Issue - meetings

Report of Internal Audit Manager

The Committee received the report of the Internal Audit Manager to advise of the latest monitoring position regarding the 2015/16 Internal Audit Plan, seek approval for proposed variations to the Plan and update Members on the results of recent audits.

A summary of the monitoring position as at 21^st August 2015 was outlined to Members, showing an uncommitted resource of 322 days, which included general contingency of 40 days and the unallocated balance of the contingency investigation work of 17 days.  

Members noted that the structure of the Internal Audit service was under review and that the outcome of the review and any implications for the Audit Committee, in terms of the reliance it could place on Internal Audit, would be reported to the Committee.

The proposed Plan was based on a reduction of 95 days across all work headings, with the exception of Non-Audit Duties and Audit Management.  The proposals included the application of half of the General Contingency (20 days).  The proposed reduction in the main programme of Assurance Audit work amounted to 55 days (15%) against the original plan of 360 days.

The quarterly rolling programme for 2015/16 of Internal Audit work as at 1^st September 2015 and the list of potential areas for audit coverage during the forthcoming third quarter, which had been developed through consultation meetings with Chief Officers, were reported.  The list and timing of the work would be subject to the development of detailed scoping exercises.

The key conclusions and action points in relation to Internal Audit Work to 21^st August 2015, where a “Limited” or “Minimal” assurance opinion had been given, were outlined to Members.

It was reported that the issues arising from an internal investigation surrounding budget management on one of the Council’s capital schemes would be reported to the Committee.

A mini review of arrangements for cash collection within Happy Mount Park had concluded that arrangements were generally sound and cost-effective, and minor improvements had been identified to help strengthen systems and procedures.

It was proposed by Councillor Thomas and seconded by Councillor Whitaker:

“That the recommendations set out in the report be approved.”

Upon being put to the vote, Members voted unanimously in favour of the proposition, whereupon the Chairman declared the proposal to be carried.

Resolved:

(1)        That the current monitoring position be noted.

(2)        That the proposed revisions to the audit plan, as set out in the table in paragraph 1.2 of the report be approved.

(3)        That the proposed rolling programme of Internal Audit work attached as Appendix B be noted.

(4)        That the results of recent audit activity (sections 3 – 7 of the report) be noted.