Agenda item

The Audit Manager presented the report which provided Members with an update on progress against the Internal Audit Strategic Plan 2019/2020 that was endorsed by the Audit Committee at the meeting on 11 March 2019.  The report also provided an update on the fraud work for the first half of the year.

The Committee was informed that the work of the Internal Audit team throughout the year was directed towards compliance with this requirement as well as aiming to add value to the Council’s services by identifying opportunities to improve efficiency and effectiveness.

Members were reminded that the Audit Committee Terms of Reference required it to monitor the delivery of the internal audit activity.

The Committee’s attention was drawn to the following sections of the report:

·        Monitoring Report.

·        Audits which had been completed during the first half of 2019/2020.

·        Audit which were currently ongoing and will be reported to the Committee in the next progress report.

·        Other work undertaken by the Internal Audit Team during the first half of the year.

·        Work planned for October 2019 to March 2020.

·        Investigations Work April 2019 to September 2019.

The Chair commented that some Councillors were experiencing IT problems accessing Insite.  In response, the Internal Audit Manager advised that Councillors should contact IT to resolve any outstanding issues.  The Internal Audit Manager explained that a more sensible way for Members to access internal audit documents would be via a team folder.

In response to questions on recommendations from audits not being met, the Internal Audit Manager explained that the Audit Committee could request the officer to attend the Committee to clarify the reasons why.  It was highlighted that follow up reports to audits were undertaken after six months to analyse progress made, if the required progress had not been reached, then this would be reported to Management Team to resolve, but highlighted that often there were legitimate reasons as to why the required progress had not been met.

The Chair referred to the list of audits completed and commented that it would be useful if the frequency of audits could be included.  In response, the Internal Audit Manager explained that this information was included in the Annual Audit Plan which set out the 5 year strategy including the frequency of audits.  The Annual Audit Plan was approved by the Audit Committee in March 2019.

Following questions on other audit work undertaken by the Internal Audit Team, the Internal Audit Manager provided an explanation on the Water Management Alliance audit and the Checks on the Cost of Living and Performance Related Pay calculation spreadsheets.

In response to a question on the two duplicate invoices totalling £10,563, the Internal Audit Manager undertook to find out the details and email a response to the Committee.

In response to a question from the Chair on specific officers authorised to order goods to a certain limit, the Internal Audit Manager explained that there was a range of authorisation limits from £1,000 to £100,000.

Reference was made to the completed audit on Child Protection and the 1 high risk recommendation.  The Internal Audit Manager explained that the high risk recommendation had now been reviewed and completed.

The Chair thanked the Internal Audit Manager for presenting the report.

RESOLVED:  The Committee were asked to review the progress against the audit plan and to note the update of the fraud work.