Agenda item

The Head of Internal Audit to submit a report providing Members with a copy of the updated draft Internal Audit Plan for 2020/21 for review and formal approval, in line with the requirements of the Public Sector Internal Audit Standards.  The Plan has been reviewed and amended in light of the changing risk environment during the financial year to date.

The Head of Internal Audit provided Members with a copy of the draft Internal Audit Plan for 2020/21 for review and formal approval which had been reviewed and amended in light of the changing risk environment during the financial year to date.

During the discussion the following points were noted:

The Head of Internal Audit advised Members that Internal Audit had been assisting with additional work in relation to spending and governance during the pandemic response, as well as around business grant fraud work and may continue with some of this work for the foreseeable future.

The Head of Internal Audit advised that a paper would be brought to the November Audit and Standards meeting for the Audit Planning Process 2021-22 for the Committee to discuss.

·         In response to a query regarding the total audit days remaining, the Head of Internal Audit advised that this related to a reduction in the number of days required for the audit of the Life Line service which had had been included on a general contingency code.

·         In response to a query regarding additional support concerning the Cemetery, the Director for Corporate Services advised that the Council had sought  assurances from Internal Audit that the processes and procedures in place were robust.

·         In response to a query regarding the progress of the Cattle Market audit the Head of Internal Audit advised that the Cattle Market review is still ongoing and would be updated at Committee later in the year.  

·         Following concerns raised regarding the loss of income at the cattle market over the coming year as cattle are now being sold deadweight, the Director for Corporate Services advised that the forecast for the year showed that the income generated would be down and that  the Council would only be taking base rate commission, there is a provision in the contract of a minimum amount that has to be paid. The Council would then be eligible to make an income compensation claim from the Government for 75% of 95 % of the loss.

·         The Head of Internal Audit advised that internal audit had been looking at all Council spending on a weekly basis including all  orders, invoices and all payroll data but this has now been reduced to bi weekly.. The Director for Corporate Services advised that the Council had had to respond quickly to decision making due to the restrictions of Covid, and urgent decisions were made under delegated authority and/or emergency powers. Due to a different way of working ie remote working, controls could break down, therefore, internal audit were asked to be involved for assurance that those urgent decisions had been made in the right way and also helped to provide additional capacity and resources in an area where/when it was needed.

RESOLVED that:

1)    The Committee reviewed and APPROVED the revised Internal Audit Plan for 2020/21

2)    The Committee agreed to DELEGATE AUTHORITY to the Director for Corporate Services, in consultation with the Chair of the Audit and Standards Committee, to agree amendments to the Internal Audit Plan during the financial year if required to do so.