Agenda item

Internal Audit Progress Report 2019/20

 

 

The Head of Internal Audit, Anti-Fraud and Assurance will submit a report providing a summary of the Internal Audit activity completed and the key issues arising from it for the period 1st November to 31st December, 2019 and providing information regarding the performance of the internal Audit function during that period.

 

Minutes:

The Head of Internal Audit, Anti-Fraud and Assurance submitted a report providing a summary of the Internal Audit activity completed and the key issues arising from it for the period 1st November to 31st December, 2019 and providing information regarding the performance of the Internal Audit function during that period.

 

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

 

·         The progress of the Internal Audit Plan up to the end of December, 2019 analysed by the number of plan assignments producing a report and audit days delivered by Directorate/Service.  It was reported that 71%  of total chargeable days had been achieved against the plan which was in line with what was expected at this time of the audit year

·         There was a variance of five assignments completed against those planned.  Four were in draft report stage and one was being finalised.  Meetings had been scheduled with officers to discuss the outcomes and finalise all 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.  Specific reference was made to an additional audit to provide specialist audit support for the Interim Executive Board of Dearne Goldthorpe Primary School

·         Two 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. 

·         No audit reports had been issued during the period that had a limited or no assurance opinion

·         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

 

The key area of focus for Members discussion centred on the audit of the Glassworks Phase II Governance arrangements.  The Head of Internal Audit, Anti-Fraud and Assurance and Audit Manager explained the rationale as to why an assurance opinion for this audit was not applicable.  They went on to outline the background to and the action taken in relation to the three ‘high priority’ recommendations as follows:

 

·         The approval of the Project Execution Plan

·         The review and formalisation of overarching risk management arrangements

·         General meeting governance

 

All recommendations identified had been actioned and would continue to be monitored by audit staff

 

Mr G Mills (External Auditor) commented that the Glassworks Project continued to be an area of focus in relation to Value for Money.  In relation to their assessment of Phase I, which had been undertaken last year, they were satisfied with the arrangements in place. The matters raised within this report would be examined and any outstanding issues, if any, would be included within their report submitted to the July meeting.

 

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 December, 2019 be noted;

 

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

 

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

Supporting documents:

 

A - Z Directory