Agenda item

Report of the Interim Chief Executive (Section 151 Officer)

The Audit and Procurement Committee considered a report of the Interim Chief Executive (Section 151 Officer), which provided an update on the internal audit activity for the period April to December 2022, against the Internal Audit Plan for 2022-23.  The report was presented in order for the Audit and Procurement Committee to discharge its responsibility 'to consider summaries of specific internal audit reports as requested' and 'to consider reports dealing with the management and performance of internal audit'.

The Internal Audit Plan for 2022-23 was presented to the Audit and Procurement Committee at its meeting on the 27^th June 2022.  The Plan provided for 560 days of internal audit work in 2022-23.  However, as a result of unplanned absence in the Service from quarter three onwards, it had been necessary to make changes to the Audit Plan given the reduction in available resources.  As such, the Plan was now based on the provision of 430 days of internal audit work in 2022-23.  The Service have accommodated the change in the 2022-23 Audit Plan through reprogramming some internal audit work into the first quarter of 2023-24, at which time priority will be given to the completion of those reviews which are important to the delivery of the annual internal audit opinion.

The key target facing the Internal Audit Service is to complete 90% of its work plan by the 31st March 2023.  As at the end of December 2022, the Service had completed 68% of the Audit Plan against a benchmark of 75% (which reflects delivery of 100% of the plan) and was on track to complete 90% of the audits within the revised audit plan by the end of 2022-23. 

Appendix 1 of the report provided a list of the audits finalised between April and December 2022, along with the level of assurance provided.  As at 30^th December 2022, the following audits were in progress:

·  Limbrick Wood Primary School

·  Annual Governance Statement

·  Climate Change Risk Assessment

·  Mobile Devices – Formal Follow Up

·  Cyber Resilience – Formal Follow Up

·  Pre-Employement Checks

·  Pot Hole Pro Health Check

·  Accounts Payable

·  Statutory Compliance

·  Parking Enforcement – Formal Follow Up.

Details of a selection of key reviews completed in this period were provided at Appendix Two. In all cases, the relevant managers had agreed to address the issues raised in line with the timescales stated.  These reviews would be followed up in due course and the outcomes reported to the Committee.

In relation to the limited assurance for CareDirector 21-22, the Committee expressed concern regarding the number of recommendations which had not yet been addressed.  The Committee were advised that an upgrade had been implemented by the software developer that was out of the Council’s control and had resulted in the programme not operating as it should have.  Considerable work had been undertaken to create work around protocols to maintain service until the error was rectified.  The Chief Internal Auditor indicated that she had been working closely with the Adult Management Team to progress the outstanding recommendations and was now confident that they understood the actions required along with the reasons for the recommendations. 

RESOLVED that, the Audit and Procurement Committee:

1.  Note the performance at quarter two against the Internal Audit Plan for 2022-23.

2.  Considered and note the summary findings of the key audit reviews attached as Appendix two to the report submitted.