Issue - meetings

To receive and consider the report of the Interim Head of Shared Assurance Services.

Janice Bamber, Interim Head of Shared Assurance, presented the report which summarises the work undertaken by the Internal Audit Service from April 2018 to March 2019.  The report provides an opinion on the adequacy and effectiveness of the Council’s framework of control and appraisal of the Internal Audit Service’s performance throughout the period.

Appendix 1 provides a detailed view of the individual audit’s undertaken in 2018/19, each audit has been assigned an individual audit opinion of the control environment in regard to that service and the processes / systems reviewed within that service area.  84.45% of the Planned Audit work (excluding ongoing / project / other type of work) has been completed in year.  The allocation of days is not an exact science and it is only when the audit commences that the auditor understands the key risks in each specific area and then audits accordingly, in some areas this can mean more days are required than original allocated and vice versa. 

The Council’s overall control environment can be classed as being that of providing Substantial / Full Assurance, based on those areas reviewed during the 2018/19 financial year. 

Where the opinion of the control environment has been classified as Adequate / Limited, management actions have been agreed to improve controls in those areas.  These management actions will be monitored throughout 2019/20 and reported to Governance Committee.

This included enforcement and the maintenance and inspection regime.  For enforcement three distinct functions have been brought together to deliver enforcement services, Building Control, Planning and Licensing enforcement.  These services have different process and procedures and each distinct area was reviewed, therefore an assurance opinion was provided for each distinct Area. 

Similarly, for maintenance and inspections policies, systems and processes relating to five distinct areas, risks for each of the areas where identified and controls tested relating to each of the distinct areas.  It was therefore appropriate to assign an assurance opinion for each of the distinct areas. 

The review relating to Environmental Permitting Regulations (EPR) identified a number of issues.  The risks associated with these issues is considered low.  Management actions have been agreed and this will be followed up in 2019/20 and the outcomes reported to Governance Committee. 

In 2018/19, Internal Audit have completed 84.45% of the Internal Audit Plan for Chorley Borough Council and achieved a 100% acceptance rate for agreed management actions.  Members noted that if a management action is not completed the Governance Committee can request the officer in question attend Committee to explain why. 

Gary Hall, Chief Executive, explained that is has been a challenging year, with sickness and changes to staffing within the team.  As Chief Financial Officer he has taken decisions on which reviews could slip to next year from a control rating and assurance point of view.  Shared Services Joint Committee met earlier in the week and plans are now moving forward, which will be positive for those members of staff in interim positions.   

The Committee noted the Substantial / Full Assurance  ...  view the full minutes text for item 73