Agenda item

The Head of Internal Audit and Corporate Anti-Fraud will submit a report presenting a comprehensive overview of the key activities and findings of Internal Audit based on the Division’s work for the whole of the first quarter ending 30^th June, 2018.

The Head of Internal Audit and Corporate Anti-Fraud submitted a report providing a comprehensive overview of the key activities and findings of Internal Audit based on the Service’s work covering the whole of the First quarter ending 30^th June, 2018 of the 2018/19 audit year.

The report covered:

·         The issues arising from completed Internal Audit work in the period

·         Matters that had required investigation

·         An opinion on the ongoing overall assurance Internal Audit was able to provide based on the work undertaken regarding the adequacy and effectiveness of the Authority’s internal control environment

·         Progress on the delivery of the Internal Audit Plan for the period up to the end of the fourth quarter of 2017/18

·         Details of Internal Audit’s performance for the quarter which remained satisfactory

Internal Audit work undertaken during the period had identified no fundamental management action.

The internal control assurance opinion overall remained adequate based on the results of the work undertaken during the quarter.  All work detailed within the Audit Plan for 2017/18 had been completed and all areas had received adequate or substantial assurances.

Of the 47 management actions followed up, 28% had been implemented by the original target date, 4% had been completed after the target date, 17% had not yet been completed by had revised dates agreed, 17% had not reached their target date and  34% were waiting a response from management

In relation to the Audit Plan, actual days delivered was 448 days which was in line with the profile of work planned.  It was pleasing to note that all work detailed within the Audit Plan for 2017/18 had been completed and all areas had received adequate or substantial assurances.

Quarterly performance of the function was satisfactory with all Performance Indicators meeting or exceeding target levels.

There were 9 significant management actions that were overdue as at 30^th June, 2018 and the Executive Director Core Services submitted a further report which detailed the progress made against those recommendations  since that date together with the reasons for the delay.

In the ensuing discussion, and in response to detailed questioning, the following matters were highlighted:

·         In response to specific questioning the Audit Manager referred to and explained the reasons for the reciprocal audit arrangements in place with Doncaster MBC and particularly as this related to the HCA Grant Funding audit.  It was noted that this was a cost neutral arrangement

·         In relation to the Workforce Development Fund Audit it was noted that the circulated report detailed the progress made to the Significant Management actions that had been overdue.  Some issues had related to the delay in feeding back to Audit the action taken in response to recommendations

·         Further information would be provided on the implementation of a programme of formal audits of Adult social Care cases, the numbers involved and the reasons for such audits

RESOLVED

(i)           that the issues arising from the completed internal audit work for the period along with the responses received from management be noted;

(ii)          that the assurance opinion on the adequacy and effectiveness of the Authority’s Internal Control Framework based on the work of Internal Audit in the period to the end of June 2018 be noted;

(iii)         that the progress against the Internal Audit Plan for 2018/19 for the period to the end of June, 2018 be noted; and

(iv)             that the performance of the Internal Audit Division for the first quarter be noted.