Issue - meetings

To note the Internal Audit Progress Report Q1 2020/21 attached at annex 1;

To make any comments and/or observations on the report to the Council’s Chief Financial Officer.

Members received the Internal Audit Progress Report Quarter 1 2020/21 and an update from Internal Auditors, Southern Internal Audit Partnership (SIAP).

Natalie Jerams, from Internal Auditors, SIAP,  introduced the report which summarised the status of live audit reviews (where there were outstanding management actions due) and provided an update on the delivery and any changes to the annual audit plan.

As set out in the plan, no audits were concluded in Quarter 1 2020/21. The scale of COVID-19 response and the wide-ranging challenges from the pandemic had been set out in the revised internal audit plan for 2020/21 which was presented to July’s Corporate Governance Group and the Audit Committee on 16 July 2020. The audit plan remained fluid to provide a responsive service that could react to the changing needs of the Council.

However, it was reported that scoping work on the majority of audits which were due to take place in Q2 were making good progress. Planned Q2 audits were: Programme and Project Management, Commissioning & Procurement – Procurement Cards, Health & Safety, three COVID-19 audits (on decision-making and governance, small business grants and emergency response and recovery), Cyber Security, Fleet Management and Core Financial Review of Housing Benefits. There were no further amendments to the audit plan that had been presented to the Audit Committee on 16 July 2020.

An audit review on ethical governance undertaken during the 2019/20 Internal Audit round was given an ‘Adequate assurance’ rating with four low priority actions to complete and one not yet due.

A number of management actions were overdue as the Council had been required to focus efforts on the emergency response to the COVID-19 pandemic. Outstanding management actions would be addressed in the next six months where practicable. All actions were highlighted until implemented.

Members asked if there were high priority actions on any of the audits. It was confirmed that there were none at the present time. Auditors also confirmed that there were no reports published that concluded a ‘limited assurance’ or ‘no assurance’ opinion (the lower two internal audit opinions).

Members noted that progress on carrying out the planned audits was now in a much healthier position than earlier in the year with some fieldwork taking place.

RESOLVED that the Internal Audit Progress Report Q1 2020/21 set out in Annex 1 and the observations of the Committee be noted.