Issue - meetings

FSD 20025

Members were presented with the draft Annual Internal Audit Plan for noting and approval. The processes undertaken to draft the Plan were outlined by the Head of Audit and Assurance. The Plan and Charter would be considered as part of a peer review in 2021. It was noted that an updated Internal Audit Charter had also been submitted for comment and approval. The Internal Audit Charter highlighted that as the reporting line for insurance matters was now through the Head of Audit and Assurance it set out safeguards to preserve independence.

The Chairman referenced the planned audit of FOI and Subject Access Requests. He wondered how effective LBB was in managing demand. The Head of Audit and Assurance replied that a review of the arrangements in place would be undertaken, along with an identification of weaknesses. 

The Chairman highlighted that following the introduction of the Criminal Finances Act, HMRC required a risk assessment to be undertaken to look at controls in place to prevent tax evasion by individuals, as well as corporate tax offences. All companies were required to undertake this risk assessment, and this had been requested by the Chief Accountant. LBB’s Tax Advisors would be running a half day course on this. 

The Chairman referred to the proposed audit of the Virtual School which fell under the remit of the Children’s Social Care Division. It was noted that the former Head had now retired and that her replacement needed time to settle in. A meeting had taken place with Children’s Services which had been useful, and they were keen for this audit to take place.

A Member asked a question regarding the monitoring of Environmental Services Contracts. It was clarified that Internal Audit would not be looking at all ECS contracts, but would be looking at a sample. A qualitative review of the contract monitoring information would be undertaken.

A Member enquired if an audit could be undertaken solely of the Carefirst system. The Head of Audit and Assurance answered that a designated project team had been assigned to deal with the replacement for Carefirst. Some of the current problems associated with Carefirst usage related to user error, others to system design. It was envisaged that these issues would be factored into the new system design.

A Member made a comment with respect to the monitoring of contracts. He said that in the industry that he had been working in previously, a contractor had to deliver on time every time, otherwise the supplier would lose the contract. He expressed the view that it was a waste of time and money to keep monitoring contracts. The Head of  Audit and Assurance responded that in his experience it was necessary to undertake in-house monitoring of contracts. In certain fields there was not always adequate competition to easily exit contracts.

A Member congratulated the Head of Audit and Assurance on a good Internal Audit Plan. He also referenced the Merit Award Scheme which was included in the plan and  ...  view the full minutes text for item 31