Agenda item

Auditors from RSM UK Risk Assurance Services will present the Internal Audit Progress Report.

The Internal Auditor from RSM UK presented the report to update Members on the current position of the 2023/2024 Internal Audit Plan.

Audit dates for the 2023/2024 Internal Audit Plan had been agreed with management and scoping meeting dates had also been agreed.  All audits had been sufficiently resourced and were booked into the internal audit schedules.  The Auditors were on track to deliver all audits during the current financial year to be able to provide a Head of Internal Audit Opinion.  One audit was complete and was able to be brought before a future Committee meeting.  Two audit areas were to be confirmed with management; however, resources were held in the internal audit scheduling software between January – March 2024 to be able to deliver these when agreed.

A Progress report was to be heard at each future Governance and Audit Committee meeting and it was fully expected that the full audit programme was to be delivered as expected, with the support of officers, through regular communication.

During discussion, Members raised the following points:

·            The extensive work to be undertaken was acknowledged alongside the reliance on officers within the Finance Team.  Had the most essential audits been prioritised?

·            When would the information be provided so as to ensure completion of the final two audit assignments?

·            Which audit items had been held back?  It had been previously requested that an audit be conducted on the Housing Process and the delays within the repairs system.

·            If a new audit requirement emerged, was there flexibility and resilience to undertake it?  An extra meeting may be required to hear all audits by the end of the year.

The Deputy Chief Executive acknowledged the comments about workload and added that all officers were focused on supporting the delivery of the Plan.  There was enough resilience within the Finance Team to ensure that happened.  It was for the Governance and Audit Committee and the Senior Team to collectively agree where the audit time would be best spent.  It had been recognised that a request had been made for an audit on the Housing Repairs process, however, this had not been formally proposed, seconded and agreed as a decision by Members. 

A Member proposed that the Housing Responsive Repairs process and delivery be added to the Internal Audit Plan.  This was seconded and AGREED.

It was considered that the Housing Planning process could be considered in future Audit Plans.

The Deputy Leader informed Members that nationally there were limited numbers of Internal Auditors for Local Government and this had impacted costings and workload.

The Deputy Chief Executive confirmed a published decision that clarified the financial implications of the use of Internal Auditors on an interim basis.  The Officer confirmed a link to this publication could be circulated to Members if they requested it.

The Auditor confirmed that any suggested changes or additions would be looked at and the rationale for making those changes or swapping for a different audit within the Plan would be brought before the Committee.

ACTION: 

The link to the publication to be circulated to Members of the Governance and Audit Committee.