Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: No
Note – Following a request from the Finance Lead Specialist (Section 151 Officer) the Chairman proposed that the item to be considered under Minute No. AUD/19 below be brought forwards in the agenda.
The Internal Audit Manager introduced the Internal Audit Progress Report 2022/23 (October 2022). Appendix 1 provided a summary of the progress against the Internal Audit Annual Plan as at September 2022. She informed Members that no audits had been completed since the previous meetings and that no changes had been made to the Annual Plan, however an additional review of Payroll was to be undertaken at the request of the Finance Lead Specialist (Section 151 Officer).
Members were informed that work was underway on the remaining reviews set out in the Annual Plan and the reviews were on track to be brought to the March 2023 meeting.
With regard to the additional review of Payroll, the Finance Lead Specialist (Section 151 Officer) highlighted that External Audit had asked for additional assurances, which could be provided by an additional review by Internal Audit.
The Internal Audit Manager drew members’ attention to the follow up review (Appendix 2), which highlighted that 37 recommendations were monitored, with 22% of those being implemented.
Members expressed concern that Appendix 2 noted that 29 recommendations were outstanding. It was felt that the proposed implementation date for a number of these recommendations had been delayed a number of times without being implemented. In response, the Finance Lead Specialist (Section 151 Officer) noted that the recommendations were reviewed by Leadership Team and the Internal Audit Manager added that those that may not be implemented due to the LGR process could be marked separately to focus on the recommendations that could be implemented before the end of March 2023.
RESOLVED – That
(1) the progress achieved in 2022/23 in completing the Audit Plan set out in Appendix 1 to the report be noted; and
(2) the summary of progress achieved in implementing recommendations from previous reviews as set out in Appendix 2 to the report be noted.
Publication date: 12/01/2023
Date of decision: 10/11/2022
Decided at meeting: 10/11/2022 - Audit Committee