Issue - meetings

Report of the Interim Head of Shared Assurance to follow.

The Interim Head of Shared Assurance Services presented the Head of Internal Audit Annual report from 1 April 2019 to 31 March 2020.  The report also provided the Head of Internal Audit’s overall opinion on the adequacy and effectiveness of the Council’s framework of governance, risk and control.  

During the year 92.54% of the planned internal audit work had been completed (based on the original audit plan for 2019/2020).  Internal Audit achieved a 100% acceptance rate for its recommendations/agreed management actions relating to the reports completed and management actions agreed.

Overall the Council has a sound governance framework in place and in general has appropriate policies, rules, regulations and procedures in place.  However, there have been failings in regards to management controls, fundamental failures and weakness of internal controls and the disregarding of existing policies in some circumstances.  This has led the Interim Head of Shared Assurance Services to reach the conclusion that the internal control environment only provides limited assurance.

The external auditor confirmed that this report is one of the documents considered as part of their audit work.

Following a Committee Member enquiry about the internal audit plan for the current year, the meeting was advised that this had been delayed due to the COVID-19 pandemic.  It is envisaged that the thrust of this year’s plan would be reviewing progress with the actions from those internal audit reports with limited assurance.  A report would be provided to a future meeting of the Committee.

RESOLVED:  (Unanimously)

That the Internal Audit Annual Report 2019/2020, progress of work against the Annual Plan and Head of Internal Audit’s opinion on the adequacy and effectiveness of the Council’s framework of governance, risk and control be noted.