Issue - meetings

To receive the 2020/21 Annual Audit and Investigation Plan In Year Review.

The Committee received the 2020/2021 Annual Audit and Investigation Plan in Year Review.

During the discussion of this item, the following points were made:

·         The Lead Specialist Internal Audit and Investigations indicated that the plan had originally been agreed by the Committee in February, immediately prior to Covid.

·         Some audits scheduled earlier in the year had not been undertaken due to Covid.  The team had been assisting the Finance team in ensuring Covid business payments had been correctly paid out. 

·         The activity for the remainder of the year had been refocused and the planning for 2021/22 year would begin soon.

·         Councillor Gee expressed disappointment that an audit of the asset register that she had requested had not been included.

·         Councillor Gee noted that the Brexit audit was no longer taking place but the risk around Brexit had been increased on the Corporate Risk Register.  She questioned why this was.  The Lead Specialist Internal Audit and Investigations indicated that the team had reprioritised its work.  Audit officers would no longer attend the Brexit officer group meetings but would still be available should advice be required.  They would continue to stay abreast of developments.

·         Councillor Gee expressed surprise that the number of days for an audit of the Adult Social Care provider market had decreased from 20 to 0.  She felt that some key issues were no longer being audited.  The Lead Specialist Internal Audit and Investigations commented that the team was working within limited resources.  The audit days for some key risks on the Corporate Risk Register, such as financial systems, had increased.

·         The Head of Finance indicated that payments and systems and Covid 19 response elements referred to within the Plan, were required by Government.

·         Councillor Burgess stated that the reduction of audit days in some areas was concerning but that she understood the reasons provided.  She questioned whether it would have an impact on Internal Audit’s ability to provide a year end opinion.  The Lead Specialist Internal Audit and Investigations stated that she had liaised with the Head of Internal Audit on the matter who had felt that the Plan was correctly balanced.  Justine Thorpe, Ernst & Young, indicated that external audit also considered the Head of Internal Audit’s opinion.

·         The Assistant Director Governance reminded Members that the 2021/22 Plan would be presented at the Committee’s February meeting and would focus on key corporate risks.

RESOLVED:  That the updated 2020/21 Audit and Investigation Plan be noted.