Agenda item

Sharon Bradley, Internal Audit Manager, spoke to the report previously circulated. Members heard how 83% of planned days had been delivered and the team was on track to deliver the remainder of the plan.   There had been five assignments completed within the period, details of which were included in the report. A number of changes had been made to the plan. These were as a result of re-prioritisation to give support to major capital and grant funding schemes within the Place Directorate. 

Members noted the audit reports issued within the period, the details of other internal audit activity within the period, and that currently in progress.  Members were assured that there were no concerns with the implementation of management actions, and that the overall indicative annual assurance opinion based on work completed to date was reasonable. 

With regards to the performance of the service, there were no concerns raised. The productivity figure was slightly below target,  but this was due to leave taken around Christmas.

Questions were raised with regards to the assignment relating to SEND data quality, and the number of implications Members heard how the service had invited Internal Audit to undertake an independent review of the service.  The service had four systems capturing data and it was hoped that implementing the  agreed management actions would help improve data quality overall.  It was noted that the actions had been incorporated into the SEND improvement plan and regular meetings were taking place to ensure progress was on track.

RESOLVED:-

i)             The issues arising from completed Internal Audit work in 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 be noted;

iii)           That the progress against the Internal Audit plan for 2021/22 for the period be noted.