Decision details

SLDC Internal Audit Annual Plan

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


Internal Audit was required, under the mandatory Public Sector Internal Audit Standards (PSIAS), to prepare an annual risk based audit plan for approval by the Audit Committee.  Members gave consideration to a proposed Internal Audit Annual Plan for 2022/23, presented by Peter Harrison, Internal Audit.  The draft Internal Audit Annual Plan attached at Appendix 1 to the report had been prepared following review of corporate documents including the Council’s Corporate Risk Register, corporate plans and recent internal audit coverage.  In light of Local Government Reorganisation, it was important that the Plan remained flexible to respond to changing priorities during the course of the year.


It was a further requirement of the PSIAS that the Council had an Internal Audit Charter which had been approved by Senior Management and the Audit Committee.  The Charter, which was incorporated into the Annual Plan, set out the arrangements for the delivery of the Internal Audit service to South Lakeland District Council.


Peter Harrison pointed out that there was a good mixture of categories of review work within the Plan.  The Finance Lead Specialist (Section 151 Officer) was pleased to inform the Committee that two Leads had come forward with requests for internal audit reviews of their services – Disabled Facilities Grants and Development Control, Land Charges and Building Control.  The Finance Lead Specialist (Section 151 Officer) had herself asked for a review of Council Tax Energy Rebate Payments.


RESOLVED – That the following be approved:-


(1)        the Internal Audit Annual Plan 2022/23, as attached at Appendix 1 to the report; and


(2)        the Audit Charter, which for 2022/23 has been incorporated into the Annual Plan.

Publication date: 11/05/2022

Date of decision: 21/04/2022

Decided at meeting: 21/04/2022 - Audit Committee

Accompanying Documents: