Agenda item

To receive the 2021-22 Internal Audit and Investigation Progress Report (to 28 February 2022).

The Committee considered the 2021-22 Internal Audit and Investigation Progress Report (to 28 February 2022).

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

·       The report helped to enable the Chief Audit Executive (role fulfilled by Head of Internal Audit and Investigation) to give an overall opinion on the Council’s internal control, governance and risk management framework at the end of the financial year.

·       The team had been progressing through a period of transition due to the dissolution of the Shared Audit and Investigation Service, which was to take place on 31 March 2022 and the new Internal Audit and Investigation Service which would be established from 1 April 2022.

·       Councillor Sargeant asked whether any outstanding work would automatically transfer to the next year’s plan and was informed that it was hoped that the majority of work would be completed and that there would be minimal carry forward.

·       Councillor Shepherd-DuBey noted that external specialist support had been sourced for the Climate Emergency audit and asked how it was determined whether external resources were required.   The Lead Specialist Internal Audit and Investigations indicated that there was a framework agreement in place to ensure that the appropriate specialist skills could be procured.  So far as possible work was undertaken in house, but this was supported, where required, with specialist technical expertise to enhance the audit.

·       Councillor Shenton noted that the Council had been assessed as having the 22nd best Climate Emergency Action Plan of more than 400 local authorities in the UK and Northern Ireland.  However, it had been reported previously that it had had the 8^th best.  He questioned what had caused this drop and was informed that further information had been taken into account across all the local authorities.  Further clarification and information would be sought from the service department.

·       Councillor Gee expressed concern that the SEND audit was being deferred due to staff changes in the directorate.  The Lead Specialist Internal Audit and Investigations indicated that a review was being undertaken internally but that she would discuss the matter with the service.

·       Councillor Gee was concerned that there were separate audits on equalities matters and questioned what overview would be in place.  She was informed that the annual report would provide more detail.

·       Councillor Gee wanted to see the highest level of audit opinion achieved for the Cash and Bank Reconciliation audit.  The Lead Specialist Internal Audit and Investigations indicated that all reconciliations across the Council were currently being reviewed and the outcome of that audit work would be provided to the Committee when completed.

·       Councillor Ross queried why the progress report was up to the end of February and was informed that it was to provide Members with the most up to date position at the time of reporting and that the Annual Report would include the last month of the financial year. This would be presented to a future meeting of the Audit Committee.

·       The Lead Specialist Internal Audit and Investigation clarified what information and data would be collected and considered as part of the diversity and equality data collection. 

RESOLVED:  That the progress of audit and investigation activity against the 2021/22 Work Programme to 28 February 2022, be noted.