The Head of Audit Partnership introduced the report which updated Members on progress completing the 2019/20 Internal Audit and Assurance Plan.  It also provided the update information required by Audit Standards, including an assessment of available audit time, results of audit work and commentary on performance of the audit service.

The Head of Audit Partnership reminded members that internal audit worked completely independently of both officers and members.  He stated that if there were any inappropriate risks being taken by management, this would be reported. The Head of Audit Partnership reported that a couple of members of staff had left the team, he welcomed the return of Russell Heppelston who had been working on secondment at another authority, and Alison Blake who had recently returned from maternity leave. 

The Head of Audit Partnership went through the report, highlighting the following:

·         Page 27 – this provided details of completed assurance projects since the annual report in June 2019.  All projects had been given a sound assurance rating;

·         Page 35 – this showed agreed action follow-up results.  It was noted that a high number of these had been quickly acted upon by officers;

·         Pages 36 and 37 – provided an update on risk management and update on counter-fraud.  A new strategic risk register was being prepared relating to the new Corporate Plan.  The National Fraud Initiative had identified persons on the housing waiting list that should not have been there.  The estimated saving for this was £3,240; and

·         Page 38 – showed that the audit team remained compliant with the Code of Ethics.  The Chartered Institute of Public Finance and Accountancy would begin a review of the audit team commencing February 2020 to ensure that they conformed to the public sector internal audit standards and external quality assessment.  A report on their findings would be considered at the July committee meeting.

In response to a query from a Member, the Head of Audit Partnership explained that if the Council were deemed to be over-cautious this would be examined in the same way as if the Council were deemed to be taking too many risks.  If the Council were spending too much time and money on unnecessary controls, this would be identified as a risk.

A Member spoke about how the Council wished to be more carbon neutral and how was a suitable framework could be worked-on to allow officers to be more creative in achieving this?  The Head of Audit Partnership stated that that was a question for management.

A Member raised concern that not all interview panels had an officer that had received recruitment and selection training.  The Head of Audit Partnership reported that this was being reviewed by Human Resources; he explained that there were already mitigating procedures in place.

A Member was pleased to note that controls for parking enforcement were properly managed and commended all staff involved in achieving this.

In response to a query from a Member, the Head of Audit Partnership stated that they assessed all risks against their likelihood, and there were few risks that were purely financial.  The Chief Financial Officer advised that the risk approach would need to be updated as the priorities of the new administration were very different from the previous administration.

Resolved:

(1)      That the report be noted.