Issue - meetings

Mr Dulay presented the planned audits due to take place in year three of the Internal Audit Strategy, during 2022/23 and advised the Group that a small number of changes have been made in response to evolving situations and ongoing risks. The plan is set within the context of a multi-year approach, such that areas of key risks would aim to be looked at over a three year audit cycle.

Details of the quarterly audits for the next year 2022-23 and subsequent three year audit cycle 2022-25, were provided in Appendix A attached to the officer’s report.

Members asked a specific question in respect of Rushcliffe Arena leisure centre and how and when any operational issues would be flagged and reported to officers, and whether comparisons are made with other authorities with similar leisure centre provision. Mr Dulay advised that audit on the leisure centre would be completed in Q1 of the upcoming year and would be contributed by the risk register for both operational and corporate risks.

Members asked specific questions the rationale behind altering the audit programme, highlighting why hybrid mail has moved to the 2022-23 audit plan and health and safety brought forward to the current plan for the group to consider at its next meeting in June. Mr Dulay advised that audits are often moved due to the response of emerging risks and conversations with the Director for Finance and Corporate Services and Finance Officers. The Chairman asked for clarity on the maximum amount of time between a specific audit area in the programme and what or who decides when they get audited. Mr Dulay explained that the BDO approach has no strict rules, however some critical areas are included in the plan annually such as Main Financial Systems but those with lower risk may be every three years. In addition the Service Manager – Finance advised that officers look at specific risks and respond to anything that may occur or what the Council wish to include in the Audit Plan and provided an example of the Sustainable Warmth Funding and the need for the Council to include this within the next Audit Plan Programme.

Internal Audit Charter

Mr Dulay asked the Group to review the Internal Audit Charter, Appendix 1 of the Internal Audit Strategy and Plan, which defines the internal audits mission, purpose, authority and responsibilities. The Charter establishes the internal audit’s position within the Council and defines the scope of internal audit activities and is a requirement of Public Sector Internal Audit Standards (PSIAS).

It was RESOLVED that the Governance Scrutiny Group:

a)    Approve the Internal Audit Strategy and Plan for 2022-2025

b)    Approve the Internal Audit Charter, Appendix 1 of the Internal Audit Strategy and Plan.