Agenda item

The Committee considered a report from the Chief Internal Auditor and Corporate Fraud Manager which provided the Internal Audit Strategy, Charter and Plan for the period 1 April 2023 to 31 March 2024 for approval (for copy see file of minutes).

Mr I Rudd referred to the schedule of activities and suggested that it would be useful to show comparative figures on days allocated to each activity from previous years in future reports. He asked if there were any particular changes or topics of focus for next year. The Chief Internal Auditor and Corporate Fraud Manager advised that previous audit provision to Town and Parish Councils had discontinued from 31 March 2023 and there were emerging areas around Social Care and Home to School Transport with detail discussed with service areas which was reported to the Audit Committee in February 2023.

Responding to a query from Councillor R Ormerod regarding the national auditor shortage and whether there were additional increases in costs, the Head of Corporate Finance and Commercial Services advised that the Internal Audit function now had a full complement of staff and the apprenticeship scheme continues to provide our own auditors instead of going outside the organisation. Discussions were also taking place for the audit and accountancy function to work closer together which would help support the audit function in the future. The Chief Internal Auditor and Corporate Fraud Manager added that she had considered offering market supplements due to the difficulty in recruitment earlier in the year, however that would have impacted the budget and additional cost implications. The audit apprentice had successfully been appointed to the new audit assistants post and two new audit apprentices were currently advertised to start in September 2023 with no impact on the allocated staffing budget.

Regarding a question on the audit scope post Covid from Mr C Robinson, the Chief Internal Auditor and Corporate Fraud Manager advised that the team already worked agile pre Covid and the service did not experience the same level of disruption as other services. In relation to the audit scope, there was additional work around Covid grant investigations and extra resources had been allocated to catch up with the delivery of the school audit programme. The Head of Corporate Finance and Commercial Services added that during Covid, focus was very different with allocated funds to local authorities to help manage recovery and advised that business was back to normal. He referred to agile working and was unsure whether that would produce different risks in the future in terms of fraud work which would continue to be monitored.

Resolved:

(i)        That the Internal Audit Strategy be approved;

(ii)       That the Internal Audit Charter be approved;

(iii)     That the Internal Audit Plan for the period 1 April 2023 to 31 March 2024 be approved.