Agenda item

The Committee considered a report of the Chief Internal Auditor and

Corporate Fraud Manager which informed Members of the work that had been carried out by Internal Audit during the period 1 April 2022 to 31 March 2023 as part of the 2022/2023 Internal Audit Plan (for copy see file of minutes).

Councillor M Porter noted that, from the number identified, there did not appear to be many issues from Internal Audit’s perspective.  The Audit Manager, Paul Monaghan noted Audit issued three levels of assurance, ‘limited’, ‘moderate’ and ‘substantial’, with the latter being the case and a very assured position.  Councillor M Porter asked if all processes were automated, the Head of Pensions (LGPS) noted that processes were automated where possible, with some area being manually completed.

Councillor M Porter noted, as a former Pensions Manager, that she found a degree of concern that no issues had been found at all, noting in her experience all audit processes would find some issues.  The Head of Pensions (LGPS) noted that the ‘substantial’ assurance did not mean that no issues had been found and raised with him, rather it was the highest-level assurance.  He explained that such levels of assurance had not always been given in the past, the current position being as a result of work to improve processes in order to achieve a higher level of assurance.  The Audit Manager noted that had there been any issues of significance they would have been flagged within the Committee report and a Part B report, containing details to be discussed in closed session, would be produced as necessary so that Members would be fully appraised of any issue.  The Corporate Director of Resources noted for Councillor M Porter’s information that Members from the DCC Audit Committee would be able to note that ‘substantial’ assurance levels were not given out as a matter of course, and that Members both on this Committee and Audit Committee were rigorous in their questioning and willing to call out any issues.  The Chair agreed, noting he felt the processes were robust and reiterating that Members were thorough in their approach when looking at such reports.

Resolved:

That the work undertaken by Internal Audit during the period ending 31 March 2023 be noted.