Issue - meetings

The report and any associated documents will be circulated as a supplementary agenda as soon as received.

RESOLVED: That the Committee:

(1)       Notes the Annual Assurance Statement and Internal Audit Annual Report

(2)       Notes the results of the self-assessment required by the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance and Improvement Programme (QAIP)

(3)       Approves the SIAS Audit Charter for 2022/23

(4)       Seeks management assurance that the scope and resources for internal audit were not subject to inappropriate limitations in 2021/22

REASON FOR DECISIONS: To update the Committee on the Annual Assurance Statement and Internal Audit Annual Report 2021/22.

The Chair of the Committee sought management assurance that the scope and resources for internal audit were not subject to inappropriate limitations in 2021/22.

The Service Director – Resources gave confirmation that no were no inappropriate limitations on the scope and resources for internal audit in 2021/22 and no matters which threatened the independence of SIAS.

RESOLVED: That the Committee:

(1)       Notes the SIAS Progress Report for the period to 30 May 2022

(2)       Notes the plan amendments to the 2022/23 Annual Audit Plan

(3)       Approves “Project Management” and “Temporary Accommodation” as ‘medium’ priority audit projects for Q3 2022/23

REASON FOR DECISIONS: To update the Committee on the SIAS Progress Report and set medium priority audit projects for Q3 2022/23

Audio Recording – 21:34

Chris Wood – Head of Assurance, SIAS presented the report entitled SIAS Annual Report and highlighted points including:

·                SIAS had given a reasonable overall assurance on the Council’s financial systems and reasonable overall assurance on the Council’s non financial systems;

·                The SIAS annual self-assessment against the Public Sector Internal Audit Standards and Quality Assurance and Improvement Programme was that SIAS generally conformed to the required standards;

·                The external quality assurance assessors also held that SIAS conforms with the standards;

·                In terms of performance on page 13, SIAS narrowly missed targets on plan days and plan projects at 91 and 92% respectively; this was nevertheless a good outcome in view of an organisational restructure that impacted auditors.

·                The work carried forward in the progress update has either been completed or was nearly completed;

·                The Committee was also required to approve the SIAS Audit Charter for 2022/23 and was recommended to accept one amendment in the glossary of terms, substituting “CAA” for “CAE” in the section related to the Chief Audit Executive;

·                SIAS also recommended that the Committee formally request management of the Council confirm that the scope and resources for internal audit were not hampered in 2021/22.

Councillor Terry Tyler proposed, Councillor Phil Weeder seconded and on the vote it was:

RESOLVED: That the Committee:

(1)       Notes the Annual Assurance Statement and Internal Audit Annual Report

(2)       Notes the results of the self-assessment required by the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance and Improvement Programme (QAIP)

(3)       Approves the SIAS Audit Charter for 2022/23

(4)       Seeks management assurance that the scope and resources for internal audit were not subject to inappropriate limitations in 2021/22

REASON FOR DECISIONS: To update the Committee on the Annual Assurance Statement and Internal Audit Annual Report 2021/22.

The Chair of the Committee sought management assurance that the scope and resources for internal audit were not subject to inappropriate limitations in 2021/22.

The Service Director – Resources gave confirmation that no were no inappropriate limitations on the scope and resources for internal audit in 2021/22 and no matters which threatened the independence of SIAS.

Chris Wood – Head of Assurance, SIAS presented the report entitled Update on 2022/23 Audit Plan and highlighted points including:

·                SIAS was on target for the audit plan given this was still close to the start of the financial year, and with projects scheduled to begin work in forthcoming months;

·                The Committee was requested to identify and approve medium priority audit projects for Quarter 3 and a pool of suitable projects had been identified in Appendix B.

The following Members asked questions:

·                Councillor Terry Hone

·                Councillor Terry Tyler

In response Chris Wood, Head of Assurance – SIAS advised that there were 13 potential topics and Members were being asked to select 2 from that group that they felt were of a higher priority to schedule in to Q3.

In response to questions the Service Director – Resources advised that the potential audit topics had been  ...  view the full minutes text for item 36