Agenda item

The Chief Finance Officer presented this report. He updated the Panel on the

following.

The internal audit plan is still being progressed. With the exception of the Financials

and HR and Payroll Implementation, all are now complete. There has been some

difficulty as contractors do not have the resources either. The team are looking at

getting another agency to carry out some of the work.

The internal control board sat last week. They reviewed the timeliness of actions and

bringing internal recommendations to implementation. There was a dispute

surrounding the accounts payable audit, in which they agreed that the approach

taken by management was reasonable, to keep it under review until it is resolved.

there was also discussion around the number of recommendations that had been

closed. They were satisfied with the Directors’ support that those actions had been

addressed.

The type of controls as they relate to High or Medium findings continue to be

monitored. The majority of the controls where action is required are in procedures,

compliance and information security.

On the schools’ audit, there is no mechanism at the moment that is resourced to

enable the schools to feedback on their progress so these numbers were excluded

from the report. This falls under the schools’ governance- for completeness, when

these audits are finalised they will go to the Director for Educational Standards so

that their team look at the audit and the recommendations in the context of other

matters that they are working with headteachers on.

In the next financial year, internal audit will perform an exercise to find an external

assessor to carry out the Public Sector Internal Audit Standards assessment. Once

the exercise is complete, internal audit will suggest the preferred provided to

members. Internal audit implemented all but one of the recommendations- internal

audit are recommending that members reconsider implementing the recommendation

to annually complete an effectiveness assessment that includes an assessment of

the effectiveness of the internal audit service and HIA.

The Chair noted that the backlog of corporate actions is starting to decrease. When

asked about the process of recruitment of the head of Internal Audit, the officer

responded that in the interim there are plans to recruit via agency because the wider

role will need a reconsideration of responsibilities.

Action

Regarding the outstanding actions on; the transparency code, data breach, prepayment

cards and safeguarding, it was asked that more information is provided on

those, of which the officer noted.

Action

The officer responsible for the Local Government Transparency Code should be

proving a written briefing when they return from sick leave of which officers will

circulate if received before the next meeting.

Members asked for context regarding the PSIAS recommendation. The Chair asked

if the Audit Panel itself should consider the effectiveness of the internal audit service

at large, therefore it is not a self-assessment of the Panel, it is the Panel conducting

an assessment of the Council’s internal audit function. Officers responded that the

assessment focus is the skills and function of the Panel.

Action

Officers to produce this self-assessment for the Panel to review on an annual basis

for the next meeting