Issue - meetings

The Shared Internal Audit Service (SIAS) Officer briefly introduced the report and explained some of the audit work carried out by SIAS. The remaining outstanding audits had seen staff allocated to them and would begin within a month. Three audits had been deferred due to the subject matter not being ready. SIAS would instead review commercial rents and cash system interfaces, although this would not be reported on. More flexibility had been built into the planning for 2021-22, given the impact of COVID-19 on the work of SIAS.

Councillor Stowe asked why the waste contract follow up audit had not received an assurance level. The SIAS Officer said as this was only a follow up; SIAS would not give an assurance opinion on it.

Councillor Alder asked what the length of the recovery period was in an IT disaster recovery scenario. It was agreed that the SIAS Officer would investigate this point and respond to Members outside of the meeting.

The Chairman and Councillor Alder asked if there was any further planned reduction in annual internal audit days and if the Members could be assured of proper oversight if there was to be a reduction.

The SIAS Officer said that internal audit days would again be reduced by 20 days to 300 as part of the Council’s contractual agreement with SIAS, but this was the last planned reduction.

The Head of Strategic Finance and Property said that internal audit was only part of the framework of governance, and that there was constant oversight from Officers, as well as the Annual Governance Statement which was seen by Members.

Councillor Corpe said that where verbal updates had previously been given to Members, it was difficult to recall specific detail. He requested that a summary be included in a written format going forward. This was agreed.

It was moved by Councillor Corpe and seconded by Councillor Alder 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) changes to the Internal Audit Plan be approved; and

(C) the status of critical and high priority recommendations be noted.