Agenda item

Members were provided with the Internal Audit Interim Annual Report 2022/23 which provided the Head of Internal Audit, Antifraud and Assurance’s interim annual opinion on the adequacy and effectiveness of the Authorities governance, risk management and internal control arrangements based on the work of Internal Audit for 2022-23.

Considering the overall results of Internal Audit work undertaken, together with management’s implementation of agreed management actions, the interim opinion given was reasonable positive assurance.

In response to a question as to what would be required for the Council to receive  a substantial assurance opinion, R Winter advised that audit coverage varied each year and so being able to plot an accurate trend or improvement was difficult. Also, and as a positive demonstration of the Council’s openness, Internal Audit are often asked to look into areas where management have some concerns, that by default result in less positive overall opinions.

R Winter added that from the 1^st July the Internal Audit team would no longer be serving South Yorkshire Police.

RESOLVED - That Members:

·       Considered the interim opinion provided by the Head of Internal Audit, Antifraud and Assurance based on the work undertaken and completed relating to 2022-23 regarding the adequacy and effectiveness of the Authority’s framework of governance risk management and internal control.

·       Noted the key issues arising from the work of Internal Audit in the context of the Annual Governance Statement (AGS).