AG.7/22
Consideration was given to a report that sought to inform
Members of the principal activities and findings of the
Council’s Internal Audit for 2021/22 (to 1 June 2022)
by:
-
Providing a summary of the main issues raised by
completed individual audits;
-
Showing the progress made by Internal Audit against
the 2021/22 annual internal audit plan (as approved by the
Committee at its meeting in April 2021); and
-
Providing an opinion on the adequacy of the
Council’s control environment.
During discussion, the following points were raised:
(a)
For a number of audits undertaken, there was felt to
be a lack of timescales included and it was therefore requested
that this be rectified before the Committee next considered an
Internal Audit report;
(b)
The Internal Audit Manager confirmed that the
Internal Audit Team had now concluded its support to the Business
Rates Grant Team. As a result, the Team
was now able to provide greater focus to the delivery of the
Council’s Internal Audit Plan. A
number of Members wished to commend the excellent work of officers
in being able to distribute over £80 million worth of Grants
during the pandemic to much needed businesses and individuals in
the South Hams;
(c)
With regard to some of the Internal Audit findings
that related to the Revenue and Benefits service area, the
Committee was informed that officers were confident that a number
of these would be mitigated once the newly appointed Head of
Revenues and Benefits joined the employ of the Council in September
2022;
(d)
The Committee expressed some concerns that the
following internal audit follow-ups had still only resulted in a
‘limited assurance’ audit opinion being
given:
o
Estates Property and Rents Follow-Up; and
o
Performance Management (Data Quality)
Follow-Up;
In light of these concerns, it was PROPOSED
and SECONDED and when being put to the vote declared
CARRIED that:
‘The Head of Assets and the Head of Strategy and
Projects be requested to attend the next Audit Committee Meeting
(to be held on 8 September) to provide an update on the progress
being made on the recommendations generated by the Internal Audits
into the Estates Property and Rents Follow-Up and the Performance
Management (Data Quality) Follow-Up.’
Having been informed that this would be the last
Audit Committee meeting that would be supported by the Internal
Audit Manager, Members wished to put on record their thanks to him
for his excellent level of service and the Committee proceeded to
wish him every success for the future.
It was then:
RESOLVED
1.
That overall and based on work performed during
2021/22 (and that of our experience of previous years’
audits), it be noted that the Head of Internal Audit’s
Opinion is one 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 2021/22 be noted; and
3.
That the Head of Assets and the Head of Strategy and
Projects be requested ...
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