Agenda item

The Head of Internal Audit, Anti-Fraud and Assurance will submit a report summarising the Internal Audit activity completed and the key issues arising from it together with the performance of the function for the period 1^st April to 31^st October, 2019.

The Head of Internal Audit, Anti-Fraud and Assurance submitted a report summarising the Internal Audit activity completed and the key issues arising from it together with the performance of the function for the period 1^st April to 31^st October, 2019.

The report, which was presented by Mrs L Booth, Audit Manager, outlined:

·         The progress of the Internal Audit Plan up to the end of October analysed by the number of plan assignments producing a report and audit days delivered by Directorate/Service

·         There was a variance of six assignments completed against those planned.  These were all at draft report stage, although one was virtually complete, and meetings were scheduled with officers to discuss the outcomes and finalise the reports 

·         A number of audits had been deferred, added to or deleted from the audit plan as agreed in conjunction with management.  The reasons for these actions were outlined

·         Three audits had been finalised since the last meeting and copies of all final reports were available upon request.  A summary of assurances and the number and categorisation of recommendations included in the report was outlined

·         A summary of the key issues included in audit reports finalised during the period providing a limited or no assurance opinion was provided.  It was noted that discussions had been held with the Executive Director Core Services and the Service Director Finance in relation to a commissioning of placements/fostering.  There were no major issues to report, however, a copy of the full report could be made available if required

·         Details were provided of the outcome of other Internal Audit activities concluded not producing a specific assurance opinion

·         Information was provided on the following up of Internal Audit Report management actions together with a summary of work in progress

·         Information on the status of management actions by directorate/maintained schools due for completion was provided

·         Details of Internal Audit performance against Performance Indicators

·         Based on the audits reported during the period an overall adequate assurance was considered to be appropriate

In the ensuing discussion the following matters were highlighted:

·         There was a discussion of the reasons and implications of the deferral of the audit entitled ‘Policy into Practice Managing Attendance’.  It was noted that this was largely due to changing priorities within the Directorate and that further discussions were to be held between the Audit Manager and the Service Director. There were no concerns about the delay

·         In response to detailed questioning clarification was given as to the judgements made which resulted in either Limited or Reasonable assurance opinion

·         The reasons for the deferral of the audit of Schools Governance and HR Policies audit were outlined.  The Head of Internal Audit, Anti-Fraud and Assurance explained that the DfE required all maintained schools to have an internal audit every three years.  Barnsley was looking at a new approach to such audits and this was currently being trialled and it was hoped that a programme of school audits would be introduced in the near future

·         Reference was made to the three fundamental recommendations for which no management response had been received.  The Audit Manager reported that discussions had been undertaken with officers.  Appropriate action was being taken and all recommendations were in the process of being addressed

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 October, 2019 be noted;

(iii)         that the progress against the Internal Audit Plan for 2019/20 for the period to the end of October, 2019 be noted; and

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