To examine the progress made between 2 March 2020 and 24 July 2020 in relation to the completion of the Annual Internal Audit Plan for 2019/20 (report of the Head of Internal Audit enclosed).
(Please note that Appendix 3 to this report is not for publication by virtue of Paragraph 3 (Information relating to the financial or business affairs of any particular person (including the authority holding that information)) in Part 1 of Schedule 12A of the Local Government Act 1972, and is therefore attached to this agenda at item 11).
Consideration was given to the report of the Head of Internal Audit, which examined the progress made between 2 March 2020 and 24 July 2020 in relation to the completion of the Annual Internal Audit Plan for 2019/20.
The Governance and Audit Committee received updates on progress made against the annual internal audit plan. The report formed part of the overall reporting requirements to assist the Council in discharging its responsibilities in relation to the internal audit activity.
The Public Sector Internal Audit Standards required the Chief Audit Executive to report to the Governance and Audit Committee the performance of internal audit relative to its agreed plan, including any significant risk exposures and control issues. The frequency of reporting at South Holland was to each meeting.
To comply with the above requirements, the report identified:
· Any significant changes to the approved Audit Plan;
· Progress made in delivering the agreed audits for the year;
· Any significant outcomes arising from those audits; and
· Performance measures to date
The Committee was advised of details of progress made in delivering the agreed audit work, and the outcomes arising from the auditor’s work was detailed within the report.
At the meeting on 14 March 2019, the Annual Internal Audit Plan for the year was approved, identifying the specific audits to be delivered. Since the report to the Committee in November 2019, there had been no further significant changes to that plan.
During the period covered by the report, Internal Audit Services had issued three final reports, and a total of two reports had been issued in draft and were awaiting management responses – Corporate Governance (Reasonable Assurance);Housing Repairs and Maintenance (Reasonable Assurance); Car Parks (Limited Assurance); Procurement and Contract Management (Draft) (Reasonable Assurance); and Disaster Recovery (Draft) (Reasonable Assurance). The findings, and issues to be addressed were detailed within the Executive Summaries at Appendices 2 and 3 of the agenda.
It was noted that Appendix 3 to the report was not for publication by virtue of Paragraph 3 (Information relating to the financial or business affairs of any particular person (including the authority holding that information)) in Part 1 of Schedule 12 of the Local Government Act 1972. Members resolved to exclude the public during discussion of this item (as detailed in minute numbers 6 and 7 below), and the public were then able to re-join the meeting following this discussion, and for agreement of the report’s recommendation.
That the report be noted.