Agenda item

This report details:

a)          Progress made by the Shared Internal Audit Service (SIAS) in delivering the Council’s annual audit plan for 2023/24 as at 15 September 2023.

b)           Proposed amendments to the approved 2023/24 Annual Audit Plan.

c)           Implementation status of all previously agreed audit recommendations from 2019/20 onwards.

d)           An update on performance management information as at 15 September 2023.

Recommendation:

• Note the Internal Audit Progress Report for the period to 15 September 2023
• Approve amendments to the Audit Plan as at 15 September 2023
• Agree changes to the implementation date for 1 audit recommendation (paragraph 2.5) for the reason set out in Appendices 3 to 6
• Agree removal of implemented audit recommendations (Appendices 3 to 6)

The Committee considered a report by the Shared Internal Audit Service (SIAS) regarding the delivery of the Council’s Annual Audit Plan for 2023/24 as of 15 September 2023.

The report proposed one amendment to the approved 2023/24 Annual Audit Plan and updated the Committee on the implementation status of all previously agreed Audit recommendations from 2019/20 onwards, as well as providing an update on Performance Management information as of 15 September 2023.

The Committee Members were recommended to:

1.    Note the Internal Audit Progress Report for the period to 15 September 2023;

2.    Approve the proposed amendment to the 2023/24 Audit Plan;

3.    Agree changes to the implementation date for one audit recommendation (Paragraph 2.5 of the report) for the reason set out in Appendix 5 of the report; and

4.    Agree removal of implemented audit recommendations (Appendices 3 to 6 of the report.)

MrDarren Williams, Head of SIAS, introduced the report, noting that this was the second progress report that the Committee had received for 2023/24. Mr Williams then summarised key parts of the report, as follows.

a)    Page 19: Three Final Internal Audit Reports and been issued since the July Committee, these relating to the areas of Business Continuity Planning; Payroll; and Fixed Asset Register. All three audits had been given a Reasonable Assurance Opinion.

There were two reports in draft, these being the audits of Benefit Systems Parameter Testing, and Taxi Licensing, both of which were awaiting a Management Action Plan.

b)    Page 20: Outstanding Audit Recommendation Follow-Ups. Since the July meeting of the Committee, an extension to an originally proposed implementation date for the Complaints Handling Audit has been requested by management, changing the target date from 31 May to 31 October 2023.

c)    As set out in the Appendices to the report, three of the Audit Recommendations that were reported as outstanding in the July report to the Committee had been implemented.

d)    Page 21: An update on current performance against Key Performance Indicators (KPIs) was provided. The delivery of planned audit days was at 28% against a profile of 32%, that is, 10.5 days behind where officers would have liked to have been at this stage in the year.

e)    Projects to Draft Report Stage by 31 March 2023: 12% had been delivered against the profile of 30%, which was a difference of three projects. Two of these projects: IT Operations, and Safeguarding, were currently in fieldwork.

f)     Mr Williams informed the Committee that a new Indicator, “Planned Projects to Final Report” has been introduced, that is, Final Reports for audits within the plan to be issued by the publication date of the Annual Assurance report. It was highlighted that the first measurement of this indicator could not be reported before May 2024, this being the date of the next Annual Assurance Report would be presented to the Committee.

g)    Client Satisfaction: this was 100% based on two questionnaires out of 13 that had been returned,

Mr Williams introduced Leigha Britnell, who had recently been appointed as the Council’s Client Audit Manager, noting that Ms Britnellwould be taking over the management of the Audit Plan and would be presenting the report at the next meeting of the Committee.

RESOLVED: That the Committee –

1.    Note the Internal Audit Progress Report for the period to 15 September 2023;

2.    Approve the proposed amendment to the 2023/24 Audit Plan;

3.    Agree changes to the implementation date for one Audit Recommendation (Paragraph 2.5 of the report) for the reason set out in Appendix 5 of the report; and

4.    Agree removal of implemented Audit recommendations (Appendices 3 to 6 of the report.)