Issue - meetings

To receive a report from the Internal Audit Manager.

The Internal Audit Manager outlined the proposed Annual Internal Audit Plan for 2022-23 which demonstrated how the authority would fulfil its statutory and professional requirements.  The focus was to review higher risk areas that align with the Council’s corporate priorities and objectives but also to ensure sufficient attention was given to any emerging or evolving risks and was designed to be flexible.  

Delivery of the plan was conditional upon the appointment of an Audit Apprentice Officer and would have to be revised and prioritised if that resource was not approved.  The Committee was advised that the growth bid for an Audit Apprentice had not been prioritised as part of the 22/23 budget and therefore not included in the budget for the forthcoming financial year.  An in-year bid would have to be put to the Corporate Policy and Resources Committee and funding identified for the current and future years so this could be considered.  

Concern was expressed by the Committee that they were being asked to agree a plan that was conditional upon the appointment of an additional officer and it was suggested that the matter should be deferred to a future meeting so the matter could be addressed. The Internal Audit Manager advised that work would continue in the interim whilst discussions continued about the resource but would be refined to balance priorities.

Further information was requested about the scope and description of some of the audits.   Whilst officers were open to sharing those, it would depend on the context and would have to be on a case by case basis.  Members were reminded of the need to be mindful of the independent aspect of the audit team’s work, including the direction of work in provision of assurance.

Clarification was sought regarding the commercial asset investment audit listed. The Internal Audit Manager advised that an audit was currently underway and scoped as discussed.   A further audit was earmarked for Q4 2022/23 separate to the current work.  A further separate audit of the Bluebox system was scheduled for the 2022/23 audit plan with a focus on the housing rental income area, but the timing was dependent on any issues identified from the current commercial assets audit which encompassed commercial rental income elements of Bluebox. 

Resolved to note the Internal Audit Plan for 2022/23 and that the Plan is referred to the next meeting of the July Committee for further consideration.