Agenda item

INTERNAL AUDIT PLAN UPDATE 2017/18 AND 2018/19

Minutes:

The Committee considered a report providing an update on progress made on the implementation of the Internal Audit Plan. It was noted that Part A provided a progress report on the Audit Plan 2017/18 and 2018/19 together with a Recommendations Scoring Matrix. Part B provided a summary of completed final reports for 2017/18 relating to key Financial systems (April 2017 to date). Part C related to reviews of other systems and Establishment Audits.

 

The following issues were raised on the reports:-

 

·        The Head of Revenues and Financial Compliance advised that in respect of the 17/18 Plan, 90% of that had been delivered by the end of March 2018, with the reasons for non-delivery of the remaining 10% being attributable to a number of factors. Those included a 28% loss in productivity days compared to a 7% loss on the 16/17 Plan, vacant posts and maternity leave. With regard to the 18/19 Plan, that was currently achieving a 4.8% delivery compared to the 5% target. She expressed her appreciation to the staff within the Audit Unit for their commitment and diligence.

 

Arising from the above the Committee considered a suggestion that, due to on-going staffing difficulties, the division’s target for 18/19 be reduced from 90% to 80%. However, opinion was that the target should, for the present time, remain at 90% with any reduction being avoided until all avenues to address the staffing issues had been explored.

 

·        In response to a question on the 125 days of work undertaken for the Mid and West Wales Fire Authority and Ceredigion County Council, the Committee was assured that additional resources, via secondment, had been made available to undertake that work.

·        With regard to the 90% achievement on the 17/18 Plan, the Head of Revenues and Compliance advised that in addition thereto, the Unit had undertaken additional unplanned investigative work and fulfilled its SLA Agreements with the Fire Authority and Ceredigion County Council. As a consequence, the Unit had, overall, achieved a 104% productivity of total audit plan days as a percentage of approved plan days.

·        Reference was made to the percentage of audits achieved against the Plan, and the Committee was reminded that the emphasis was on the quality, not the percentage, of audits undertaken. That quality was essential to enable the Head of Revenues and Financial Compliance to provide an Audit Opinion on the Council and ensuring any identified high risks were addressed and managed.

·        Reference was made to report C, and the review undertaken of Property Management. The Committee was assured no loss of revenue had accrued to the Council as a result of the Internal Audit’s findings. As a result of those findings a review had been undertaken of the property management systems and a new policy was being finalised for adoption via the Council’s political process. If adopted, that would be subject to regular compliance monitoring.

 

Arising from the above, it was suggested a follow up review be undertaken on the new policy and it be included within the 2019/20 Audit Plan.

 

UNANIMOUSLY RESOLVED:

5.1

That for monitoring purposes, the 2017/18 Internal Audit Plan Progress Report and the 2018/19 Update be received,

5.2

That the 90% achievement target for the 2018/19 Audit Plan be retained for the present time and any reduction to 80% be avoided until all avenues to address the staffing issues had been explored,

5.3

That the Committee’s appreciation be conveyed to the Internal Audit Staff for their work over the previous year,

5.4

That a follow up review of Property Management be included within the 2019/20 Audit Plan.

 

Supporting documents: