Agenda item

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 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.