Agenda item

Agenda item

Annual Internal Audit Opinion 2023/24

The report of the Assistant Director, Assurance and Risk Management is attached.

Minutes:

The Committee received the report of the Assistant Director, Assurance and Risk which discussed the annual internal audit opinion and report on the Council’s system of governance, risk management and internal control, on which the Committee was invited to comment.

 

The report provided information on:

 

  • The overall opinion (rated as ‘reasonable’) with a summary of key strengths, key risks and issues arising from audit work.
  • The delivery of the Audit Plan, including the status of planned audit outputs for 2023/24
  • A discussion on the status of audit recommendations, including critical and significant priority recommendations.

 

The Assistant Director, Assurance and Risk introduced the report, outlining its context and focus on other sources of assurance.

 

There was discussion about whistleblowers and the circumstances in which they may be assured of anonymity and protection. The Assistant Director Assurance and Risk gave emphasis to anonymity and protection being two distinct elements. He went on to explain that where an issue is raised in good faith and is in the public interest then measures can be put in place to ensure the individual is appropriately protected and does not suffer any detrimental effects of having raised the issue. With regard to anonymity, it was explained that degrees of complexity could conceivably arise in certain circumstances.  For example in a matter that ultimately led to a criminal offence being pursued, anonymity could not be guaranteed. He explained however that whistle-blowers are encouraged to report issues so that steps could be taken, and that in certain circumstances consideration can be given to no immediate action being taken in an attempt to protect the identity of a whistle-blower.

 

Discussions moved to the report’s opinion on primary schools’ financial health checks. The Assistant Director, Assurance and Risk advised that the externally commissioned work across the entire estate that was referenced in the report had very recently commenced. Therefore it was necessary to wait until that work had concluded to decide on next steps. The outcome of that work would be shared with Audit Committee members as well as themed reports on the matter for the attention of the Executive Member.

 

With regard to the report’s discussion on the Council’s Gifts and hospitality policy for officers, the Assistant Director Assurance and Risk described an emerging theme of inconsistency and different interpretations of the policy. It was suggested that the current policy wording may be the source of the inconsistency and consequently a series of workshops had been arranged by the Director of HROD to draw out the key challenges and agree a new approach with a view to implementation. A suggestion was made that a clearer approach may be necessary for the scheme that is applicable to members.

 

In terms of closing comments, the Chair welcomed the report, noting the growth and development of risk management activity over time. Whilst it was acknowledged that further work was necessary in some areas, a significant improvement was noted. The role of the Council’s broad reaching scrutiny function was recognised as an important aspect of challenge and strengthening activity. The positive progress around fire risk assessment activity in Housing Services was also referenced, particularly in the context of ongoing financial pressures.

 

Decision

 

To note the report.

 

Supporting documents: