Issue - meetings

Report of the Executive Manager – Finance and Corporate Services.

Greg Rubins, Head of Internal Audit at BDO, the Council’s Auditors provided a 5 month update and summary of the Internal Audit Progress Report. The report reflects the current progress made against the Annual Internal Audit programme along with significant recommendations with regards to audits completed during this period.

Mr Rubins advised the Group that due to Covid-19, some of the planned audits had not taken place. However, he assured embers that BDO were now making good progress in the deliver y of the 2020/21 audit plan.

Charlotte Thomas, Senior Auditor at BDO presented the Budget Management Audit 2020/21 and reported a positive substantial opinion. As a result of testing, two low priority findings were identified and management actions were agreed in respect of these findings.

Looking ahead Ms Thomas provided a table, which displayed the audits in the Internal Audit Plan along with their current status, and advised the Group that these maybe subject to change if any further issues arise in light of the Covid-19 pandemic.

In addition, Ms Thomas advised the Group of some changes to the Internal Audit Plan as agreed with management. These include:

·       The Country Parks Income review has been replaced, due to events not going ahead due to Covid-19. A Fraud and Risk Assessment is now planned instead, following the preliminary work completed as part of the annual Fraud Report.

·       Markets has been replaced by business grants in light of the extensive emergency work undertaken around business grants as a result of Covid-19.

Ms Thomas also advised the Group that a follow up report will be submitted to Governance Scrutiny at its meeting on 24 November to update members on both the legacy recommendations made by the previous Auditors and on any actions raised within the internal audit reports.

Members questions how the Audit Plan list was generated and whether a second potential lockdown due to the Covid-19 pandemic would affect the delivery of the Audit Plan. Mr Rubins explained, the Audit Plan had been agreed by management and Governance Scrutiny Group at a previous meeting. In respect of completing the audit plan should any issues arise from any further outbreaks of Covid-19, Mr Rubins assured the Group that any issues would be prioritised and any changes agreed with management and that processes were in place should a second lockdown take place.

It was RESOLVED that the Internal Audit Programme be noted.