A.4/21
Members considered a
report that summarised the work undertaken by the Council’s
Internal Audit team during 2020/21. In
addition, the report sought to review the performance of the
Internal Audit service and provide an audit opinion on the adequacy
of internal control.
In discussion,
reference was made to the impact of the COVID-19
Pandemic. Members noted that, in light
of Internal Audit resource having been diverted to assist with the
processing of Business Grant applications, 11 out of 47 planned
audits had either been deferred or not started as at 31 March
2021. As a result, an additional
recommendation was PROPOSED and SECONDED as follows:
‘That the Committee
RECOMMEND to the Executive to procure an extra 0.5
Full Time Equivalent (FTE) of Internal Audit resource from the
Devon Audit Partnership for the 2021/22 Financial Year to backfill
for the loss of Internal Audit staff time that has been used to
administer the Business Grants for the Council. If approved, this to be funded from the New
Burdens Funding received from the Government for administering the
Business Grants. This will ensure a
robust Internal Audit environment by enabling the internal audit
service to fully complete its Audit Plan for
2021/22.’
In discussion,
officers confirmed that provision for additional resource of 0.5
FTE would help to make significant inroads into the Audit
Plan. Furthermore, Members recognised
that, if approved, the proposal would be effectively cost neutral
to the Council.
When put to the vote,
this recommendation was declared CARRIED.
It was
then:
RESOLVED
1.
That it be noted that, overall and based on work
performed during 2020/21 and that of our experience from previous
year’s audit, the Head of Internal Audit’s Opinion is
of ‘Reasonable Assurance’ on the adequacy and
effectiveness of the Authority’s Internal Control
Framework;
2.
That the performance and achievements of the
Internal Audit Team during 2020/21 be noted; and
3.
That the Committee RECOMMEND to the
Executive to procure an extra 0.5 Full Time Equivalent (FTE) of
Internal Audit resource from the Devon Audit Partnership for the
2021/22 Financial Year to backfill for the loss of Internal Audit
staff time that has been used to administer the Business Grants for
the Council. If approved, this to be
funded from the New Burdens Funding received from the Government
for administering the Business Grants.
This will ensure a robust Internal Audit environment by enabling
the internal audit service to fully complete its Audit Plan for
2021/22.