Issue - meetings

REPORT OF THE SHARED INTERNAL AUDIT SERVICE

To receive and note the Q3 Audit Update Report.

RESOLVED:

1.    Noted the SIAS Progress Report for the period to 17 February 2023.

2.    Approved the plan amendments to the 2022/23 Internal Annual Audit Plan.

Audio recording – 58 minutes 41 seconds

Chris Wood, Head of SIAS, gave a verbal presentation and advised:

·         The performance statistics in paragraphs 2.11 and 2.12 showed that 83 audit days in the plan and 63% of projects had been delivered.

·         At least 24 audits would be delivered at the year end.

·         It was anticipated that over 80% of audits would be delivered in year, with 100% of the plan being delivered when the Annual Assurance opinion is delivered.

·         There was a significant number of final audit reports that had come through.

·         The climate emergency report was released after the Update Report was prepared.

·         The business continuity plan was a limited assurance report one with one new high priority recommendation.

·         The climate emergency report was a limited assurance report and there was a high priority recommendation within it.

·         Paragraph 2.6 detailed the requirement to report implementation dates and high priority recommendations to the Committee.

·         There were three high priority recommendations made in the Revenues and Benefits system technical team audit, with implementation dates at the end of March 2023.

·         The Careline Operations high priority internal audit recommendation had been implemented.

·         One proposed amendment to the audit plan is that the Strategic Planning audit would be deferred to the 23/24 plan, and was replaced with the community lottery audit.

Councillor Sean Nolan proposed and Councillor Clare Billing seconded, and following a vote it was:

RESOLVED:

(1)  Noted the SIAS Progress Report for the period to 17 February 2023.

(2)  Approved the plan amendments to the 2022/23 Internal Annual Audit Plan.