Issue - meetings

This report summarises progress against the Audit Plan for 2019/20 and updates the Committee on the number of outstanding management actions from the 2018/19 and earlier audit programmes.

The Committee received a report summarising progress against the Audit Plan for 2019/20 and updating it on the number of outstanding management actions from the 2018/19 and earlier audit programmes.

The following matters were considered:

a)            Internal Audit Progress Report. The Committee was informed that this was the first Internal Audit Progress Report presented by the Council’s new Internal Auditor, Surrey Internal Audit Partnership (SIAP); the report took a new  style compared to reports of the previous auditor. Neil Pitman and Natalie Jerams were in attendance at the meeting as representatives of SIAP. The report noted the status of individual reports, progress made against the plan, summary of performance and any significant issues that would impact on the year-end opinion. The Committee noted that the report provided high level information on each audit, not the full management actions agreed from each audit. Section 4 of the report contained details of outstanding actions which had not been completed within the agreed timescale.

Members discussed whether full detail of management actions should be provided within the report in future. The Committee was informed that the Auditor’s report provided general assurance with regard to matters considered during their investigations, and that it was intended that only actions which had not been completed within the agreed timescale would be detailed.

In response to a question from a Member, the Internal Auditor informed the Committee that if issues were identified during an audit which could no longer be remedied, these would be recorded appropriately.

b)            Compliance with Public Sector Internal Audit Standards. The Committee noted that SIAP had been found to ‘generally conform’ with the Public Sector Internal Audit Standards. Following a question from a Member, the Internal Auditor informed the Committee that this was the highest level attainable.

c)            Accounts Receivable Debt Management Audit. The Internal Auditor informed the Committee that they were confident that the management actions put in place would address the issues identified during the audit. The Committee was informed that the current outstanding balance was circa £900,000.

d)            Internal Audit Plan. The Committee was asked to note amendments to the Internal Audit Plan for 2019/20, as detailed in the Internal Auditor’s report. This approach was in line with CIPFA guidance.

Following consideration, it was resolved:

That the Committee:

(1)      Received the first internal audit progress report for 2019/20;

(2)      Noted the progress made in implementing management actions rolled forward from 2018/19.