Issue - meetings

To receive and consider the report of the Service Lead for Audit and Risk.

Dawn Highton, Service Lead for Audit and Risk presented her report which advised Members of the work undertaken in respect of the Internal Audit Plan from November 2021 to December 2021 and provides an appraisal of the Internal Audit Service’s performance to date. It also seeks Committee approval of the amendments to the Audit Plan 2021/22.

The nine reviews that have been completed are outlined in the report; four of which have received a substantial assurance rating, four an adequate assurance rating and one limited report awarded.

Members were reminded that the internal audit plan for 2021/22 is an extremely challenging plan which involved additional resource being bought in to meet the 489 days to allow the Service to successfully deliver the plan. The recruitment exercise to fill the additional posts took longer than originally anticipated which has impacted performance. In addition, two members of the team resigned and left the Service at the end of December. Whilst successfully appointing a temporary auditor to fulfil one of the roles, there will be a residual impact on the delivery of the plan. To that extent, the Committee are asked to approve the deferral of the following 4 reviews to 22/23. These have been selected taking into consideration the risks to the system and our knowledge of the working practices:

·         Plant inventories/contract management

·         Community infrastructure levy

·         Safeguarding

·         Health and Safety

Whilst requesting the deferral of 4 reviews, Officers are confident that assurances will be provided to the senior management and members on a total of 23 different audit reviews. This is a significant increase than provided in previous years.

The Committee discussed the selection process for the deferral of the above four reviews and were satisfied with the reasons for their selection.

Members noted that going forward, performance for the remainder of the year will be impacted due to previous the recruitment issues. Internal Audit will shortly commence the process for compiling the Annual Audit Plan for 2022/23. Members are invited to suggest any topics they wish to be included in the next Audit Plan. These will be considered and form part of the overall risk assessment.

Resolved -

1.    To note the position with regards to the Internal Audit Plan

2.    To approve the amendments to the Internal Audit Plan 2021/22.