The SIAS Officer presented the SIAS Progress Report. As of 10 July 2020, 12% of the Audit Plan days had been delivered. As it was still relatively early in the year, most audits were due to start in the coming months, although six were already in progress.
The SIAS Officer explained that it was expected that more progress might have been achieved but a proportion of staff had been re-deployed due to the COVID-19 pandemic.
Further progress had been made from July 2020 onward, but a number of audits had been cancelled, with agreement from the Head of Strategic Finance and Property and the Leadership Team. There were now fewer outstanding recommendations in relation to cyber security, and the majority of the other recommendations had now been met and implemented.
The Chairman queried:
· whether it would be considered usual for the audits of the Grange Paddocks and Hartham Leisure Centre projects to be carried out by an external auditor;
· what aspects of these projects would be audited;
· whether this would form part of the annual external audit, or would this be a separate piece of work for which there would be an additional cost.
The SIAS Officer said it was unusual for internal and external audit work to overlap but that it was not unusual that amendments were made to the audit plan as it progressed. The scope of the external audit would be related to the procurement process in the projects.
The Head of Strategic Finance and Property said he understood that the additional work would form part of the external auditor’s value for money work, and would therefore form part of the main audit.
The Chairman asked that the Deputy Chief Executive provide Members with a verbal update on Incident Management following the meeting.
It was moved by Councillor Fernando and seconded by Councillor Corpe that the recommendations, as detailed, be approved. After being put to the meeting and a vote taken, the motion was declared CARRIED.
RESOLVED – that (A) the Internal Audit Progress Report be noted.
(B) the amendments to the Internal Audit Plan as at 10th July 2020 be approved; and
(C) the Status of Critical and High Priority recommendations be noted.