Issue - meetings

Committee considered a detailed report which advised of the progress made on the 2022/23 Internal Audit Plan.

Appendix 1 to the report set out a summary of reports issued to date in respect of the 2022/23 Internal Audit Plan.  Each report showed the level of assurance given and the number of recommendations made / agreed where a full response had been received.

The definitions of the assurance levels used were set out in the report and Committee was asked to note a new level of assurance that had been introduced which was ‘inadequate assurance’.  These assurance levels had now been linked to definitions of risk within the risk management strategy.

During this period 4 reports had been issued, 2 with substantial assurance and 2 with reasonable assurance.  No issues relating to fraud were identified

Appendix 2 to the report provided full details of the audits completed and those in progress.  Committee was asked to note that due to workloads in the Licensing section the taxi licensing audit had been deferred to November and treasury management and corporate targets would be looked at in its place.  Further, to avoid any repetition of work, the audit of Homelessness was also on hold as the Housing section had recently received a visit from the Department for Levelling Up, Housing and Communities (DLHUC), who had provided feedback on the Homelessness section and procedures.  The Internal Audit Consortium Manager requested Committee’s agreement to defer the audit to 2023 where any recommendations made by the DLHUC would be picked up as well as any recommendations made from internal audit.

Committee was asked to note that progress against the plan had been impacted by the departure of a BDC auditor in May 2022.  A new auditor had been appointed in August 2022, however, initially audits would take longer to complete as training took place.

Moved by Councillor Tom Munro and seconded by Councillor Chris Kane

RESOLVED that the report be noted and the audit of Homelessness be deferred until 2023.

(Internal Audit Consortium Manager)