes due to the coronavirus response. The Audit Committee also reviewed the external audit report on the Annual Accounts and approved the content of the 2019/20 Management Representation Letter. 8. Internal Control and Risk Management Systems At each meeting the Audit Committee has considered various reports from its Internal and External Auditors and the CCG Chief Finance Officer. A full list of the reports received and other agenda items considered by the Audit Committee members is contained in Appendix B. Below is a summary of the internal audit reports within the 2019/20 work plan, relating to the work completed by Mersey Internal Audit Agency.

Review Assurance

Opinion

Recommendations Raised

Critical High Medium Low Total

1 Assurance Framework N/A N/A N/A N/A N/A N/A

2 Primary Care Standards: Incentive Schemes

High 1 1

3 Integrated Budget High 2 2

https://www.mhcc.nhs.uk/

Review Assurance

Opinion

Recommendations Raised

Critical High Medium Low Total

Management and

4 Continuing Healthcare Moderate 1 7 2 10

5 Commissioning for Quality

High 1 1

6 Procurement, Tenders and Waivers

Substantial 2 2 4

7 MHCC Risk Management Arrangements

Substantial 2 1 3

8 Data Protection Security Toolkit

Substantial N/A N/A N/A N/A N/A

9 Conflicts of Interest Compliant 2

10 Follow up of Internal Audit Recommendations

N/A N/A N/A N/A N/A N/A

TOTAL 1 12 8 23

9. External Audit Grant Thornton LLB are the CCGs appointed external auditor. The Audit Committee has reviewed the work and findings of External Audit by:

• Discussing and agreeing the nature and scope of the 2019/20 Annual Plan;

• Considering the extent of its co-ordination with, and reliance on the work of Internal Audit;

• Receiving and considering reports derived from the Annual Plan; and

• Receiving and considering the annual audit letter before its submission to the Governing body.

The Audit Committee has also met in private with External Audit, so as to allow discussion of matters without the presence of executive officers. An extract from the Audit Findings report covers the year end statutory audit process and what the external auditors are required to report, which is, whether, in their opinion:

• The CCGs financial statements give a true and fair view of the financial position of the CCG and its expenditure for the year.

• The CCG’s financial statements, including the audited parts of the Remuneration Report and the Staff Report have been properly prepared in accordance with International Financial Reporting Standards, the Department of Health & Social Care Group Accounting manual and the requirements of the Health and Social Care Act 2012.

The auditors are also required to report whether other information published together with the audited financial statements is materially inconsistent with the financial statements or the auditors knowledge obtained within the audit or otherwise appears to be materially misstated and whether the income and expenditure included within the financial statements has been applied for the purposes intended by Parliament (the regularity opinion).

• To report by exception if the CCG has not made proper arrangements to secure economy, efficiency and effectiveness in its use of resources (Value for Money conclusion).

• The Local Audit and Accountability Act 2014 also requires the auditors to report if they have applied any of the additional powers and duties described within the Act and to certify the closure of the audit

• As auditors, it is required that they should “obtain sufficient appropriate audit evidence about the appropriateness of the management’s use of the going concern assumption in the preparation and presentation of the financial statements and to conclude whether there is material uncertainty about the entity’s ability to continue as a going concern (ISA (UK) 570).

Summary Conclusions External Audit issued the following conclusions:

• An unqualified audit opinion was issued, concluding that: o Other information published within the financial statements, which

includes the Annual Report are consistent with their knowledge of the CCG and the financial statements audited;

o Income and expenditure within the financial statements had been applied for the purposes intended by Parliament;

• The risk based review of the CCG’s value for money arrangements, satisfied the auditors that the CCG had proper arrangements to secure economy, efficiency and effectiveness in its use of resources. There was nothing to report by exception;

• The auditors did not exercise any of their additional statutory powers or duties and certified the completion of the audit; and

• An unmodified audit opinion on going concern was issued

10. Internal Audit & Counter Fraud During 2019/210 Mersey Internal Audit Agency (MIAA) has provided both internal audit and counter fraud services. The Audit Committee has reviewed and considered the work and findings of Internal Audit and Counter Fraud by:

• Discussing and agreeing the nature and scope of the Annual Plan;

• Receiving and considering regular progress reports from the Chief Internal Auditor / Anti-Fraud Specialist at Audit Committee meetings;

• Receiving and considering reports derived from the Annual Plan;

• Receiving the 2019/20 Head of Internal Audit’s annual opinion on the systems of internal control;

• Receiving the 2019/20 Internal Audit Report; and

• Receiving the 2019/20 Counter Fraud Annual Report. The Audit Committee has also met in private with Internal Auditors so as to allow discussion of matters in the absence of executive officers. For both Internal and External Audit, the Audit Committee has ensured that management actions agreed in response to reported weaknesses, have either been implemented or that there has been adequate explanation for delays or non-implementation.

Head of Internal Audit Opinion (HOIA) 2019/20 The following information has been summarised from the Head of Internal Audit Opinion confirms the basis for the opinion as outlined of the following assessments:

• of the design and operation of the underpinning Assurance Framework and supporting processes

• of the range of individual assurances arising from the risk-based internal audit assignments that have been reported through the period. This assessment has taken account of the relative materiality of systems reviewed and the management’s progress in respect of addressing control weaknesses identified

• of the organisations response to Internal Audit Recommendations, and the extent to which they have been implemented

The overall opinion for 2019/20 was substantial assurance. The full HOIA opinion can be found within the Annual Report on the website https://www.mhcc.nhs.uk/. 11. Looking Ahead Internal and External Audit work plans have been agreed, and a proposed Audit

Committee work plan for 2020/21 is shown within Appendix C, which covers the main

areas of work to be undertaken.

https://www.mhcc.nhs.uk/

APPENDIX A Terms of Reference

Manchester Health and Care Commissioning

Audit Committee

1.0 Introduction

The Audit Committee forms a key element of the governance structure for NHS Manchester

CCG.

The Audit Committee is a committee of the MCCG Governing Body, both of which are

established by NHS Manchester CCG to oversee the effectiveness and efficiency of the

commissioning of all NHS services and functions in scope of MHCC.

2.0 Name

The Committee will be known as the Audit Committee.

3.0 Overview

Manchester CCG has agreed to establish an Audit Committee which will discharge

responsibilities in accordance with the CCG constitution.

These terms of reference set out the Committee’s membership, its role, responsibilities and

reporting arrangements and shall have effect as if incorporated into the Clinical Commissioning

Group’s constitution and standing orders. Any changes to these terms of reference must be

agreed with the Board and supported by the Board.

4.0 Purpose

The Audit Committee has been established to make decisions and/or make recommendations

to the Board on the areas that are defined as its responsibilities and within the delegation

allowed for the Committee in the CCG’s Scheme of Reservation and Delegation.

The Committee will establish such sub-groups as it deems necessary to support it to discharge

its functions. The Committee will inform the Board of the establishment of such sub-groups and

present to the Board the Terms of Reference of the sub-groups, ensuring compliance with the

Scheme of Delegation.

The duties of the Audit Committee can be categorised as follows: -

Governance, Risk Management and Internal Control

The Audit Committee shall review the establishment and maintenance of an effective system of integrated governance, risk management and internal control, across the whole of the organisation’s activities (both clinical and non-clinical), that supports the achievement of the organisation’s objectives.

In particular, the Audit Committee will review the adequacy of:

• All risk and control related disclosure statements including the Annual Governance Statement together with any accompanying Head of Internal Audit statement, external audit opinion or other appropriate independent assurances, prior to endorsement by the Governing Body.

• The underlying assurance processes that indicate the degree of the achievement of corporate objectives, the effectiveness of the management of principal risks and the appropriateness of the above disclosure statements.

• The policies for ensuring compliance with relevant regulatory, legal and code of conduct requirements.

• Review instances where the Group’s Standing Orders, Standing Financial Instructions and Scheme of Reservation and Delegation are waived and investigate those that present a risk to the Groups internal control functions.

• The policies and procedures for all work related to counter-fraud and corruption as set out in the Secretary of State Directions and as required by the Counter Fraud and Security Management Service.

In carrying out this work the Audit Committee will primarily utilise the work of Internal Audit, External Audit and other assurance functions, but will not be limited to these functions. It will also seek reports and assurances from elected members, managers and people working on behalf of the group as appropriate, concentrating on the over-arching systems of integrated governance, risk management and internal control, together with indicators of their effectiveness. This will be evidenced through the Audit Committee’s use of an effective Assurance Framework to guide its work and that of the audit and assurance functions that report to it.

Internal Audit

The Audit Committee shall ensure that there is an effective internal audit function appointed by management, which meets mandatory Public Sector Internal Audit Standards and provides appropriate independent assurance to the Audit Committee, Chief Operating Officer and the Governing Body. This will be achieved by:

• Consideration of the provision of the Internal Audit service, the cost of the audit and any questions of resignation and dismissal.

• Review and approval of the internal audit strategy, operational plan and more detailed programme of work, ensuring that this is consistent with the audit needs of the organisation as identified in the Assurance Framework.

• Consideration of the major findings of internal audit work, management’s response and progress in implementing agreed recommendations, and ensure co-ordination between the Internal and External Auditors to optimise audit resources.

• Ensuring that the Internal Audit function is adequately resourced and has appropriate standing within the organisation and undertake an annual review of the effectiveness of internal audit.

Counter Fraud The Audit Committee shall ensure that there is effective review of work of the Local Counter Fraud Specialist as set out by the NHS Standard Contract and in line with NHS Counter Fraud Authority published guidelines. This will be achieved by:

• Approving the appointment of the Local Counter Fraud Specialist, either directly or in combination with the appointment of the Internal Audit service.

• Review and approval of the Counter Fraud Policy, Operational Plan and detailed programme of work, ensuring this is considered against the needs of the organisation.

• Ensuring that there is adequate investment in the Counter Fraud function, so that it has appropriate standing within the organisation.

• Conducting an annual review of the effectiveness of Local Counter Fraud work.

Whistleblowing The Audit Committee shall review the adequacy and security of the organisation's arrangements for its employees and contractors to raise concerns, in confidence, about possible wrongdoing in financial reporting and other matters. The Audit Committee shall ensure such whistleblowing arrangements allow proportionate investigation of such matters and appropriate follow-up action in accordance with the Whistleblowing Policy.

External Audit

The Audit Committee shall ensure that there is an effective External Audit provider appointed by the CCG in line with the Local Audit Accountability Act The Audit Committee shall review the work and findings of the External Auditor and consider the implications and management’s responses to their work. This will be achieved by:

• Consideration of the appointment and performance of the External Auditor

• Discussion and agreement with the External Auditor, before the audit commences, of the nature and scope of the audit as set out in the Annual Plan, and ensure coordination, as appropriate, with other External Auditors in the local health economy.

• Discussion with the External Auditors of their local evaluation of audit risks and assessment of the CCG and associated impact on the audit fee.

• Review all External Audit reports, including agreement of the annual audit letter before submission to the Board and reports to those charged with governance, as well as any work carried outside the annual audit plan, and to consider the appropriateness of associated management responses.

Other Assurance Functions

The Audit Committee shall review the findings of other significant assurance functions, both internal and external to the organisation, and consider the implications to the governance of the organisation. These will include, but will not be limited to, any reviews by Department of Health or its agencies, regulatory or inspectorate organisations (e.g. the Care Quality Commission, NHS Resolution, etc.) and professional bodies with responsibility for the performance of staff or functions (e.g. Royal Colleges, accreditation bodies, etc.). In addition, the Audit Committee will consider the work of other Committees within the organisation(s), whose work can provide relevant assurance to the Audit Committee’s own scope of work. This will include groups or Committees that look at quality, governance and risks that are established within the organisation(s). In reviewing the work of any Clinical Governance Committee, and issues around clinical risk management, the Audit Committee will wish to satisfy themselves on the assurance that can be gained from the clinical audit function.

Management

The Audit Committee shall request and review reports and assurances from elected members, managers and people working on behalf of the group on the overall arrangements for governance, risk management and internal control.

They may also request specific reports from individual functions within the organisation(s) (e.g. clinical audit) as they may be appropriate to the overall arrangements.

Financial Reporting

The Audit Committee shall review the Annual Report and Financial Statements Focusing particularly on:

- The wording in the Annual Governance Statement and other disclosures relevant to the Terms of Reference of the Audit Committee.

- Changes in, and compliance with, accounting policies and practices.

- Unadjusted mis-statements in the financial statements.

- Major judgemental areas.

- Significant adjustments resulting from the audit. The Audit Committee should also ensure that the systems for financial reporting to the Board and Governing Body, including those of budgetary control, are subject to review as to completeness and accuracy of the information provided to the Board and Governing Body. Reporting Responsibilities a) The Committee will have the following reporting responsibilities:

i) To ensure that the minutes of its meetings are formally recorded and submitted to the Governing Body.

ii) To ensure that conflicts of interest are managed in accordance with the group’s policies and procedures.

iii) To bring to the attention of the Board in a separate report, any items of specific concern which require the Governing Body’s approval to act.

iv) To provide exception reports to the Governing Body, highlighting any key developments / achievements or potential risks / issues.

v) To present an annual work plan for the Committee and an annual report of progress against this to the Governing Body.

vi) The CFO will propose the SFI’s and these will be reviewed and approved by the Audit Committee.

Accountability

The Committee through the Lay member for Finance and Audit as a designated Chair is accountable to the Governing Body and any changes to these terms of reference must be approved by the Governing Body

Agenda Items The agenda shall be approved by the Chair of the Audit Committee and shall have standard items to be determined by the Audit Committee. Links with Other Groups and Committees The Audit Committee shall work closely with all integrated governance, clinical governance and risk management Committees that may be established.

Authority The Audit Committee is authorised by the CCG Governing Body to investigate any activity within its terms of reference and produce an annual work programme to discharge its responsibilities. It is authorised to seek any information it requires from any employee of the CCG and its member practices and all employees are directed to co-operate with any request made by the Audit Committee. The Audit Committee is authorised by CCG Governing Body to obtain external legal or other independent professional advice and to secure the attendance of external advisors with relevant experience and expertise if it considers this necessary. The Audit Committee will take responsibility for ensuring compliance with the principles of good governance and the Group’s constitution when undertaking its terms of reference. It may establish and approve the terms of reference of such sub-reporting groups, or task and finish groups as it believes are necessary to fulfil its terms of reference. Administrative Support The Audit Committee shall be supported administratively by the Personal Assistant to the Chief Finance Officer, whose duties in this respect will include:

- Agreement of agenda with the Audit Committee Chair and collation and timely circulation of papers.

- Taking the minutes.

- Keeping a record of matters arising and a log of actions and issues to be carried forward.

- Advising the Audit Committee on pertinent areas.

5.0 Responsibilities

The Committee will:

• Deliver any activity within its terms of reference and produce an annual work programme

to discharges its responsibilities;

•

6.0 Lead Officer

The Lay Member with responsibility for Finance and Audit will chair the Audit Committee.

7.0 Membership

The Committee will consist of the following voting members:

• Lay Member for Finance and Audit (Chair)

• Lay Member for Governance (Deputy Chair)

• Lay Member for Patient and Public Involvement

• Secondary Care Doctor

• Board Nurse

The following will be expected to attend as non-voting members:

• The Group’s Chief Finance Officer

• Head of Internal Audit

• The representative of the group’s external audit service

• The local counter fraud specialist

• The secretary to the Committee

The Committee may also extend invitations to other personnel with relevant skills, experience or expertise as necessary to enable it to deal with matters before the Committee. The Accountable

Officer would normally be invited to attend the Committee to discuss the process for assurance that supports the annual governance statement and to discuss the annual accounts. At least once a year, the Audit Committee should meet privately with the External and Internal Auditors. The Personal Assistant to the Chief Finance Officer, or whoever covers these duties, shall be Secretary to the Audit Committee and shall attend to take minutes of the meeting and provide appropriate support to the Chair and Committee members. 8.0 Quoracy

The quorum will be as follows:

Either the Lay Member for Finance and Audit or Lay Member for Governance, and 2 other members. 9.0 Voting

A decision will be carried by a simple majority of votes.

10.0 Frequency of Meetings

The Committee will meet a minimum of four times per year. The External Auditor or Head of

Internal Audit may request a meeting if they consider that one is necessary.

11.0 Attendance at Meetings

Members are expected to attend 100% of meetings or, if this is not achievable, provide their

apologies to the Chair in advance of the meeting.

Failure to attend for three consecutive meetings with or without providing an apology will lead to

a discussion between the Chair and the absent Member and actions agreed to improve

attendance or enroll a replacement.

Failure to attend two-thirds of meetings in a rolling year, with or without apologies, will lead to a

discussion between the Chair and the absent Member and actions agreed to improve

attendance or enroll a replacement.

12.0 Reporting

The Audit Committee’s minutes will be formally recorded and they, or a summary note of

business undertaken at the Committee, will be submitted to the MHCC Board or MCCG

Governing Body as appropriate.

Any sub-groups of the Audit Committee will report on its activities and decisions to its parent

Committee at the next parent Committee meeting.

13.0 Conflicts of Interest

Members are required to adhere to the Conflicts of Interest Policy. The Committee will ensure

that CCG and NHS England requirements and statutory guidance on management of conflicts

of interest is adhered to. In particular, the Committee will

• Maintain appropriate registers of interests and a register of decisions;

• Publish, or make arrangements for the public to access, those registers;

• Make arrangements requiring the prompt declaration of interests by the persons

specified (members and employees) and ensure that these interests are entered into the

relevant register;

• Make arrangements for managing conflicts and potential conflicts of interest (e.g.

developing appropriate policies and procedures); and

• Have regard to guidance published by NHS England in relation to conflicts of interest.

14.0 Code of Conduct

The Committee will conduct its business in accordance with the Code of Conduct and good

governance practice in the Constitution.

15.0 Risk Management

The Committee will adhere to the Risk Management Framework, review those risks on the risk

register which have been assigned to it and ensure that appropriate mitigating actions are in

place to manage risks. The Chair and Lead Officer are responsible for risk management on

behalf of the Committee.

The Committee is required to give assurance to the Board that robust governance and

management processes are in place to manage risk.

16.0 Recording of Meetings

MHCC and the CCG are committed to being open and transparent in the way they conduct

decision making. Recording of discussions is permitted and expected at many meetings, some

of which are either open to the public, or with members of the public.

Generally minutes of meetings are taken and then typed up for ratification as a ‘true and

accurate record’ of discussions. Where audio recordings are made, to aid the minutes or notes

of the meetings, then whether or not the typed up version is ‘word for word’, or a ‘précis’, will

depend on the audience and its agreed expectations.

For further details and examples of when exemptions may apply, refer to ‘Procedure for Audio

Recording Meetings’.

17.0 Amendments to the Terms of Reference

The Lead Officer will consult the Head of Corporate Governance on any proposals to amend

their ToR, to ensure compliance with the Scheme of Delegation and avoid duplication of

purpose, responsibility or accountability. Amendments to the ToR will be presented to the

Committee, considered and approved by the Committee.

The agreed amendments will then be reported to the Board and the ToR, as amended,

published appropriately.

18.0 Date of Review

The terms of reference of the Audit Committee shall be reviewed by the individual CCG Board’s

at least annually.

APPENDIX B

Manchester CCG Audit Committee

Thursday 25 July 2019 at 8.30 – 10.00 M2.1, Parkway 3, Parkway Business Centre

Lead

Agenda Item

1 Chair Apologies: N Gomm

2 Chair Declaration of Conflicts of Interest

3 K Proven L Latham

Key Risks 3.1 North Manchester Review (PAPER) 3.2 Population Growth (PAPER)

4 Chair 4.1 Minutes of the Last Meeting (PAPER) 4.2 Action Log (PAPER) 4.3 Matters Arising

5 P Sethi / M Heap

External Audit 5.1 External Audit - Annual Audit Letter 2018/19 (PAPER)

6 A Hashmi

Internal Audit 6.1 Internal Audit Progress Report (July 2019) (PAPER) 6.2 MIAA Insights – Audit Committee Update (PAPER)

7 L Doherty

Counter Fraud 7.1 MIAA Anti-Fraud Update (PAPER)

8 K Abbott Debtors 8.1 Debtor Update (PAPER) 8.2 Losses & Special Payments (PAPER)

9 K Abbott Tender Waivers (PAPER)

10 K Abbott Audit Committee Progress Report for MHCC Board (PAPER)

11 Chair Audit Committee Work Plan (to note) (PAPER)

12 Chair Any Other Business 12.1 Proposed Meeting Dates – 2020/21 (PAPER)

13 K Abbott Audit Committee Board Summary Report (VERBAL)

14 CLOSE Date of Next Meeting: Thursday 24 October 2019, 8.30 – 10.00, M2.1, Parkway 3

Manchester CCG Audit Committee Thursday 24 October 2019 at 8.30 – 10.00

M2.1, Parkway 3, Parkway Business Centre

Lead Agenda Item

1 Chair Apologies: P Sethi; L Doherty


3 K Proven P Ball

Key Risks 3.1 North Manchester General Hospital Update (PAPER) 3.2 MLCO Update (PAPER)

4 Chair 4.1 Minutes of the Last Meeting (PAPER) 4.2 Action Log (PAPER) 4.3 Matters Arising

5 M Heap K Abbott

External Audit 5.1 External Audit Progress Report and Sector Update (PAPER) 5.2 Mental Health Investment Standard (VERBAL)

6 D Davies

Internal Audit 6.1 Internal Audit Progress Report (PAPER) 6.2 Follow Up Report (PAPER) 6.3 MIAA Insight Paper (PAPER) 6.4 MHCC Audit Coordination and Planning (PAPER)

7 D Davies

Counter Fraud 7.1 MIAA Anti-Fraud Update (PAPER)

8 K Abbott Debtors 8.1 Debtor Update (PAPER) 8.2 Losses & Special Payments (PAPER)

9 K Abbott Tender Waivers 9.1 Waiver Summary July – October (PAPER) 9.2 Tender Waiver Form Process (VERBAL)

10 Chair Audit Committee Work Plan (to note) (PAPER)

11 Chair Any Other Business


13 CLOSE Date of Next Meeting: Thursday 23 January 2020, 8.30 – 10.00, M2.1, Parkway 3

NHS Manchester CCG Audit Committee Thursday 23 January 2020 8.30 – 10.00

M2.1, Parkway 3, Parkway Business Centre

Lead

Agenda Item

1 Chair Apologies: None received


3 Chair

3.1 Minutes of the Last Meeting (PAPER) 3.2 Action Log (PAPER) 3.3 Matters Arising 3.3.1 PAHT Sickness Absence (for information) (PAPER) 3.4 Attendance Log (for information only) (PAPER)

4 S Kar L Latham

Key Risks 4.1 Workforce in the Context of Phase 2 (PAPER) 4.2 Population Growth Update (PAPER)

5 K Abbott Draft Accounts Month 9 (PAPER)

6 P Sethi / M Heap

External Audit 6.1 External Audit Plan 2019/20 (PAPER)

7 D Davies

Internal Audit 7.1 Internal Audit Progress Report (January 2020) (PAPER) 7.2 Internal Audit Follow up Report (PAPER)

8 L Doherty

Counter Fraud (LCFS) 8.1 Anti-Fraud Progress Report (PAPER)

9 K Abbott Debtors 9.1 Debtor Update – Month 9 (PAPER) 9.2 Losses & Special Payments – no losses and special payments to report

10 K Abbott Greenbury Disclosure (PAPER)

11 K Abbott Tender and Quotation Waivers 11.1 Tender Waivers Update (PAPER) 11.2 Tender Waivers Summary (PAPER)

12 K Abbott NHS Manchester CCG Audit Committee Terms of Reference Review (PAPER)

13 Chair Audit Committee Work Plan (PAPER)



16 CLOSE Date of Next Meeting: Thursday 23 April 2020, 8.30 – 10.30 – M2.1, Parkway 3, Parkway Business Centre

NHS Manchester CCG Audit Committee Thursday 23 April 2020 at 8.30 – 9.30 Remote Conference Call via StarLeaf

Lead

Agenda Item

1 Chair Apologies: None Received


3 Chair

3.1 Minutes of the Last Meeting (PAPER) 3.2 Action Log (PAPER) 3.3 Matters Arising 3.4 Attendance Log (for information) (PAPER)

4 K Abbott / N Gomm K Abbott

Draft Annual Report / Final Accounts (PAPER) 4.1 Draft Annual Report / Final Accounts 4.2 Draft Accounts Submission Update (PAPER)

5 M Heap / P Sethi

External Audit 5.1 2019/20 Audit Progress Report and Sector Update (PAPER) 5.2 Chief Finance Officer and Chair External Audit Response Letters (PAPER)

2019/20 (to note) 5.3 Audit Plan Addendum – Covid-19 (PAPER) 5.4 External Audit Clinical Commissioning Key Issues Bulletin (PAPER)

6 D Davies Internal Audit 6.1 Internal Audit Progress Report (April 2020) (PAPER) 6.2 Head of Internal Audit Opinion and Annual Report 2019/20

(DRAFT FOR INFORMATION) (PAPER)

7 L Doherty Counter Fraud (AFS) 7.1 Anti-Fraud Service Annual Report (FINAL DRAFT) (PAPER) 7.2 Anti-Fraud Service 2020-2021 Plan (PAPER)

8 K Abbott Debtors 8.1 Debtor Update (PAPER) 8.2 Losses & Special Payments – no losses and special payments to report

9 K Abbott Tender and Quotation Waivers (PAPER)

10 Chair Audit Committee Work Plan (PAPER)

11 K Abbott Audit Committee Board Report Summary (VERBAL)


13 CLOSE Date of Next Meeting: Thursday 18 June 2020 8.30 – 10.00 – M2.1, Parkway 3, Parkway Business Centre

Manchester CCG Audit Committee Thursday 18 June 2020 at 8.30 – 9.30 Via Starleaf Video Conference Facility

Part I (PRIVATE) 8.15 – 8.30

External Audit , Internal Audit and Lay Members Only

Part II (NHS MANCHESTER CCG AUDIT COMMITTEE MEETING) 8.30 – 10.00

Lead

Agenda Item

1 Chair Apologies:


3 Chair 3.1 Minutes of the Last Meeting (PAPER) 3.2 Action Log (PAPER) 3.3 Matters Arising 3.4 Attendance Log (for information only) (PAPER)

4 K Abbott N Gomm

Draft Final Accounts / Annual Report 4.1 Final Accounts Summary Update Paper (PAPER) 4.2 NHS Manchester CCG Accounts / Annual Report (PAPER)

5 P Sethi / M Heap

External Audit 5.1 Audit Findings Report 2018/19 (PAPER) 5.2 Letter of Representation (for Chair & CFO Signature)

6 D Davies

Internal Audit 6.1 Internal Audit Plan 2020/21 (DRAFT) (PAPER)

7 Chair Audit Committee Work Plan (to note) 7.1 2019/20 Audit Committee Work Plan (PAPER)



10 CLOSE Date of Next Meeting: Thursday 23 July 2020, 8.30 – 10.00, via Starleaf Video Conference Facility

APPENDIX C: NHS Manchester CCG Audit Committee Work Plan 2020/21 June 2020 July 2020 October 2020 January 2021 April 2021 May 2021 July 2021

External Audit

• 2018/19 Audit Findings Report

• ISA260

• Update and Progress Report

• Annual Audit Letters

• Update • Update and Progress Report

• Agreement of Audit Plan


• 2018/19 Audit Findings Report

• ISA260


• Annual Audit Letters

Internal Audit

• Manchester CCG – Internal Audit Progress Report (May 2019);

• Manchester CCG – Internal Audit Charter 2019/20

• Progress Report

• Progress Report

• Progress Report

• Progress Report

• Agreement of Audit Plan

• HOIA Opinion

• Follow up Report

• Manchester CCG – Internal Audit Progress Report (May 2019);

• Manchester CCG – Internal Audit Charter 2019/20

• Progress Report

Counter Fraud

• Progress Update • Progress Update • Progress Update • Agreement of Counter Fraud Plan

• Progress Update

• Anti-Fraud, Bribery & Corruption Policy

• Progress Update

Other

• Final Accounts

• Annual Report

• Audit Committee Progress Report for MHCC Board

• Proposed Meeting Dates 2021/22

• Freedom to Speak up Policy Review (review date October 2021)

• Draft Accounts Mth 9

• Greenbury Disclosure

• Review ToR

• Draft Annual Report / Final Accounts

• Statement of Internal Control

• Final Accounts

• Annual Report

• Audit Committee Progress Report for MHCC Board

• Proposed Meeting Dates 2021/22

Key Risks

Timings to be agreed from July 2020 onwards

• Reflections on Primary Care Networks, development and governance (exact date tbc)

• Partnership Working

• Equity of Service Provision

• Estates and IT (deferred from Oct 19)

• MLCO Update(deferred from Jan 2020)

• Workforce in context of Phase 2

• Covid-19 Recovery

•

Standard Agenda Items

• Work Plan

• Board Summary Report (verbal)

• Debtors Update

• Losses and Special Payments

• Debtors Write-0ff

• Tender Waivers

• Work Plan


• Debtors Update



• Tender Waivers

• Work Plan


• Debtors Update



• Tender Waivers

• Work Plan


• Debtors Update


• Debtors Write-Off

• Tender Waivers

• Work Plan


• Work Plan


• Debtors Update



• Tender Waivers

• Work Plan


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