Issue - meetings

To receive a report summarising the work undertaken by the Internal Audit Service since the Committee last met in January 2026. 

A report by the Audit Manager, RSM was submitted (a copy of which is appended to the Minute Book) providing an update of the work of the Internal Audit Service since the last meeting and progress against the Internal Audit Plan 2025/26 that was approved by the Committee on 25th March 2025.

The Audit Manager, Dan Harris of RSM introduced the report and invited questions from the Committee.

In response to a question from the Committee, the Head of Democratic Services and Monitoring Officer advised that she would work with RSM to see when a summary report for the final stage of the Market Towns Programme could be made available, and provide a response to the Committee.

In response to questions from the Committee, the Audit Manager advised that the following agenda item, Minute No.56 set out that there were 3 full follow-up reviews of Capital Expenditure, Creditor Payments and General Ledger proposed as part of the Internal Audit Plan 2026/27.

The Audit Manager advised that a Procurement review was undertaken midway through the financial year, where a partial assurance opinion was reported, and which was subject to a follow up report which would be received at the next Committee meeting. There was an allocation for follow-up coverage in 2026/27 if it was found in the current review that not enough action had been taken. Alternatively, the Committee could suggest a deep-dive review for officers, and although this was not independent assurance, a combination of these options might provide the requisite assurance. Furthermore, the Head of Democratic Services and Monitoring Officer advised that the Code of Procurement document had had significant review, and pro-active work had taken place with the Procurement Manager and Legal Partners. The Audits were welcome and a useful strategic tool to assist driving improvement. The Committee were of the opinion that given the substantial changes that had taken place regarding Procurement Legislation, it was important that the succeeding Committee should discuss which approach it would like to take in order to gain the expected assurance.

Whereupon, it was

RESOLVED

that the Committee commented on and noted the update on work undertaken by Internal Audit to date.