Issue - meetings
Quarterly Internal Audit Assurance Report
Meeting: 26/03/2013 - Audit Committee (Item 6)
6 Quarterly Internal Audit Assurance Report PDF 94 KB
To note the report and to take account of the assurance opinion assigned to the systems reviewed during the period.
Additional documents:
Minutes:
Minesh Jani, Head of Risk Management and Audit presented the report circulated at agenda item 6.1 which summarised the work of internal audit for the period December 2012 to February 2013 and incorporated a summary of audits at appendix 1. He noted that two limited assurances had been returned for creditors systems audit and for Harry Roberts nursery school probity audit.
In response to Members’ questions following information was provided:
While assurances had been returned, for creditors systems audit and Harry Roberts nursery school probity audit, neither had revealed evidence of fraud and improvements in functionality had been found.
In responding to the audit, the headteacher had acknowledged that more needed to be done in terms of probity. Mr Jani noted that recent audits of other schools had revealed similar issues and that commonly audit issues concerned governance and schemes of delegations; therefore he suggested that this area could be improved through staff training and by improving schools’ understanding of processes.
Councillor Snowdon noted that the smaller schools appeared to deliver limited assurances on similar matters and agreed that there would be benefits in addressing the most frequent qualifications via a programme of staff training. Mr Holme noted that the Council was not authorised to impose sanctions on schools and recommended that a collaborative approach be used to resolve issues. Mr Clarkson advised that Deloitte carried out many school audits nationally and these returned much evidence of school fraud. It was his view that this occurred because control mechanisms were not working properly or well understood therefore training would help gain understanding and why compliance was necessary.
Concerning the outstanding recommendations resulting from the audit of occupational health stores, the Chair enquired whether the priority-one recommendation and two priority-two recommendations outstanding at December 2012 had been subsequently completed and was advised that this would be investigated and reported back.
Action: Minesh Jani, Head of Risk Management and Audit
Noting the weaknesses reported in the lettings and nominations systems audit, completed in January 2013, Councillor Uz-Zaman requested that an update to this audit be reported to Committee 12 months hence.
Action: Minesh Jani, Head of Risk Management and Audit
RESOLVED:
That the report be noted.