Decision Maker: Audit Committee
Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: No
The Committee considered and discussed this report that contained information about the internal auditors’ opinion on the adequacy and effectiveness of the Council’s internal control framework.
It was noted that despite a limited number of control issues previously reported to the Committee, SWAP had given an opinion of ‘medium assurance’. This is the same conclusion in 2015/16 and the opinion had been incorporated in to the Annual Governance Statement.
Members noted that there were a higher number proportion of Partial assurance audits and it was explained that this was a result of the Council asking the Auditors to specifically target their work in areas that managers and/or auditors consider to be high risk, and where they have asked for help. It was accepted that on that basis is work in such areas would result in more partial audit findings and it would therefore not be a sensible use of SWAP time to audit areas where strong assurance had been reported.
In response to a question it was stated that there would be a continuation of the practice of the former Audit Committee in the last quadrennium of scheduling all Partial assurance audits to report back to the Committee at a future public meeting, and for the relevant manager/s to attend and report on the progress against the agreed Action Plan from those audits. Only one third of audits had a partial opinion. 18 follow up audits, 11 risk has reduced to a satisfactory level and come off the risk management system (JCAD).
There was a brief discussion of the report and Appendix 2 which detailed the progress of delivery of the work plan for 2018/19 with answers being provided for specific questions on various services areas and it was noted that some recommended actions that appeared to be outstanding for some time were due to programmed improvements and therefore did not mean that the required remedial work had not been addressed.
Members accepted the report and the Internal Audit Annual report and its conclusions.
Publication date: 09/07/2019
Date of decision: 20/06/2019
Decided at meeting: 20/06/2019 - Audit Committee