Agenda item

The Committee considered a report of the Chief Internal Auditor and Corporate Fraud Manager which provided the Chief Internal Auditor and Corporate Fund Manager’s assurance opinion on the adequacy and effectiveness of the Council’s internal control environment and presented the Annual Internal Audit Report for 2016/17 (for copy see file of Minutes).

The Chief Internal Auditor and Corporate Fraud Manager confirmed that he had given a moderate overall assurance opinion for 2016/17.  He added that performance was good and that policies and procedures were now in place to help deliver financial control within the authority.  Internal Audit had also helped advise and support new managers to understand their role.

Mr Robinson asked what could be done to make the drive from the moderate opinion to a substantial one.  The Chief Internal Auditor and Corporate Fraud Manager explained that the framework was there with policies and procedures in place but that new managers within the organisation needed training and support to make them understand their role.    Mr Robinson went on to ask if there was anything that the Committee could do as he was concerned about people being in a position of responsibility and not operating in a way that should be expected.  The Corporate Director of Resources said that there is a clear message of what is expected and that has been rolled out to managers.

Councillor Carr asked if there was internal training for new managers and he was assured that this had been developed and rolled out within the organisation.

Mr Beavis commented that with austerity and all of the job cuts it placed more pressure on people as there was not always time and people could be taking short cuts.  The Corporate Director of Resources said that the main issue was that of training.  As far as savings were concerned the authority were looking at future service provision.

Councillor Davinson referred to limited assurances and in particular the decision about payments for adults living independently, and suggested that as more managers are on board about what is expected and by when, there should be less limited assurances given.  The Chief Internal Auditor and Corporate Fraud Manager agreed that was what was planned for.

Mr Kirkham, Mazars agreed that it was right for members to seek assurances about the figures and the moderate opinion given. He advised that non-materiality was his responsibility and as such asked the Chief Internal Auditor and Corporate Fraud Manager if he had concerns about the numbers giving the level of assurance to the Audit Committee today.  In particular, propriety, irregularities or the scale of numbers involved.  The Chief Internal Auditor and Corporate Fraud Manager assured the Committee that he had no concerns.

Resolved:

That the content of the Annual Internal Audit Report and the overall ‘moderate’ opinion provided on the adequacy and effectiveness of the Council’s Internal Control environment for 2016/17 be noted.