Issue - meetings

Internal Audit Progress Report Q2

Meeting: 23/11/2023 - Governance Scrutiny Group (Item 24)

24 Internal Audit Progress Report Q2 pdf icon PDF 135 KB

Report of the Director – Finance and Corporate Services

Additional documents:


Mr Armstrong from BDO, the Council’s Internal Auditors presented the second Internal Audit Report and its progress for the year against the Internal Audit Programme.


The report highlighted the completion of the Reconciliation Review, which received a substantial rating for design and a moderate rating for effectiveness with one medium and two low level recommendations. There were no limited assurance reports issued and management actions had been agreed for all recommendations.


Mr Armstrong provided the Group with a sector update from the Chancellors autumn statement, advising that there will be changes to the planning process including central government support on larger applications and a freeze on business rates to support the retail and hospitality sector. It was noted that with regards to the planning reform the details are yet to be finalised.


Councillor Gowland questioned the audit findings and the lack of evidence retained for the separation of duties between officers preparing and reviewing the reconciliations and asked whether the Group should be concerned. The Service Manager – Finance explained that the Council’s financial processes do have substantial support in place and the verification and authorisation of financial transactions are completed by separate officers.


It was RESOLVED that the Governance Scrutiny Group considered and noted the Q2 Internal Audit Progress Report for 2023/24 (Appendix A) prepared by the Council’s Internal Auditors.