Mr David Dobbs, Head of Internal Audit, Anti-Fraud and Risk introduced the report and stated the report provided an update on the progress made against the delivery of the 2023-24 Annual Internal Audit Plan. The report also provided an update on the investigation activity, fraud prevention and anti-fraud work. Mr Dobbs referred members to paragraph 3.1 and the appendix attached to the report and said 47% of audit opinions had resulted in Reasonable or Substantial assurance compared to 65% for year 2022-23. He said this was an interim figure and was subject to change.

Mr Dobbs stated that officers were present at the meeting to answer questions relating to the limited assurance reports.

·       Scheme of Publication

·       Attendance Management

·       RFQ Process

In response to comments and questions from members the following was noted:

·       Referring to Appendix A of the report and the ‘advisory’ opinion, Mr Dobbs explained the opinion was likely to change if the service improved their policies and procedures. He said it was necessary to ensure a balanced opinion was given.

·       In response to the ‘limited assurance’ cited on page 45 for Malmesbury Primary School, Mr Dobbs said that the internal audit team would be working with the school’s finance team to address the weaknesses identified.

·       Referring to the Attendance Management limited assurance report, Ms Lorraine, Corporate Director for Resources and Section 151 Officer said accountability for attendance was the responsibility of the manager and the service - and not HR. She said they were looking to have software in place which would make it easier for staff members to report absence and for managers to record absence.

·       Ms Julie Lorraine, Corporate Director for Resources and Section 151 Officer said there had been a review of the RFQ Process and the procurement thresholds used internally. An independent review had been undertaken to review the thresholds so there was less burden on budget holders to approve thresholds less than a £100,000. She said CIPFA recommendations had been taken into consideration.

·       In answer to if staff training was provided for the RFQ process, Mr Dobbs confirmed it was however said this would need to be reviewed in light of the suggested changes.

o   ACTION: When asked if there was an action plan for the recommended changes, Mr Dobbs said this would be circulated to the Committee.

The Audit Committee RESOLVED to:

1.    Note the contents of the attached report and the overall progress and assurance opinions for audits carried out as part of the 2023-24 Audit Plan.