Issue - meetings

To note the Quarter 4 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 4 progress report on the delivery of the internal audit plan, highlighting any key observations and giving an update on live audit reports that currently had management actions pending.

It was noted that 94% of audits had been completed to date with the following two reviews outstanding:

·         Contract management – at draft report stage

·         Parking enforcement – fieldwork yet to conclude

These remained in progress and would be carried over and form part of next year’s annual report and opinion.

It was noted that there were no new audit reports with a limited or no assurance conclusion. Within the report there was a line by line breakdown of the individual audits that made up the 2021/22 plan.

In respect of the overdue management actions, a Member asked how the revised dates were signed off and was the Council prepared to accept the risks that delays could pose. It was noted that all overdue management actions were of a medium priority.

The Head of Paid Service explained that the Corporate Governance Group (comprised of the statutory and senior officers of the Council) met monthly and SIAP’s progress updates were considered at this meeting while holding Heads of Service to account for any overdue actions or proposed changes to deadlines. As previously explained, the past two years have been particularly challenging due having to prioritise the response to the pandemic meaning that significant decisions needed to be made at times which impacted on operational plans and priorities. The Council was now returning to business as usual, but this had not yet concluded; therefore, it would be necessary to continue to take decisions to reprioritise management actions in some areas when required. The Head of Paid Service also confirmed that overall accountability was held by her. Target dates for management actions were set by the lead officers and SIAP have an opportunity to feedback on their reasonableness before being adopted.

It was also explained that, if decisions needed to be made due to another crisis (such as the requirement to set up new services as a result of the war in Ukraine), then the Council would continue to prioritise that.

It was noted that Members had received a briefing note prior to the meeting which gave context to the overdue management actions over the past two years during the pandemic.

Members concurred that they had been given reassurance around overdue management actions.

RESOLVED that:

     I.        The Committee notes the progress in delivering the audit plan; and

    II.        That Committee’s comments and/or observations on the report be fed back to the Council’s Chief Finance Officer;