Agenda item

Report of Internal Audit Manager

Committee received the report of the Internal Audit Manager, which advised Members of the latest monitoring position regarding the 2012/13 Internal Audit Plan, sought Members’ approval for a change to planned resource allocations and advised of the results of recent audits. 

The report was based on the monitoring position up to 17^th December 2012, taking into account ongoing and planned work commitments.  A detailed report was attached at Appendix A to the report. 

Members were advised that additional time had been spent on audits of core financial systems within the main programme of Assurance Work, mainly in the areas of Purchase Ordering and Creditor Payment Processes in Environmental Services and in Income Management.

A variance in this section of the plan could be met by reallocating resources from within other sections of Assurance Work, as set out in the table below, with additional audits being scheduled within Core Management Arrangements and the Risk Based Assurance sections during the final quarter of the year.

The most significant variance elsewhere in the plan was the time allocated to ‘Support Work’.  It was proposed to meet the increased budget necessary for this work by allocating part of the 40 days available within the General Contingency.  The projected outturn for the year reflected the work associated with the Complaints Officer Working Group, which had resulted in the adoption of the new Customer Complaints policy.  Other significant areas had been the review of Financial Regulations and Contract Procedure Rules and the emerging work associated with Information Security and the Public Services Network.

The assurance opinion issued for areas audited since the last meeting was set out in the report, and the key conclusions and action points in relation to those reports where a ‘Limited’ or ‘Minimal’ assurance opinion had been given were reported in detail to Members, together with an update on previous assurance opinions. 

Committee noted that there were no unmanageable pressures within the audit plan at present, but that some realignment of plan allocations was required to reflect additional time spent on Core Financial Systems and Support Work issues.  Members were advised that the programme of audits for the remainder of the year would continue to be developed in consultation with senior management and reported to the Committee.

It was proposed by Councillor Dennison and seconded by Councillor Rogerson:

“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 changes to the 2012/13 internal audit plan, as set out in the table shown above, be approved.

(3)        That the results of recent audits be noted.