Agenda item
Internal Audit and Anti-Fraud Progress Report
- Meeting of Audit Committee, Wednesday, 13th May, 2020 5.30 p.m. (Item 4.3)
- View the background to item 4.3
Minutes:
Mr Paul Rock, Head of Internal Audit, Fraud and Risk presented the Internal Audit and Anti-Fraud progress report. Mr Rock said his team’s capacity to deliver the Internal Audit Plan had been hampered by the pandemic, as well as other factors. However, the plan had been critically reviewed and he was confident enough audit activity could be delivered to offer an audit opinion by July 2020.
The report summarised the audits that had been completed plus identified the audits which were to be undertaken in the next six to eight weeks. The table at paragraph 3.7 showed the draft reports which were awaiting management responses. Mr Rock updated the Committee that a management response had been received in relation to the “Financial Safeguarding for the Learning Disabled” audit and the report had been issued as final.
At the request of the Committee, paragraph 3.13 updated and provided a view on the current position in relation to the recommendations identified by the external peer review and a letter written to the former Corporate Director for Resources in December 2017.
In response to questions from Members the following was noted:
· Mr Rock said the Audit Committee had played its part in recognising there were draft reports awaiting management responses. He said he would send reminders asking Officers to comply with the request and suggested he could copy in the Chair of the Audit Committee to the emails sent. Ms Asmat Hussain, Corporate Director for Governance, reminded the Committee it had at its last meeting, agreed to also copy in the lead Corporate Directors and asked that this be done too. Ms Hussain said it was important to be mindful of the pandemic and allow some time for responses.
o ACTION: The Chair of the Audit Committee to be copied into emails chasing for management responses for outstanding Audit reports. The lead Corporate Directors to be also copied into emails requesting management responses.
· In response to the recruitment of staff to vacant posts, Mr Rock said this was a real concern for him. He said he had wanted to restructure the service and therefore having vacant posts was advantageous; in the event he had to move staff within the structure. However, he recognised there was a need for a temporary solution which could involve temporary agency staff to help deliver the audit plan or the use of the third-party partner BDO to deliver additional work. There was also the option to explore sharing audit resources with neighbouring boroughs and utilising staff in those local authorities.
· In response to individual audits, Councillor Wood enquired about the purchase order follow up audit. He said whilst this was a difficult area, he’d like to know what the current situation was with credit card purchases. Mr Bartle responded saying this was a concerning area. One way to resolve this would be to withdraw cards however, this required support of management. Presently cards are withdrawn on the third strike – i.e. when paperwork has not been completed however a more robust and tougher stance is needed. Mr Murton agreed with this but said it was a difficult balancing act because the withdrawal of cards, could result in frontline services being affected.
o ACTION: An update to be provided on the number of purchase cards currently in circulation within each Directorate; with an opinion if the correct number of cards and the right members of staff have been issued with cards in each service area.
The Audit Committee RESOLVED to:
1. Note the contents of the report and the overall progress and assurance provided, as well as the findings/assurance of individual reports.
Supporting documents:
- Internal Audit Progress Report, item 4.3 PDF 475 KB
- Enc. 1 for Internal Audit Progress Report, item 4.3 PDF 206 KB
- Enc. 2 for Internal Audit Progress Report, item 4.3 PDF 146 KB
- Enc. 3 for Internal Audit Progress Report, item 4.3 PDF 139 KB