Agenda item

Consideration was given to a report presented by Louise Ivens, Head of Internal Audit, which provided a summary of Internal Audit work completed during 1^st February to 30th April, 2025, and the key issues that had arisen.

The plan attached as part of the report showed the position up to the end of April 2025, the progress of the 2024/25 audit plan, the reports finalised between February and April 2025 and performance indicators for the Team.  Since the last report there had been 3 audits postponed to 2025/26 and 3 audits removed from the plan. 

Internal Audit provided an opinion on the control environment for all systems or services which were subject to audit review. The report detailed the audit opinions and a summary of all audit work concluded in the last quarter. 10 audits had been finalised since the last Audit Committee, one of which had received Substantial Assurance, 4 received Reasonable Assurance opinion and 5 Partial Assurance. 

A review of the current performance indicators was detailed in Appendix D, post-audit questionnaires and results included at Appendix E and the Quality Assurance and Improvement Plan at Appendix F.  Appendix G set out details of the Internal Audit responsive audit work completed.

It was noted that work continued to progress implementation of the new Global Internal Audit Standards.  However, it was noted that since the last meeting, CIPFA had indicated that their fee would be in excess of that previously quoted for the undertaking of a full assessment (Minute No. 89 of 11^th March 2025 refers).  No further work was required with regard to the adjustment of cost to comply with the Council’s procurement rules.

Discussion ensued on the report with the following issues raised/discussed:-

-        The Internal Audit recommendations for Finance and Customer Services were monitored on a regular basis

-        The deferred recommendations for Finance and Customer Services and Children and Young People’s actions had now been completed

-        In all 6 cases, of the Regeneration and Environment deferred actions it was the first time they had been postponed and were due at the end of July

-        In response to a question on the KPI ‘Audits completed within planned time’, it was difficult to estimate how long an audit would take particularly if one had not been done previously and a number of factors impacted on the time taken .

Resolved:-  (1)  That the Internal Audit work undertaken since the last Audit Committee, 1^st February to 30th April, 2025, and the key issues that have arisen from it be noted.

(2)  That the performance objectives of Internal Audit and the actions being taken by audit management in respect of meeting the performance objectives be noted.

(3)  That the Assistant Director, Community Safety and Street Scene, be invited to the September meeting of the Audit Committee to discuss the outcome of the Home to School Transport Service audit.

(Appendix G was considered in the absence of the press and public in accordance with Paragraph 7 of the Act (information relating to any action taken or to be taken in connection with the prevention, investigation or prosecution of crime).