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 2019/20.  (Copy attached).

With reference to paragraph 7 of the Minute of 23 September 2019, there had been circulated copies of a report by the Chief Officer Audit & Risk providing 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 in the period from 3 August to 1 November 2019 associated with the delivery of the approved Internal Audit Annual Plan 2019/20 was detailed in this report.  During this period a total of 3 Final Internal Audit Reports had been issued.  There were 2 recommendations made associated with 1 of the reports.  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 shown in Appendix 1 to the report.  On request by the Chief Executive, as part of its Consultancy work, Internal Audit had examined and evaluated at a high level the objectives, benefits and expected outputs from the original business case for SB Cares, identified and evaluated the mechanisms in place to review how SB Cares was performing and how it fit with Council and communities’ priorities, and considered any changes in the operating context from the assumptions made in the original business case.  In response to a question about any change expected in resource commitment from Internal Audit to the provision of Adult Social Care Services once these services were integrated back into the Council, the Chief Officer Audit & Risk expected some but not significant change. The officers answered questions about the key findings and two recommendations relating to Attendance Management outlined within the Appendix.  In terms of the recommendations Members suggested that the responsibility to implement the necessary training to reflect current systems and practices in place for attendance management, particularly in relation to Business World, should not be just the responsibility of HR.  The Principal Internal Auditor was asked to arrange for support to the Service Director HR in implementing the recommendations by ensuring that attendance procedures were followed up at Department Management Team level.

AGREED:-

DECISION

(a)        to note the final assurance reports issued in the period from 3 August to 1 November 2019 associated with the delivery of the approved Internal Audit Annual Plan 2019/20;

(b)       to note the Internal Audit Assurance work in progress and Internal Audit Consultancy and other work carried out in accordance with the approved Internal Audit Charter; and

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