Agenda item

The Internal Audit (IA) Service Manager presented the report which provided summary information on all IA work covered in relation to the 2018/19 Quarter 4 IA Plan, together with assurance levels in this respect.

It was highlighted that since the last IA progress report to CMT and the Audit Committee on 14 January 2019, five assurance reviews (including three follow ups) had concluded, one consultancy reviews had finalised and one grant claim (consisting of three memos) had been certified.

Key assurance reviews finalised included Mortuary which received a reasonable assurance opinion and Gifts and Hospitality which received a reasonable assurance opinion over the management of key risks. One consultancy review of Private Sector Housing had completed during this quarter.

It was reported that the Early Years Centre follow up was due to commence and in preparation for this, IA had met with the Head of Service to receive  an update on the progress of the three high and five medium risk recommendations. It was confirmed that two medium risks recommendations had been implemented but the remaining six had been extended to 30 June 2019. The reason for the extension was to allow a Business Improvement Delivery review to conclude before recommendations could be implemented. 

It was confirmed that three KPIs 5, 6, and 7 were reported as Red as reports were still in progress. This target was a challenge and a number of factors had impacted this including a restructure, recruitment campaign and staff members leaving the team. Officers explained the progress was being regularly monitored and discussed at team meetings.

During Member discussions, it was noted that the four high risks in the Emergency Duty Team were issued in December 2018 and they would be followed up once they reached their implementation deadline. In relation to Olympic House, IA and senior management in Social Care agreed to cease testing as review of the provision, staffing and site was being commissioned by the Director of Provider and Commissioned Care and to progress the audit would not add sufficient value or provide assurance to management or the Audit Committee.

It was also noted during Member discussions that the Review of the Effectiveness of the Audit Committee was based on CIPFA guidance, IA had met with the Chairman and testing had concluded. Agenda dispatch, minutes, skills matrix and training was also reviewed as part of the audit. The results would be published in June 2019. When planning for audit reviews, intelligence such as corporate and directorate risk registers are used to inform IA planning meetings.

Members were pleased with the progress of the successful appointments to a number of IA vacancies and that the team was fully recruited. It was confirmed that IA would continue to have a partnership with Mazars.

RESOLVED –

1)    That the Audit Committee noted the IA Progress Report for 2018/19 Quarter 4 and approval be given to the Quarter 1 Internal Audit Plan for 2019/20.

2)    That the Committee noted that the coverage, performance and results of Business Assurance Internal Audit activity within this quarter