Agenda item

Report of the Internal Audit and Assurance Manager

The Internal Audit and Assurance Manager (IAAM) presented a report which informed Members on the latest monitoring position regarding the 2018/19 Internal Audit plan and the latest monitoring position regarding the implementation of the Annual Governance Statement (AGS) action plan for 2017/18.

The 2018/19 Internal Audit Plan had been approved by the Audit Committee at its meeting on 21^st February 2018 and the report provided a summary of the monitoring position up to 1^st November 2018.

Members asked questions regarding the lack of a strategic risk register and the potential risk that posed to the Council. The Committee was informed that risk management had been raised as a significant concern on the Annual Governance Statement (AGS) for a number of years. The IAAM informed Members that risk management was taking place across the Council and the Council does have operational risk registers within Internal Audit that are used to formulate the audit plan. In addition, as risk management has been listed as a significant issue in the AGS again this year, it will be closely monitored via Management Team (see AGS action plan update). The interim Financial Services Manager / Section 151 Officer advised Members that they should take assurances from the fact the External Audit had not raised risk management as a concern in their work or issued a ‘qualified opinion’.

It was proposed by Councillor Wilkinson and seconded by Councillor Burns:

“That a draft risk register be added to the agenda for the next Audit Committee Meeting”

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

The Internal Audit and Assurance Manager reported that at the meeting in May 2018, Members had agreed that the Committee could  invite auditees to attend and discuss any recent audit work recent completed in an effort to assist internal audit demonstrate how their work has added value.

The Chairman welcomed the Elections Manager to the meeting who had come to talk to Members about the audit that had been completed of the Election Accounts in September 2018. The audit had been given a substantial assurance, therefore no post audit review was necessary.

The Committee was advised that the internal audit process had been very straightforward and had offered reassurance that the accounts were being done correctly and that the Council wasn’t missing out on any available funding.

Members asked questions regarding staffing in Audit, restructuring of the service and apprenticeships.

The IAAM then referred Members to the progress made in implementing the actions agreed following the approval of the 2017/18 Annual Governance Statement. Members were reminded that ownership of the actions rest with Management Team.

Resolved:

(1)          That the draft risk register be added to the agenda for the next Audit Committee Meeting.

(2)          That the latest monitoring position in relation to the Audit Plan be noted.

(3)          That the proposed revisions to the Audit Plan as set out in the report be approved.

(4)          That the last progress in relation to the AGS action plan for 2017/18 be noted.