Issue - meetings

The Shared Audit Service Manager briefly introduced the annual report, listing the report’s key messages and asked if Members had any questions.

Councillor Crofton asked for management assurance that the scope and resources for internal audit were not subject to inappropriate limitations in 2021/2022.  The Head of Strategic Finance and Property confirmed that internal audit did have sufficient resources throughout the year, and were also sufficiently independent. 

Councillor Alder asked for clarification on the language used in the report, in particular the use of the word “generally”. The Shared Internal Audit Service Manager explained that the Public Sector Internal Audit Standards has three levels within its assessment. These are;

·               Generally conforms.

·               Partially conforms.

·               Does not conform.

To be found to be “generally conforming” an organisation has to have complied with the vast majority of the forty seven standards required. 

Councillor Alder referred to paragraph 2.14 of the report, and asked if further staff training had been organised where non-compliance and scope for improvement had been found. The Shared Internal Audit Service Manager said that this would be a matter for management, with the service only making recommendations. 

It was moved by Councillor Ward-Booth and seconded by Councillor Crofton that the recommendations, as detailed, be approved. After being put to the meeting and a vote taken, the motion was declared CARRIED.

RESOLVED - (A) that the Annual Assurance Statement and Internal Audit Annual Report be noted;

(B) that the results of the self-assessment required by the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance and Improvement Programme (QAIP) be noted;

(C) that the SIAS Audit Charter be accepted;

(D) that management assurances that the scope and resources for internal audit were not subject to inappropriate limitations in 2021/22 be sought.