Agenda item

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 considered by the leadership team and that Project Management and Temporary Accommodation were suggested for adoption for Q3, and parking strategy, safeguarding and the community lottery be considered by Q4. Given the estimated time allocated to each audit it was felt these 5 topics could be completed successfully.

Councillor Terry Tyler proposed, Councillor Clare Billing seconded and on the vote it was:

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