Issue - meetings

REPORT OF THE SHARED INTERNAL AUDIT SERVICE

To receive the Annual Assurance Opinion and Annual Report.

RESOLVED:

(1)       That the Annual Assurance Statement and Internal Audit Report be noted;

(2)       That the results of the self-assessment, as required by both the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance and Improvement Programme (QAIP) be noted;

(3)       That the SIAS Audit Charter be accepted; and

(4)       That the assurance from management that the scope and resources for internal audit had been subject to no inappropriate limitations in 2018/19 be noted.

REASON FOR DECISION:  To review and note the Annual Assurance Statement and the Internal Audit Annual Report for 2018/19.

Audio Recording – Start of Item – 3 Minutes, 54 Seconds

The Committee considered the Shared Internal Audit Service in respect of the 2018/19 Annual Assurance Opinion and Annual Report presented by the Head of the Shared Internal Audit Service.

·         The Shared Internal Audit Service was formed in 2011.  Hertfordshire County Council along with 7 other Districts and Boroughs, all Hertfordshire Local Authorities, were a part of the shared service.

·         The Report provided by SIAS fed into NHDC’s Annual Governance Statement.

·         The Audit Charter was briefly highlighted by way of providing the Committee with introduction and purpose.

·         Reported that no matters threatened SIAS’s independence, and SIAS was not subject to any inappropriate Scope or Resource Limitations during 2018/19.  The Service Director – Resources confirmed to the Committee that no Limitations of Scope were imposed on the SIAS team, and went on to further state that he actively encouraged SIAS to point out anything they deemed as a  weakness, in order to provide NHDC with the best possible service.

·         Based on the audit work carried out, SIAS reported that the adequacy and effectiveness of the Council’s control environment, broken down between Financial and Non-Financial Systems, had provided an overall opinion of “Satisfactory” for both.

RESOLVED:

(1)       That the Annual Assurance Statement and Internal Audit Report be noted;

(2)       That the results of the self-assessment, as required by both the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance and Improvement Programme (QAIP) be noted;

(3)       That the SIAS Audit Charter be accepted; and

(4)       That the assurance from management that the scope and resources for internal audit had been subject to no inappropriate limitations in 2018/19 be noted.

REASON FOR DECISION:  To review and note the Annual Assurance Statement and the Internal Audit Annual Report for 2018/19.