Agenda item

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 1^st April to 11^th July, 2021.

The report, which was presented by Mrs S Bradley (Audit Manager), outlined, amongst other things:

• The progress of the Internal Audit Plan delivery analysed by the number of plan assignments producing a report and audit days delivered by Directorate/Service.  It was reported that the Service was currently on track to deliver the planned number of days
• Eight audit reports had been finalised within the period and a summary of the assurances where applicable and the number and categorisation of agreed management actions was detailed
• Two reports had been issued that had a limited assurance opinion and management had proactively taken action to address the findings of these reviews on a timely basis
• Details were provided of the outcome of other Internal Audit activities undertaken in the period that had not resulted in the production of a specific assurance opinion together with details of other Internal Audit work undertaken and current status
• Work was ongoing with management on a monthly basis to monitor the general position with regard to the implementation of management actions and to establish the reasons behind any delays.  There were no concerns to report
• There were no issues to report in relation to Internal Audit’s performance against the agreed Performance Indicators
• Based on the audits reported in the period an overall reasonable assurance opinion was considered to be appropriate

In the ensuing discussion, the following matters were highlighted:

·         Reference was made to the current position in relation to the Youth Justice Service which was one of the limited assurance reports. A request had been made by the newly appointed Head of Early Start, Prevention and Sufficiency for a review following the identification of concerns around a small number of know instances of non-compliance with Contract Procurement Rules and Financial Regulations by the Service when procuring goods, services and works. The expenditure in the service was of a ‘low level’ value and appropriate action had been taken by management

·         In response to specific questioning, information was provided about work in progress in relation to the following audits

o   Glassworks Contract and Performance Management – work was progressing on this review and it was anticipated that this would be completed to draft report stage by the end of August

o   Future Management arrangements – discussions had been held with the Head of Property and the Service Director Regeneration and Culture to scope out this review – the Council would be managing the Glassworks

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 11^th July, 2021 be noted;

(iii)         that the progress against the Internal Audit Plan for 2020/21 for the period to the 11^th July, 2021 be noted; and

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