Agenda item

Progress Report on Internal Audit Activity (Agenda item 11)

Report of the Head of Internal Audit - presented by Faye Haywood, Internal Audit Manager for Breckland DC.

 

Minutes:

Faye Haywood, the Internal Audit Manager for Breckland Council presented the progress report on internal audit activity.

 

The Annual Audit Plan for 2018/19 had been approved by the Governance & Audit Committee at its meeting on 16 February 2018.  The Plan had identified specific audits to be delivered and accordingly, the following changes have been made:

 

Transformation Programme

 

The programme had come to a natural end of the four-year life span, the remaining efficiencies formed part of the ongoing programme of works; therefore the internal audit was no longer required.

 

Environmental Protection

 

This audit had been deferred to 2019/20 to allow the Team to work on the implementation of new software.

 

Housing Needs, Allocations, Homelessness and Housing

 

An additional two days had been allocated from the Transformation Programme review to accommodate additional testing over funding arrangements, system access rights and following up on previously raised recommendations.

 

Office 365 changed to Project Programme Audit

 

The review had been scheduled in for quarter four of 2018/19; however, the Office 365 project had not yet been completed.  Assurance would therefore be provided on the governance and management arrangements of IT projects.

 

The 2019/20 Audit Plan would be presented to the Governance & Audit Committee in draft form at the next meeting.

 

Appendix 1 of the report highlighted the current position in completing audits to date within the financial year and progress to date was in line with expectations.

 

During the period covered by the report Internal Audit Services had issued four final reports and the Executive Summary of these reports had been highlighted on Appendix 2 (Page 52 of the agenda pack).

 

The Chairman had noticed that the findings/recommendations had been based on both Breckland Council and South Holland District Council and felt that the report would look very different if it had been based on Breckland alone.  The Internal Audit Manager reported that a relatively equal number of recommendations had been raised at both Councils during the joint review, therefore the report had been presented as one piece of work allowing officers to clearly identify the required improvements for the shared service. 

 

Councillor Hewett drew attention to page 61 of the agenda pack in relation to an improved audit trail for the processing and approval of Members’ expenses and asked if any instances of fraud had been identified. The internal audit manager confirmed that no instances had been identified and that the recommendation had been raised in relation to strengthening controls at South Holland only to prevent fraud risks from occurring. He was also very surprised to note that Members did not submit VAT receipts for petrol with their mileage claims.

 

Councillor Monument found it very strange that this report should include anything relative to South Holland DC and felt that it would be very helpful if the name of the Council could be included at the beginning of the report.

 

Mr J Plaskett informed the Committee that he is used to seeing the deadlines dates for each recommendation when reviewing reports from TIAA in another advisory role however, Members advised that they were content with the format; and it was:

 

It was noted that the report lacked dates/actions as previously reported by TIAA; however, Members were content with the format; and it was:

 

RESOLVED that the outcomes of the four audits completed by TIAA and the amendments to the 2018/19 Internal Audit Plan be noted.

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