Agenda item

Report of the Shared Internal Audit Service (SIAS) which provides details on the progress made by the Shared Internal Audit Service (SIAS) in delivering the Council’s Annual Internal Audit Plan for 2023/24 as at 12 June 2023.

Report of the Shared Internal Audit Service (SIAS) which provides details on the progress made by the Shared Internal Audit Service (SIAS) in delivering the Council’s Annual Internal Audit Plan for 2023/24 as at 12 June 2023.

Paragraph 2.2 point, the table details all finalised reports since the last committee in March, total of nine completed projects are reported, three with substantial unqualified opinions and six were reasonable assurance opinions.

The table at paragraph 2.3 detailed the status of the three remaining outstanding audits from the Council's 2022/23 Audit Plan. The draft reports have been issued and are due to be finalised.

In paragraph 2.4, it was noted there are no new high-priority recommendations raised as a result of the work completed and reported in the table at paragraph 2.2, and there are currently no outstanding high priority recommendations from previous reports.

Paragraph 2.6 highlights that there were 11 medium priority recommendations due for follow up during this cycle. 4 of which have been implemented, an update has been provided in respect of the outstanding recommendations at Appendix D.

Paragraph 2.9 provides an update of performance indicators as at 12 June 2023. It was noted performance is slightly behind the profiled target as the commencement of fieldwork was delayed for three audits, but these are now all in field work.

The following points were raised and discussed:

·       The independent person asked if more detail could be given as to why SIAS are running behind on a couple of audits?  SIAS stated there were a couple of unforeseen events which were out of their control.  SIAS had a slight delay in the contract signing of their external partner, which was now signed. SIAS are confident that they can catch up. The most important thing for SIAS is being in a position to be able to provide their annual assurance opinion, and they are confident they can do so.

·       The independent person stated there were quite a few in progress updates versus the findings that were made. The independent person asked if there was specific timeline, they expect the management and executives to come back by? SIAS stated they agreed a target implementation date when finalising the reports. Unfortunately, sometimes they slip slightly, SIAS review them and consider any extended timeframes, and these are also discussed at the Corporate Governance Group.

·       Members wanted clarification on paragraph 2.1 of the report which says that at 12 June 2022, 29% of our 2023/24 Audit Plan has been delivered. SIAS stated the 12 June point is based on the last performance information available at the time of writing the report, in order for it to be published for the committee. SIAS would be slightly ahead now.

·       The Chair noted that in paragraph 2.1 of the report the year was incorrect. It was meant to be 2023 and not 2022. 

·       Members noted that there is a Climate Change Officer due to start work on 10th July 2023.

RESOLVED:

(unanimous)

(1)  Members noted the Internal Audit Progress Report for the period to 12 June 2023.

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