Issue - meetings

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

The Professional Lead Internal Audit presented the report which provided an update on the overall outturn position of the Audit Plan for the financial year 2020-21 and highlighted the work undertaken by the Internal Audit Service.

Appendix A to the report detailed audits undertaken during the financial year and their status as at 31st March 2021, including their actual or provisional grading.  A provisional grading has been issued if the report has not been cleared by the service area and could be subject to change.  Appendix B provided the performance data for the section for the period to 31st March, 2021.

The Officer reported that the results of the audits undertaken during the year have showed an improvement, with an increase in Full Assurance gradings and a reduction in Limited Assurance gradings.  There were 33 audits issued for 2020/21, and in addition 9 audits currently ongoing or deferred during the year as a result of the Covid pandemic, with only critical services operating for a period during the year and audit staff redeployed to assist with the pandemic response.

The Officer said the pandemic had impacted on the Audit Section’s capacity to complete audit work, and therefore the Audit Plan for 2020/21 was based on 9 months from July 2020 to March 2021.

A Member referred to Appendix A and asked why a number of the Frontline Integrated Services audits had been deferred, particularly the street lighting audit.

In response the Officer explained that this particular audit was commenced prior to the Covid pandemic, and as a result of the change in priority of services it was agreed that this work would be deferred.  However, this work had recently continued and would be reported as part of the progress report to a future Committee.

Another Member also referred to Appendix A, and asked whether the audits marked ‘limited assurance’ would be reported to Committee.

The Officer confirmed that an Internal Audit Summary for all ‘limited assurance’ audits would be reported to Committee as part of the progress report, and all the ‘limited assurance’ audits highlighted within the report had been reported to Committee previously.

In response a further question raised by a Member regarding non-graded audits highlighted on the charts at Section 6.1.1. of the report, the Officer explained that for 2020/21 it was decided to highlight non-graded audits, i.e. routine audits and follow-up audits.  It was felt important to highlight as the Section had commenced this work, but it was then deferred due to the Covid pandemic.  The Section had also undertaken additional ‘extra assurance’ work in reacting to the pandemic as a result of the number of grants administered by the Authority.

RESOLVED that the report be accepted and the Audit Committee note the level of audit coverage in each service area, the plan outturn for the financial year and the performance of the Internal Audit Service for the financial year 2020/21.