Issue - meetings

The Internal Audit Plan provides the mechanism through which the Chief Internal Auditor can ensure most appropriate use of internal audit resources to provide a clear statement of assurance on risk management, internal control and governance arrangements. This report presents the plan for 2024-25 for approval by the Committee.

[10 minutes]

The Chair welcomed Iona Bond, Senior Audit and Counter Fraud Manager, from Southern Internal Audit Partnership (SIAP), who then presented the report to the Committee. Pages 46 – 48 contained general information around the role of SIAP. Page 48 showed the Council Vision and how SIAP took this into consideration. Page 49 set out the key strategic risks at the time of producing the draft plan. Page 50 contained more detail of processes they followed when formulating the audit plan, which showed the substance behind the finished plan. Page 51 – 54 set out areas identified through the planning process that they aimed to cover in 2024-25 and the indicative proposed timings. The Senior Audit and Counter Fraud Manager attended the Corporate Management Team (CMT) meeting in advance of each quarter to revisit those audits coming up, and to make sure the timings were still appropriate. The Internal Audit Plan was a fluid document, and would most likely be subject to changes doing the year. If any such changes were made, the Committee would be updated through the progress reports, highlighting the rationale for the changes.

The recommendations were proposed by Councillor Purser and seconded by Councillor Goodheart.

The Chair thanked the Senior Audit and Counter Fraud Manager for her report, and invited questions and debate from the Committee. It was asked whether Climate Change was the only audited area that was not a statutory requirement of the Council, as there was concern around the cost of this. It was confirmed that SIAP audited the areas adopted by Council as its key aims and strategies.

One Member advised he had submitted a question in advance of the meeting regarding page 53, repairs and maintenance Quarter 2 and responsive and emergency repairs Quarter 3. This was whether the internal auditors (for their 2024-25 Internal Audit Plan) were aware of the very recent decision to cease the OPSL contract with effect from 30 April 2024 and instigate a new delivery service delivery from May 2024. It was suggested this may require a review of their audit plan for housing. The Senior Audit and Counter Fraud Manager explained SIAP had been aware of likely changes at a high level. The initial timing of the housing reviews had been factored in, and in advance of each audit quarter they had discussed with CMT the timing of each review to determine that it was still appropriate. With the transitioning of arrangements, this audit may be moved back, however they would also look at whether it would be beneficial to do an audit earlier to assess the transitioning and ensure it was not having a detrimental impact on service provision for residents. This would be discussed at the time of scoping the audit with senior management. The Member felt comforted that the audit plan was so agile, and CMT were engaged in discussion about this.

The  Committee

 RESOLVED

That the internal audit plan 2024-25, as attached, be approved.