Agenda item

To receive the update on progress on the annual Internal Audit Plan.

Sally Hendrick, Head of Audit and Risk Management, presented the Internal Audit Update. This was a quarterly update and covered progress from April to the end of September.

There had been some delay in progressing the 22/23 Audit Plan due to resourcing pressures and a number of audits brought forward due to covid, particularly audits in schools where access during the pandemic had been limited. One of the external providers had also limited their number of days provide, which had also hindered resourcing capacity. The external inspection of Children’s Services had also resulted in a backlog of audits in this area. However, in order to strengthen the team’s capacity and resources interviews had taken place for an apprentice within the team, however this was at the early stages.

It was raised that there had been a historic issue with actions from audits not being completed which had led to duplication of works, therefore a recommendation tracker had been introduced as a database for management to maintain and update to ensure actions are addressed and completed, which should reduce the number of repeat partial assurances. This had been a large piece of work to complete with the database covering audit actions dating back to 2019.

A summary of the outcome of finalised and audits with reports issued in draft were set out within the report at 3.6, a well as the number of grants issued.

There was a summary of identified high priority recommendations, many of which had already been identified by managers, with some asking for the audits to be undertaken such as SEND and the Permanency Planning.

Arising from the Committee comments and questions, the following points were made:

·       Thanks was given for implementing the colour coding on the audits, CMT had previously asked for this to be removed.

·       Clarification was being sought from directorates in regard to which of the remaining audits were required this year and which could be deferred, however Sally was not overly concerned and felt that a corner was being turned and better progress was being made.

·       The external provider had now offered 25 days in quarter 4.

·       A number of the audits were normally completed in quarter 4.

·       There were a large number of audits in progress.

·       It was suggested that a “this time last year” column be included within the report.

·       There was little engagement with the external auditors, and they didn’t put much reliance on the work of the internal auditors.

·       The Welfare Team would add the penalty to any benefit investigation.

·       DWP would flag issues to the Welfare Team in some instances, and adjustments would be made accordingly.

·       It was very difficult for the questionnaire to be completed and due to the resource pressures, chasing responses hadn’t been a high priority.

·       It could be said to DMT that the Committee make the questionnaire mandatory.

·       During 2021/22 the grants through the revenue team had added additional pressure, this would have been reported in the audit opinion for the previous year.

The Committee noted the update on progress on the Internal Audit Plan for 2022/23.