To consider a report detailing the work completed by the Internal Audit Service during the period April to October 2014.
Contact:D Harwood 388115
Minutes:
The Panel received and noted a report by the Internal Audit and Risk Manager (a copy of which is appended in the Minute Book) on the work of the Internal Audit Service during the period April to December 2014, together with associated performance issues.
By way of introduction, the Internal Audit and Risk Manager updated the Panel on the key issues which would have an impact on the work of the service for the remainder of the year. These included the secondment of one of the Team to the post of Accountancy Manager and the decision which had been taken not to retender the IT audit service immediately following the expiration of the current contract, pending the introduction of a shared service arrangement for the Council’s IT services.
Having congratulated the Internal Audit and Risk Manager on his qualification as a Chartered Member of the Institute of internal Auditors, the Panel discussed the impact of recent staffing changes within the Audit Team on the delivery of the audit plan for the remainder of the year. Members were advised that the audit plan had been recast for the period 1st November to 31st March 2015 based on the current risks facing the Authority and the availability of resources. The Panel was assured that should the Internal Audit and Risk Manager consider that he would not be in a position to provide an adequate annual internal audit opinion, he would raise the issue with the Chief Finance Officer and report back to the Panel. In addition, the Chairman would be informed of progress with delivery of the plan and any further adjustments which may be required.
In terms of the work which had been undertaken by the Audit Service during the reporting period, Members were informed that three ‘substantial’, seven ‘adequate’ and four ‘limited’ assurance opinions had been issued. In response to a question by a Panel Member with regard to the latter, the Panel received an explanation as to the process for addressing the issues which had been identified to help move towards an adequate opinion. The Panel also noted the work which had been undertaken by the Internal Audit and Risk Manager during the reporting period to prepare a post project review for the Huntingdon multi-storey car park.
Attention was drawn to the 100% target which had been set for the implementation of agreed actions and Members expressed their disappointment that only 49% had been introduced on time. Whilst this would be discussed in more detail as part of the Panel’s discussions on the next Agenda item, Members were reminded of the background to the decision by the Corporate Management Team to increase this target to 100%. The Internal Audit and Risk Manager indicated that it had been rare to achieve the previous target which had been set at 60%.
Having queried the reasons why the service delivery targets were not being met, the Internal Audit and Risk Manager explained that the responsibility for these actions was outside of his direct control and lay with service managers. However Members acknowledged that there had been an improvement in three areas since March 2014
Whereupon and having agreed that the Panel would continue to monitor progress in this area, it was
RESOLVED
that the content of the report be noted.
Supporting documents: