Agenda item

To consider the progress report of internal audit work with regard to the 2015/16 audit work and the residual 2014/15work.

Members considered the report presented by the Service Manager, Worcestershire Internal Audit Shared Service (WIASS).  The report provided commentary on Internal Audit’s performance for the period 1st April to 31st July 2015 against performance indicators agreed for the service and further information on aspects of service delivery, including identifying audits for the current year and a number of audits which had progressed to the draft report stage.

At the Committee’s previous meeting information had been requested in respect of the Anti-fraud and Corruption Survey and Governance Statement Assurance Checklist Statements and this had been provided in the report.  This incorporated information that needed to be included within the Statement together with details of areas that had been considered.

The Service Manager WIASS highlighted that the delivery dates against the Internal Audit Plan would be revised in order to take account of the Action Plan which would be put in place following the findings in the Grant Thornton Statement of Accounts, as previously discussed.  However, the Revenue and Benefits audit would continue, with the remainder being deferred in order for implementation of elements of the Action Plan to be put in place.  It was anticipated that these would now be included within the Quarter 4 Report.

The report also included details of planned “follow ups” in respect of Audit reports which had been logged and which covered areas needing to be followed up.  Full details of audits recently completed were also included within this report.  It was highlighted that whilst high priority had been given to the Worcestershire Regulatory Services audit, this had already been addressed with a robust action plan being put in place to address the issues, supported by all S151 Officers from the relevant authorities to ensure the necessary actions were implemented over the next few months.

Following presentation of the report Members discussed a number of areas in more detail:

·         Concerns were raised in respect of a number of recommendation’s which remained outstanding from audits carried out in the previous financial year.  Members were assured that these recommendations would continue to be monitored and satisfactory explanations had been provided as to the reasons for the delays.

·         Appointments to Outside Bodies – Members acknowledged that there should be a format in place to ensure that the attendance of those Members appointed to Outside Bodies was monitored and that they were carrying out their duties and providing appropriate updates to Council. Officers confirmed that this was an issue which was being addressed with a view to a formal process being put in place.

·         ICT change control – Members questioned the lack of a formal process and it was confirmed that full details would be brought before the Committee at its next meeting, but assured Members that they would expect a clear action plan to be put in place before “signing off” audit and the follow up process would also ensure that any concerns were addressed.

·         Confirmation of the implementation dates for follow up of items and any formal actions taken, should those dates not be met.  Particular reference was made to the VAT returns item and it was confirmed that training of a new technician was underway in order for this to be implemented as soon as possible.

·         Reconciliations – Members questioned whether it would be useful for them to have sight of the plan which was prepared to enable staff to complete the reconciliations within the relevant timescale.  Officers confirmed that the schedule was still being prepared.

RESOLVED that

the Internal Audit Progress report of the Service Manager of the Worcestershire Internal Audit Shared Service be approved.