Issue - meetings

REPORT OF THE SHARED INTERNAL AUDIT SERVICE

To receive the Progress Report.

RESOLVED:

(1)       That the Internal Audit Progress Report for the period to 17 May 2019 be noted;

(2)       That the proposed amendments to the 2019/20 Audit Plan be noted; and

(3)       That the implementation status of High Priority recommendations be noted.

REASON FOR DECISION:  To allow the Committee to review, comment and challenge the current status of the Internal Audit Plan.

Audio Recording – Start of Item – 13 Minutes, 21 Seconds

The Head of the Shared Internal Audit Service (SIAS) presented an Update Report on Progress made by the Shared Internal Audit Service (SIAS) in delivery of the Council’s Annual Audit Plan for 2019/20 up to 17 May 2019.

Two highlighted areas:-

(1)       2018/19 Final Reports that had been issued since the last Committee meeting on 21 March 2019 – Of those - Corporate Debt Management had a limited Assurance Level; and

(2)       There were two High Priority Recommendations, which from a governance point of view was an area that Audit Committees should be focussing on.  That The Finance, Audit & Risk Committee be mindful of the target implementation date, and the implementation status of the agreed high priority audit recommendations. Referred to Appendix B, within the Report – Implementation Status of High Priority Recommendations.

In answer to questions from Members, the Head of the Shared Internal Audit Service, (SIAS) responded as follows:

The implementation date provided for the first high priority recommendation on Corporate Debt Management was 31 October 2019.  There should be an update of progress on high priority recommendations.  Encouraged Members to note the date and keep an eye on implementation progress.

SIAS made recommendations through the agreed Audit Report  -  accountability lay with officers to ensure action.

The Service Director – Resources stated that he monitored the Audit Plan throughout the year and regular reports would be provided to the Committee.  He would prefer to keep recommendations within the Committee Meeting cycle.   He did, state, however that if there was ever a Critical Recommendation, this could be flagged, separate meetings could take place, which would provide Members with the opportunity to raise questions for concern as appropriate at the next Finance, Audit & Risk Committee meeting.

The Service Director stated that the Authority had an effective Debt Management processes in place. In relation to the first period after a debt becomes overdue and the debt remained outstanding, this would then be referred back to the Service Area which had provided the initial service.  The recommendation within the report referred to  providing those particular members of staff with clear procedures being outlined and documented, in order that there would always be a consistent approach to debt management and recovery. 

RESOLVED:

(1)       That the Internal Audit Progress Report for the period to 17 May 2019 be noted;

(2)       That the proposed amendments to the 2019/20 Audit Plan be noted; and

(3)       That the implementation status of High Priority recommendations be noted.

REASON FOR DECISION:  To allow the Committee to review, comment and challenge the current status of the Internal Audit Plan.