Agenda item

Progress Report on Internal Audit Activity

To examine the progress made between 21 July 2020 and 11 November 2020 in relation to the completion of the revised Annual Internal Audit Plan for 2020/21 (report of the Head of Internal Audit for SHDC enclosed).


Consideration was given to the report of the Head of Internal Audit, which examined the progress made between 21 July 2020 and 11 November 2020 in relation to the completion of the Annual Internal Audit Plan for 2020/21.


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 12 March 2020, the Annual Internal Audit Plan for the year was approved, identifying the specific audits to be delivered. Since that meeting, the plan had been revised in order to better respond to the Coronavirus pandemic.


Due to the late start of the internal Audit Plan for the 2020/21 financial year, no reports had been finalised to date, however the plan of work was on track to the revised timetable.


With regard to the virtual nature of interactions and clients providing information online, a slight delay had been seen in the early stages, however this had now settled down, and new ways of sharing data were continually being developed.


For following issues were raised:


·         The report stated that due to the late start of the Internal Audit Plan for work for 2020/21, a quarter one report was not provided, a quarter two report had been provided and upon return from maternity leave, the Internal Audit Manager would receive the quarter three report and would review both of the outputs with regard to the performance.  Was this not being picked up during the officer’s absence?

  • There was no work undertaken in quarter one, and quarter two was taken up with the Assurance Mapping exercise.  The Director of Audit advised that she wrote the quarterly reports, would send the quarter three report to the member of staff and upon her return, this would be discussed.  Anything contentious would be discussed with existing officers.


·         Members noted that within Appendix 1, no information had been added in the status column. 

  • Each item with a days’ delivered figure were in progress, the assurance mapping had reached draft report stage and the remainder were in progress as they had started in quarter three.  The first of the audits would be concluded within the next few days.  The Housing Benefit Subsidy report was being worked on and was being undertaken by Audit Lincolnshire.  The Director of Audit advised that she was in regular contact with Audit Lincolnshire to track progress, and she also advised that no report was produced for this audit.




That the progress of the internal audit plan of work for 2020/21 be noted.

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