Issue - meetings

Consider a report by Chief Officer Audit & Risk on findings from recent work carried out by Internal Audit, including the recommended audit actions agreed by Management to improve internal controls and governance arrangements, and other work in progress to deliver the approved Internal Audit Annual Plan 2018/19.  (Copy attached).

With reference to paragraph 10 of the Minute of 24 September 2018, there had been circulated copies of a report by the Chief Officer Audit & Risk which provided details of the recent work carried out by Internal Audit and the recommended audit actions agreed by Management to improve internal controls and governance arrangements.  The work Internal Audit had carried out during the period 28 July to 26 October 2018 was detailed in the report.  During the period, a total of four Final Internal Audit reports had been issued.  There was one recommendation relating to one of the reports which had been accepted by Management for implementation.  An Executive Summary of the final Internal Audit reports issued, including audit objective, findings, good practice, recommendations (where appropriate) and the Chief Officer Audit and Risk’s independent and objective opinion on the adequacy of the control environment and governance arrangements within each audit area, was included in Appendix 1 to the report.  The SBC Internal Audit function conformed to the professional standards as set out in Public Sector Internal Audit Standards (PSIAS) (2017) including the production of this report to communicate the results of the reviews.  Ms Stacey highlighted specific areas in the Appendix to the report which included Selkirk Conservation Area Regeneration Scheme (CARs) which was being managed well and run in accordance with the requirements of the grant funding offer.  The EU Funded Programmes for LEADER and the European Maritime and Fisheries Fund was a high risk area if the Council does not comply with the terms of the SLAs.  In response to a question on the FORTH FLAG (Fisheries Local Action Group), an autonomous body which included Fife, Tyne and Esk, and Scottish Borders, Ms Stacey advised that roles and responsibilities for the FORTH FLAG and Marine Scotland had been defined and documented.  In respect of the audit on Passenger Transport there was further discussion around the provision and management of escort services to achieve value for money and to meet the Council’s obligations and policies.  It was reported that the provision of the number of vehicles going to the same places was being optimised through collaboration between passenger transport and children and young families sections.  It was noted that due to the lack of facilities and specialist resources available locally, some services were provided out-with the Scottish Borders area.  Clarifications were sought on the ICT security arrangements in place and the improvements completed and planned.

DECISION

(a)       NOTED:-

(i)      the final assurance reports issued in the period from 28 July to 26 October 2018 associated with the delivery of the approved Internal Audit Annual Plan 2018/19;

(ii)     the Internal Audit consultancy and other work undertaken in this period; and

(b)       AGREED to acknowledge the assurance provided on internal controls and governance arrangements in place for the areas covered by this Internal Audit work