Issue - meetings

Audit Plan Progress Report –

Meeting: 02/02/2021 - Audit Committee (Item 10)

10 Audit Plan Progress Report – pdf icon PDF 504 KB

To consider the report of the Chief Officer Resources.

Additional documents:


Consideration was given to the report of the Professional Lead Internal Audit.


The Professional Lead Internal Audit presented the report which updated Members on progress for the period 1st April to 31st December, 2020; and confirmed the process for determining the priority areas of the operational audit plan for the financial year.


The Officer reported that at the close of the 2019/20 financial year, the Authority instigated emergency planning arrangements as a result of the Covid-19 pandemic. As a result, only critical services operated for a period during lockdown and audit staff were redeployed to assist in these areas. The redeployments lasted throughout the first quarter of the financial year and impacted the section’s ability to complete audit work. Therefore, the Internal Audit Plan for 2020/21 was based on 9 months of the year from July 2020 to March 2021.


In response to a question raised by a Member, the Officer reported a typing error in Appendix D, and confirmed that the column should read ‘2019/20 Actual to month 9’.


A Member questioned the historic cost of £33 per man highlighted within Highways Maintenance on Appendix C, and whether these would impact on the highways maintenance budget.


The Officer explained that Appendix C highlighted follow-up audits where weaknesses identified have not been addressed.  As outlined, the Officer has met with the Accountancy Department and the cost is to remain. 


RESOLVED, subject to the foregoing, that the report be accepted and the Audit Committee:


·        Note the findings within the attached Appendices;

·        Note the progress on activities for the period 1st April to 31st December 2020; and

·        Continue to provide appropriate challenge where relevant, and support the selection of audit activities for the 2020/21 operational audit plan.