Issue - meetings

The Head of the Internal Audit Consortium presented the proposed Internal Audit Plan 2023/24 for approval and highlighted that a summary of details were provided within Appendix 1 to the report.

Resource availability had been based on the Consortium Business Plan that was due to be approved by the Joint Board on 29^th March 2023.  The Plan allocated 483 days to Bolsover District Council for 2023/24, which was the same allocation as 2022/23.

The Head of the Internal Audit Consortium advised the Committee that there were 2 changes to the plan to note.

1)    The Council Tax audit had been replaced by the Non Domestic Rates Audit. That was because the Council Tax Audit was in progress for 2022/23 but the Non Domestic Rates audit had not been completed in 2022/23.

2)    The Environmental Health Miscellaneous Licenses audit had been replaced by a Pollution Prevention and Control audit. This audit had not been completed before and following discussions with Environmental Health was felt to add more value.

Moved by Councillor Graham Parkin and seconded by Councillor Nick Clarke

RESOLVED that (1) the Internal Audit Plan for 2023/24 be agreed,

2) it be noted that the Plan was provisional and may need adjusting and prioritising in the light of any emerging risks/staff shortages etc.