Report of Internal Audit

Contact: Barry Hanson

That the performance against the Audit Plan for the year ended 31 March 2025 be considered and endorsed.

That it be noted that the system of governance, risk management and internal control operating effectively and can be relied upon when considering the Annual Governance Statement for 2024/25.

That the Chief Audit Executive’s substantial year end opinion on West Mercia Energy’s governance, risk management and internal control environment for 2024/25 based on the work undertaken and management responses received be endorsed.

Adam Williams, Principal Auditor presented the report which provided a summary of Internal Audit’s work for 2024/25. He reported a ‘good’ opinion for 2024/25, the highest level offered which reflected effective governance, risk management, and internal controls at WME. It was added that none of the five audits completed had received an adverse opinion and that internal audit had received positive performance feedback from the three surveys during the year.

In response to a query from a member, the Principal Auditor confirmed that for all audits, action plans were agreed with management after review and testing. The recommendations had been accepted and would be followed up as part of the upcoming audit work for the current year.

RESOLVED:

1.    That the performance against the Audit Plan for the year ended 31 March 2025 be considered and endorsed.

2.    That it be noted that the system of governance, risk management and internal control operating effectively and can be relied upon when considering the Annual Governance Statement for 2024/25.

3.    That the Chief Audit Executive’s substantial year end opinion on West Mercia Energy’s governance, risk management and internal control environment for 2024/25 based on the work undertaken and management responses received be endorsed.