Agenda item

Report of the Shared Internal Audit Service (SIAS) which provides details on the progress made by SIAS in delivering the Council’s Annual Audit Plan for 2022/23 as at 13 March 2023.

Report of the Shared Internal Audit Service (SIAS) which provides details on the progress made by SIAS in delivering the Council’s Annual Audit Plan for 2022/23 as at 13 March 2023.

The following points were raised and discussed:

·         In paragraph 2.2, the table detailed all finalised reports since the last Audit Committee in January, five audits have been finalised.

·         In paragraph 2.3, it details all reports currently issued in draft since the submission of the report to the Committee and have also issued an additional four draft reports.

·         In paragraph 2.5, it was noted there are no new high priority recommendations raised as a result of the work completed and reported in the table as noted above. There are currently no outstanding high priority recommendations from previous reports.

·         In paragraph 2.6, it confirms there are eight medium priority recommendations to follow up by the end of March, two have been implemented, an update has been provided regarding the status of each remaining outstanding audit recommendation which is included at Appendix D.

·         Paragraph 2.8 outlines proposed plan amendments. One plan amendment has been agreed with management within this reporting period. This relates to the cancellation of the COVID-19 recovery audit as this was no longer deemed suitable due to the council’s current Covid recovery position with no further need for a Covid recovery plan.  The remaining days have been added to the existing housing maintenance contract mobilisation process mapping audit.  This supports a management request to extend the sample testing of repairs undertaken since the implementation of the new contract.

·         In paragraph 2.10, an update on performance indicators as at 13 March 2023 was provided. As previously noted since the report was published, four additional draft reports have been issued, moving this performance indicator to 92%.

·         Appendix A provides a detailed summary of all audits and their delivery status as at 13 March 2023, and Appendix B details all audits and their status across the year.

·         Members asked about the performance indicators in paragraph 2.10 and their increase to 92% and asked whether this was planning days or planned projects? SIAS stated that it relates to the planned projects.  When the report was published SIAS were currently at 77% so are pleased to report positive progress. In terms of planned days, SIAS would have to check the figures but are looking to meet the target of 92%.

·         Members noted that the reports prepared by officers were sitting draft. Members asked when the reports will become available. SIAS stated that in terms of the audit reports, the standard turnaround time is two weeks for officers to respond to those and then they will chase. The expectation is that for the majority of those audits they will be finalised by the end of the year.  For some, given the date of the draft report issue some will fall into April but will be completed in sufficient time to give the annual assurance opinion at the next committee meeting.

RESOLVED:

(unanimous)

(1)Members noted the Internal Audit Progress Report for the period to 13 March 2023.

(2)Members noted the implementation status of internal audit recommendations and the management update.