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 Internal Audit work currently in progress.  (Copy attached).

With reference to paragraph 9 of the Minute of 10 February 2020, there had been circulated copies of a report by the Chief Officer Audit and Risk which provided members of the Audit and Scrutiny Committee with 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 1 February to 29 February 2020 was detailed in the report.  During the period, a total of seven Final Internal Audit reports had been issued, with five recommendations made associated with two of the reports.  An Executive Summary of the final Internal Audit reports issued, including audit objective, key 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 detailed in Appendix 1 to the report.  In response to a question, Ms Stacey advised that the status of the recommendations for the Fit for 2024 transformation programme, which had been agreed by the Board, was that these were progressing and contact had already been made with the Corporate Risk Officer to ensure that risks were identified and monitored.  With regard to a concern raised that there was no mention of monitoring of grants given to the path network to ensure they were being utilised appropriately, Ms Stacey advised that the audit had only looked at budget control.  However, Mr Dickson advised that Council responsibilities still applied and that the budgets in this area would be monitored.  Members were also given assurance that the off-site IT Security relocation arrangements in North Lanarkshire had been designed appropriately and that all parties were adhering and complying with good practice.  Appropriate system back-up servers had also been set up in the North Lanarkshire recovery centre.  Mr Robertson advised that there was no anticipated date for completion from CGI and although the physical relocation of the equipment had taken place some file mapping was still to be carried out.  He further advised that processes and procedures had been updated to gain assurance that IT records were updated timeously to reduce risks to the accounts and avoidable costs being incurred. 

DECISION

(a)          NOTED:-

(i)            the final assurance reports issued in the period from 1 to 29 February 2020 associated with the delivery of the approved Internal Audit Annual Plan 2019/20; and

(ii)          the Internal Audit Assurance work in progress and Internal Audit Consultancy and other work carried out in accordance with the approved Internal Audit Charter.

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

MEMBER

Councillor S. Hamilton left the meeting following consideration of the above report.