Agenda item

Progress update from SWAP for 2022/23. It reports against the Internal Audit Plan agreed by the Somerset County Council (SCC) Audit Committee in March 2022.

A Point of Order was raised regarding the inaccuracy of Agenda Item 5 title and the submitted report.

In response, Alastair Woodland, Assistant Director SWAP Internal Audit Services, advised that the correct report had been published, and that the title in the agenda was inaccurate, Somerset West and Taunton should read Somerset County Council.

The Assistant Director SWAP Internal Audit Services, Alastair Woodland, presented the report, highlighting, that the report detailed the outturn for the 2022/23 internal audit plan for Somerset County Council; the significant findings identified since the previous Audit Committee Meeting, 27 April 2023, including the two limited assurance audits of  the Climate Emergency: Governance Arrangements and the school's financial value standard at Ashton's Community of England Primary School; the themed based work of the school programme scheduled to be reported at the 24 August 2023 Audit Committee Meeting; the availability of the new audit software system for 2023/24 and the provision of real time access to information in addition to the updates provided at Audit Committee; that the outstanding and agreed management actions are to be reviewed together with any actions outstanding from the previous County Council and four District Councils to produce a new dashboard for August 2023; the overdue audits and the follow up working taking place: School Balances, Transport Budget Governance, Community Learning Partnerships, Athena contract, Children Missing from Education; the work and progress of the  Commission and  Delivery in Schools Follow up; the four audit reviews that are unfinalised relating to Somerset County Council and the inclusion in 2023/24 Somerset Council report; summary of the outstanding District Council Work and governance and audit of the Housing - Service Charges, and the required action by Homes in Sedgemoor.

The Chair invited comments from other Members present, questions and points raised included; the duplication of content of Item 5 and Item 6 agenda reports, and the clarification of the reports content; detailed reports requested additional to summaries of limited or no assurance audit items to provide context and enable the Audit Committee to consider and have in depth knowledge of risks and issues.

Alastair Woodland, Assistant Director SWAP Internal Audit Services, to circulate to Members of the Audit Committee, and where appropriate publish, full audit reports for limited or no assurance audits, additional to summaries in advance of the Audit Committee meeting, furthermore to circulate the Climate Emergency: Governance Arrangements – Final Report 2023 report, to all Audit Committee Members.

The Chair requested that the Climate Emergency Governance arrangements report to be added to the Audit Committee agenda, 24 August 2023.

The Vice Chair asked for an update on the 10 actions agreed by Management to be implemented by 1 June 24, regarding Climate Emergency: Governance Arrangements; including specifically what the actions are, the timeframe, the staffing structure and the carbon baseline measurement.

In response, the Executive Director, Climate and Place, Mickey Green, provided a summary of the work underway to bring together the former District Councils and County Council strategies to reflect the ecological emergency, financial challenges, the priorities of the administration and the delivery model going forward. The Executive Director, Climate and Place, further advised of the Climate Emergency report to be presented at the Scrunty Committee - Climate and Place 19 July 2023.

Strategic Manager, Climate and Place, Jon Doyle, added to the above points, highlighting that the carbon baseline measurement work had now been completed, with the next steps to work across the wider Council to set carbon budgets; the development of the staffing structure and the inclusion of a bid writer following the transformation to Somerset Council.

The Committee noted the report.