Agenda item

To consider a report by the Head of Internal Audit (copy enclosed) updating members on Internal Audit progress.

 

The Chief Internal Auditor (CIA) introduced the report (previously circulated) updating members on the Internal Audit Team’s progress in terms of its service delivery, assurance provision, reviews completed, performance and effectiveness in driving improvement. It had also included an update on progress with the CIPFA Good Practice for Audit Committees.

The internal audit team had continued to provide advice and support in relation to changes to control arrangements that the Council had to implement in response to the pandemic. Confirmation that the planned audits had been prioritised 2020/21 as reported to the committee in November 2020 and, while engagement from services was generally good, Covid-19 continued to impact on the pace and progression of some of our audits.

 

It was highlighted to members the Audit Plan remained under regular review, as well as the progress in delivering assurance work, to gauge if the Chief Internal Auditor can form an Annual Opinion on governance, risk management and internal control arrangements without any scope limitations. CIPFA had recently released guidance for providing an Annual Opinion with Scope Limitations which will be used should it be required.

 

The report provided information on work carried out by Internal Audit since the last committee meeting. It allowed the committee to monitor Internal Audit’s performance and progress as well as providing summaries of Internal Audit reports. Confirmation was provided to members that the appointment of a new Senior Auditor had been successful. Confirmation was also received that resource available to the Chief Internal Auditor will not be reduced, therefore the recruitment process to fill the vacant Auditor post will be initiated shortly.

 

Confirmation that 6 Audits had been completed since the last committee meeting. Members were reminded details of each of the audits had been included as appendix 1 to the report. A brief background of each audit was presented to the committee -

Provision of Homeless Accommodation

Recruitment & Retention

Ysgol Pendref

Ethical Culture

Queen’s Buildings

Data Protection & Freedom of Information.

 

The CIA confirmed that three audits had not yet started but had been prioritised to commence in the coming months. These key audits aided in the progress of delivering internal audit assurance. These were

·         Denbighshire Leisure Limited

·         ICT Capacity and Resilience

·         Risk Management – corporate risks not covered by other audits.

 

The training arranged with CIPFA on “How to be a more effective audit committee” had been put on hold temporarily due to the coronavirus pandemic. The CIA confirmed communication would continue to enquire if any remote training would be possible.

 

General discussion –

·         Members requested the self-assessment against the CIPFA Practical Guidance for Audit Committees be issued as soon as possible.

·         Confirmation that the homelessness audit had been completed prior to the pandemic.  Members did not agree with the use of hotels and bed and breakfast for the homelessness. Work was on going into options of offering accommodation to residents and families.  It was confirmed a number of reports had been presented to Scrutiny to debate the homelessness provision in Denbighshire. The Monitoring Officer confirmed a report had been agreed by Chairs and Vice-Chairs to be presented to the Partnerships Scrutiny in the Autumn term. Members could request a specific detail to be considered by Chairs and Vice-Chairs by completing the appropriate form. The Monitoring Officer agreed to communicate with the Scrutiny co-ordinator to include the audit report as part of the homelessness report presented to scrutiny.

·         Members heard, that due to certain circumstances such as special environmental needs, domestic violence or other factors a number of residents from other county’s residing in Denbighshire and vice versa. It was also noted that Denbighshire and other local authorities had a duty of care to provide suitable accommodation for individuals.

 

 

EXCLUSION OF PRESS AND PUBLIC

 

In order to address the concerns raised under the Appendix 3 of the Internal Audit- Queens Building it was –

 

RESOLVED that under Section 100A of the Local Government Act 1972, the Press and Public be excluded from the meeting on the grounds that it would involve the disclosure of exempt information as defined in Paragraph 16 of Part 4 of Schedule 12A of the Act.

 

A confidential appendix was presented by the Chief Internal Auditor. The appendix had been presented to members for debate as it had received a low assurance audit report. The scope for the review covered the following areas: roles and responsibilities and governance arrangements; finance and grant funding; and project delivery and risk management. The project had been an element of the Rhyl Regeneration Programme Board as part of a wider remit to regenerate the town centre.

 

Members debated the results of the audit report of the project management of Queens building including the action plan. Members raised concerns on the audit report and the findings. Members requested that an update report be brought back to committee to assure members the action plan is being completed.   

 

RESOLVED – that

·         The committee note the Internal Audit’s progress and performance and,

·         An update report on the Queen’s Building be presented back to the committee