Issue - meetings

To be informed and assured of internal audit progress.

The Committee received the Internal Audit Progress Report from the Southern Internal Audit Partnership, outlining activity against the 2024/25 internal audit plan. The report confirmed that progress had been affected by the ongoing Best Value Inspection, which concluded in January 2025 and reported in March. Despite deferrals of some audit reviews to accommodate officer capacity and avoid duplication, sufficient work remains to support the Chief Internal Auditor’s annual opinion. The Committee was informed of the status of outstanding management actions, resourcing considerations, and emerging issues impacting governance, risk management, and internal control. The report also assured members that audit activity continued to be risk-based, aligned with corporate priorities, and responsive to changing circumstances

The Audit Manager reported that the Building Control audit had revealed issues with preparedness and compliance due to insufficient reporting options and unavailable data. Despite this, the Deputy Chief Executive clarified that the Council was complying with mandatory regulations as best as possible within the current framework, but recognised that improvements were needed. An update on the Building Safety Regulator audit will be provided at the July Audit Committee meeting. Separately, concerns were raised about the volume and pace of work, with the need for more reliable information across various areas. It was confirmed that the progress report at the July meeting will cover 10 internal audit reviews.

The Committee acknowledged that this had been a transitional year with SIAP as internal auditors, and it was crucial that internal audit comments informed the Annual Governance Statement, due by the end of June 2025. Resource pressures, including local government reorganisation, were noted.

The Committee resolved to agree they had been informed and assured of Internal Audit progress.