Issue - meetings

To note the Q2 2021/22 internal audit progress report available at Annex 1.

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

Natalie Jerams, Deputy Head of Southern Internal Audit Partnership (SIAP), gave the Committee an overview of the quarter 2 progress report on the internal audit plan, management actions and areas of concern. It was noted that all audits were currently on track for delivery to date.

The report contained two additional tables (Pg. 76-77) setting out some background to overdue high priority management actions. SIAP confirmed that they monitored and followed up all management actions through to completion.

It was confirmed that all actions relating to the review of income management at the Harlequin Theatre were now complete.

Two reviews that were concluded during the quarter that had received a ‘limited’ assurance opinion (Establishment Control and Environmental Health and Licencing); SIAP’s report provided additional information and management’s response.

Since the last committee meeting, two further reviews were concluded:

• Annual governance statement – substantial assurance
• Disabled facilities grant – reasonable assurance

One additional review had been added to the audit plan with regard to the ‘Cultural Recovery Fund’ Covid-19 grant assurance. The audit plan included provision for reviews relating to Covid-19; this review would be resourced from this allocation.

The Committee thanked SIAP for the inclusion of more detail on overdue high priority management actions and observed that it would be useful to also have this  detail regarding low and medium rated actions as some had been overdue for some time. The Committee also wanted to be assured regarding with their ranking as low or medium management actions that have been outstanding for some time may warrant a higher priority. It was agreed that this would be considered.

RESOLVED that:

(i)            The Audit Committee notes the Q2 2021/22 internal audit progress report available at annex 1; and

(ii)          That the Council’s Chief Finance Officer notes the comments made.