Decision details

The Head of Internal Audit

(a)  submitted a report (copies of which had previously been circulated to Members) which provided the Committee with a copy of the draft Internal Audit Plan for 2018/19, for review and formal approval, in line with the requirements of the Public Sector Internal Audit Standards

(b)  stated that the plan at Table one of the report had been developed in accordance with the risk based approach discussed with Members in November 2017 and agreed with Management Team;

(c)  advised that the plan aimed to address this Council’s key risks, add value in improving this Council’s controls and governance and was intended to inform Internal Audit’s opinion and provide management and Committee assurances;

(d)  confirmed that any consultancy assignments were stated as such;

(e)  highlighted a ‘reserve list’ of audit areas at Table 2 of the report, which if not covered during 2018/19, would be included in Audit Planning 2019/20.

A Member queried what IR35 compliance was and the Head of Internal Audit advised that this referred to new legislation relating to agency workers.  The Member also noted that a total of sixteen and a half audit days had been spent working on Key Financial Controls during 2017/18 but only fifteen days had been allocated to this for 2018/19.  The Head of Internal Audit confirmed that Internal Audit were comfortable with the allocation of fifteen days.

Another Member advised that during discussion of the plan in November 2017, they had suggested ‘controls around S106 spending’ as an audit assignment and queried if this would be audited as part of Key Financial Controls.  The Head of Internal Audit reminded the Committee that it had been agreed to audit controls around S106 spending in 2019/20 and this had been noted for the next year’s audit plan.

RESOVED that

(1)  the Internal Audit Plan for 2018/19 be approved;

(2)  delegated authority be given to the Director for Corporate Services in consultation with the Chair of the this Committee, to agree amendments to the Plan during the financial year if required.