Issue - meetings

Report FSD24024

The report provided an update on Internal Audit activity and outcomes to date in the 2023/24 financial year and an update on counter fraud activity for the first three quarters of the year. The report also set out proposed changes to the Internal Audit Plan for the Committee’s approval.

The emerging themes from the year’s work related to Contract Management, Supplier Business Continuity Plans, Performance Management, Data Quality and Policies and Procedures. Appendix C to the report set out follow-up of Priority 1 recommendations; there was generally good progress, and further information on Priority 2 and 3 recommendations would be reported to the Committee’s next meeting. New professional Internal Audit standards were expected in June; a gap analysis was being carried out to identify the changes required and training needs. Changes to the Committee’s role were also anticipated. The Internal Audit Team continued to have problems with staffing resources, but contractors had been engaged to carry out some audits and the position was improving.     

In response to questions, the Head of Audit and Assurance explained that the Cloud Design and Migration Plan audit was an advisory audit which could not be carried out as the allocated auditor had left the Council – it was now proposed to carry out an assurance review of a subsequent iteration of the Plan. An update on this would be provided later in the year.

The Discharge to Assess audit had resulted in three Priority 1 recommendations, on Financial Management and Budget Monitoring, Operational Procedures and Performance Monitoring. Performance had improved on all these issues, but Internal Audit would check that the changes made were fully embedded and report back in November.

It was confirmed that although the Quality of Accommodation (Temporary Accommodation) audit would move into the 2024/25 programme, the actual delay would only be a few months.

A Risk Management Strategy for the Council had been drafted; it was intended that external consultants would be brought in to advise on key elements of the Strategy. It was hoped that this work could be carried out in the next few months, then the Strategy would be reported to the Committee.

RESOLVED that

(1)  The Progress Report be noted.

(2)  The amendments to the 2023/24 Internal Audit Plan set out in paragraph 3.1.5 of the report be approved.