Issue - meetings

Report of Internal Audit & Assurance Manager

The Committee received the report of the Internal Audit and Assurance Manager to advise Members 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 detailed monitoring report was attached as Appendix A to the report, based on the monitoring position up to 31^st December 2015.  A summary of the monitoring position at that date was set out in the report, taking account of ongoing and planned work commitments.

The results of Internal Audit work to 31^st December 2015 were outlined to Members, including the key conclusions and action points in relation to reports where a ‘Limited’ or ‘Minimal’ assurance opinion had been given.

It was reported that reductions in audit plan allocations were being proposed to reflect post vacancies and proposals being made regarding future internal audit needs and staffing.  The programme of audits for the rest of the year continued to be developed in consultation with senior management.

Following presentation of the report, Members of the Committee had the opportunity to raise questions on the report, which were answered by the Internal Audit and Assurance Manager.

With regard to 14/0941 – Fuel Cards, the Internal Audit and Assurance Manager agreed to provide Members with further information regarding the value for money obtained from the Council’s arrangements for purchasing and storing vehicle fuel.

A briefing note on the future provision of assurance and internal audit was circulated to Members at the meeting and considered alongside the report. The briefing note outlined the organisational changes, which were directly impacting the management of internal audit, including the establishment of the shared Corporate Fraud Team and the extended Information Governance function, and advised of the review, which had been undertaken.

Members were asked to forward any questions they may have on the briefing note to the Chief Officer (Resources) and the Internal Audit and Assurance Manager.  

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

“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 clearly 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, be approved.

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

(4)        That the results of recent audit activity (section 3 of the report) be noted.