Agenda item

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

The Lead Member for Finance, Performance and Strategic Assets along with the Chief Internal Auditor (CIA) introduced the report (previously circulated). Members were updated on the Internal Audit Team’s progress in terms of its service delivery, assurance provision, reviews completed, performance and effectiveness in driving improvement.

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. Also included was a summary of the changes to the structure of Internal Audit for members reference.

Confirmation that 8 Audits had been completed since the last committee meeting. The completed audits had all received a high or medium assurance. There had been two follow up reviews completed since the last update and summaries were included for information. One of the follow ups was presented to the Partnership Scrutiny Committee July 2022. A National Fraud Incentive review had also been completed by the audit team.

Details of the team and its make up were provided to the committee. It was hoped that approval to appoint a senior auditor would be approved and go out to recruitment. The team had also had a member of staff on long term absence.

The Chair thanked the Lead Member and Chief Internal Officer for the detailed introduction.

During the discussion –

·         It was confirmed an audit of revenues and benefits for 2022/23 was due to commence.

·         In regards to the Equalities report it stated within reason the council was compliant. Included had been three actions to be addressed. Once the three actions had been resolved the audit team would be satisfied. The actions had been given a timescale to be completed before a follow up review. The findings of follow up reviews would be included in update reports presented to Governance and Audit committee.

·         Confirmation that the first meeting of Equality forum was due to take place the end of October 2022. A national report had been produced by Audit Wales on Equality of impact assessments, identifying issues found locally are also found nationally.  

·          Compliments to the Audit team staff for quick responses to members questions was highlighted. Members wanted to thank the team for providing feedback on concerns outside of the meeting.

·         The work programme was constantly reviewed. Not having a full complement of staff has impacted the number of audits completed. Reviews of how to work more effectively going forward was being conducted. Audits are reviewed and the order of completion is prioritised in order of importance.

·         Audit of City, Town and Community Councils are beneficial for the authority.

·         Audit Wales congratulated Internal audit for the work completed in schools and community councils. It was felt to be an important piece of work.

·         Reference numbers could be included on the report.

·         A number of areas fall under the Financial Services area such as payroll and treasury management.

·         Members were pleased to note the process of recovering the overpayments found on the NFI had begun.

·         Officers felt North & Mid Wales Audit Partnership sub-group where very beneficial. It allowed discussions on possibilities and ways to prevent fraud. It was hoped the group would help share experiences and expertise.

·         A review of the guidance documents for project management had been conducted. The importance of establishing boards very early in a project was stressed.

Confirmation that a planned audit of Christ the Word Catholic School in Rhyl was scheduled following the recent Estyn review. Audit would review and go through the action plan that has been agreed by the Education department.

RESOLVED that, members note the Internal Audit’s progress and performance.