Agenda item

Committee received the report of the Internal Audit Manager to advise Members of the latest monitoring position regarding the 2013/14 Internal Audit Plan, seek approval for proposed variations to the plan and update Members on the results of recent audits.  Also, to provide the Committee with an annual update on the Council’s position on, and use of, surveillance and seek Members’ approval for the continued use of the current Regulation of Investigatory Powers Act 2000 (RIPA) Working Policy.

The monitoring position up to 23^rd December 2013 was reported.  A detailed monitoring report, as at that date, was attached as Appendix A and a summary of the position at that date was set out in the report.  A review of attendance and work allocations indicated that the previously anticipated 705 chargeable days should be achievable for the year. 

It was reported that proposals had been made within the Assurance Work section to reallocate resources to reflect an increased commitment to the Revenues and Benefits Shared Service and the Risk Based element of the programme.  The total number of days planned on assurance work had been increased by 22 to 452.  The Internal Audit Manager reported that it was proposed to allocate a further 25 days to support the corporate programme of service reviews, and that the increased allocations be met primarily from reductions in the investigations contingency (5 days) and the general contingency (35 days), leaving 14 days unallocated in these contingencies and providing some flexibility for the last quarter of the year.  No other significant pressures had been identified within the plan.

The results of internal audit work to 23^rd December 2013 and the key conclusions and action plans in relation to those reports where a “Limited” or “Minimal” assurance opinion had been given, were reported.  It was proposed that Internal Audit continued to track progress over the coming year on Affordable Warmth, which had been given a “Limited” opinion, and report developments to future meetings of the Audit Committee.

It was reported that the Home Office’s recommended practice for local authorities on surveillance and the use of the Regulation of Investigatory Powers Act 2000 (RIPA) was that elected Members should review the authority’s use of the 2000 Act, set the policy at least once a year and consider internal reports on the use of the 2000 Act on at least a quarterly basis to ensure that it was being used consistently with the local authority’s policy and that the policy remained fit for purpose.

Members were advised that the Council’s RIPA Working Policy had last been endorsed on 18^th April 2012, and had since been updated to address procedural changes brought about by the Protection of Freedoms Act 2012.  The principal changes were:

·                     A requirement for judicial approval to be obtained for any RIPA authorisation prior to undertaking covert surveillance; and

·                     Further restrictions on the purpose for which RIPA authorisations may be made, so as to limit their use to “serious crimes”.  This ruled out the use of RIPA in the detection and prevention of what were regarded as minor offences, for example, dog fouling.

It was reported that the changes meant that the Council’s need to employ RIPA in future was low and was likely to be restricted to the investigation of cases of serious taxation or benefit fraud.   The current RIPA Working Policy was attached to the report as Appendix B, and the altered sections were highlighted.

Members considered the Internal Audit Plan and the RIPA Working Policy and raised questions.

Resolved unanimously:

(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 allocation of a further 25 days to undertake work in support of the corporate programme of service reviews, as set out in paragraph 2.3 of the report and updated verbally to the meeting by the Internal Audit Manager, be noted.

(4)        That the results of recent audits, as set out in sections 2 to 3 of the report, be noted.

(5)        That the monitoring statement regarding the use of surveillance be noted and the continued use of the current RIPA Working Policy, as attached at Appendix B to the report, be approved.