Agenda item

The Head of Internal Audit, Anti-Fraud and Assurance submitted his interim annual report on the adequacy and effectiveness of the Authority’s Internal Control Arrangements based on the work of Internal Audit for 2021/22 which had been prepared in accordance with the Public Sector Internal Audit Standards.

In order to comply with these Standards, the report provided:

·         An opinion on the overall adequacy and effectiveness of the Authority’s framework of governance, risk management and control

·         A summary of the audit work undertaken to formulate the opinion

·         Details of key control issues identified which could be used to inform the Annual Governance Statement

·         The extent to which the work of other review or audit bodies had been relied upon.

Appendices to the report provided a summary of Internal Audit reports for the year, details and outcome of other audit activities, projects and work currently in progress, agreed management actions and the Financial Year End Performance Indicators 2021/22.

The report indicated that based on the overall results of Internal Audit work undertaken to date, together with the management’s implementation of agreed management actions, the interim opinion given was a reasonable (positive) assurance.  This was based on an agreed programme of risk-based audit coverage that had enabled a valid indicative assurance opinion to be provided.  

There was clearly a positive culture in the Council to explore where control and governance improvements could be made, and it was important that this culture remained and focused on maintaining an appropriate risk-based and effective framework of governance as the authority faced significant financial and operational challenges whilst continuing to work towards the Barnsley 2030 vision.

The key results from all completed audits had been reported previously within the Internal Audit progress reports and these were summarised in this report.  Throughout the year the Committee had also been made aware of progress in the implementation of agreed management actions to address findings and implications arising from audit work.

The current Audit Plan for 2022/23 focussed on supporting management to consider the approach to controls in the context of the achievement of the strategic objectives and priorities and the major change/transformation programme ahead, for example, the Adults Social Care Funding Reform.

RESOLVED:-

(i)        that the interim assurance opinion provided by the Head of Internal Audit, Anti-Fraud and Assurance on the adequacy and effectiveness of the Authority’s framework of governance, risk management and control be noted; and

(ii)       that the key issues arising from the work of Internal Audit in the context of the Annual Governance Statement be noted.