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 2018/19 (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 2018/19.  He advised that although a moderate opinion had been given that this as seen as positive whilst recognising the transformation agenda for the Council that was harmonising work practices.  Members were also advised that there were 10 Limited Assurance audit opinions given during the year, which was a decrease in last years figures.

Councillor Temple asked if it was possible to move forward to reach a substantial opinion.  The Chief Internal Auditor and Corporate Fraud Manager said that with an organisation this size and diverse that it would be difficult.  He assured members that feedback was received from Ofsted, the CQC and the External Auditors before reaching a final decision.

Referencing Ofsted, Councillor Clark asked if it would be possible to have scope for some areas to be shown as substantial so that a true picture could be seen for the service areas that were doing really well.

The Chief Internal Auditor and Corporate Fraud Manager assured members that some areas were substantial, such as the Key Financial Systems.  This gave some reliance and meant that focus could be shifted elsewhere as this removed the need to audit as often.

Councillor Carr asked that were a service area was failing could the Chief Officer be invited along to explain what they were doing to put things right.  The Chief Internal Auditor and Corporate Fraud Manager said that this was planned for future meetings.

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 2018/19 be noted.