Issue - meetings

SIAS PROGRESS REPORT 2023-24

Meeting: 13/03/2024 - Finance, Audit and Risk Committee (Item 38)

38 SIAS PROGRESS REPORT 2023-24 PDF 643 KB

REPORT OF THE SHARED INTERNAL AUDIT SERVICE

To receive the SIAS Progress Report for the Internal Audit Plan 2023-24 as of 26 February 2024.

Decision:

RESOLVED: That the Finance, Audit and Risk Committee:

(1) Noted the SIAS Progress Report for the period to 26 February 2024.

(2) Noted the implementation status of the reported high priority recommendations.

(3) Noted the plan amendments to the 2023/24 Annual Audit Plan.

Minutes:

Audio recording – 49 minutes 46 seconds

The Head of Assurance presented the report entitled ‘SIAS Progress Report 2023- 2024’ and drew attention to the following, that:

· Since the report was written, further progress had been made on delivery of the Internal Audit Plan than anticipated and the view was now that SIAS were cautiously optimistic of better performance in completion of the Plan than outlined at the January meeting of FAR Committee. The reasons for audit delays were also covered at the previous FAR Committee and continue to be experienced.

· There had been four audits specifically carried forward to the 2024/25 Internal Audit Plan with the agreement of senior Officers.

· They had now delivered 80% of the plan days, an increase on the 73% in the report.

· Three further draft audits reports had been issued, and it was expected that another four draft reports would be issued imminently resulting in the plan being 76% - 80% completed by the end of the financial year.

· Four audits had been carried forward and there was the potential for a fifth due to Council capacity issues.

· SIAS were on track to deliver sufficient work from the Plan to support the 2023-24 annual assurance opinion presented to the FAR Committee in June.

· The implementation of the last high priority recommendation was highlighted in the report.

· There had been a change of focus on the Strategic Plan consultancy item, which would now be more of a data led audit regarding controls in the planning application system and related performance reporting.

The following Members asked questions:

· Councillor Terry Hone

· Independent Person John Cannon

In response to questions the Head of Service stated that:

· The four items moving into next year were, Houses in Multiple Occupation, Estates audit, Emergency Planning and Churchgate Project Ongoing Project Assurance.

· There were concerns that the Project Management item may also be carried forward.

· The IT Disaster Recovery item was now at the draft audit stage.

· The Churchgate Landlord Compliance and the grant work had been completed since the Committee papers were issued.

· As landlord for the Churchgate Centre there were some statutory responsibilities that the Council had to undertake including utilities and health and safety.

In response to a question the Service Director – Resources stated that consultants had been appointed for Churchgate to lead on the master planning process and detail design work had commenced. It was anticipated that the Council would attend the UK’s Real Estate Investment & Infrastructure Forum (UKReiiF) event to see what interest in the sector was available.

Councillor Chris Lucas proposed and Councillor Mandi Tandi seconded and following a vote, it was: