The report of the Interim Audit Service Manager is attached.

Contact:  Katie Williams 07584 217067

The Committee received the report of the Interim Audit Service Manager – copy attached to the signed Minutes – which provided members with an update of work undertaken by Internal Audit in the two months since the September Audit Committee.

The Interim Audit Service Manager informed the Committee that 42% of the revised plan had been completed which was below previous delivery records.  There had been 6 reasonable, one limited and two unsatisfactory assurance opinions issued.  There had been 125 recommendations, one of which was fundamental.  The Interim Audit Service Manager took members through the rest of the paper and responded to a number of queries.

In response to a query about Much Wenlock Leisure Centre the Interim Audit Service Manager explained that although previous audit recommendations had been implemented, these had not been embedded.  She went on to explain that any service attracting an unsatisfactory audit opinion would have a follow up audit based on the target dates set for action to be completed by as there was little point going in before any actions had been addressed.

Following a brief discussion, it was agreed for the Committee to receive management updates at the February 2023 meeting for the following areas: Acton Scott; Much Wenlock Leisure Centre, Purchase Ledger and the Dog Warden service.  The Executive Director of Resources (Section 151 Officer) informed the Committee that a report about Acton Scott was being taken to Cabinet and requested the Committee take no action on this item until it had been considered by Cabinet.

The Interim Audit Service Manager agreed to follow this up with the Audit Committee Chair outside of the meeting once the Cabinet decision had been made to confirm if a management update was required. In relation to the fundamental recommendation made as part of the Individual Service Fund Audits the Interim Audit Service Manager agreed to obtain an update for the Audit Committee Chair and Vice Chair in March once the recommendation became due for implementation in order for them to determine if a further management update was required.

In response to a query, the Executive Director of Resources (Section 151 Officer) explained that the Dog Warden item had not been presented to this meeting due to staff changes within that service.

In response to a further query, the Executive Director of Resources (Section 151 Officer) explained how the recent staff changes within internal audit had led to a reduction in the percentage of the plan having been delivered and that the training and development of new and trainee auditors had also led to revisions to the plan, however, resources were reflective of what needed covering.  The Committee were satisfied that overall the level of assurance had not been diminished by the reduced staffing levels.

RESOLVED:

1.  to note performance against the 2022/23 Audit Plan.

2.  to receive management updates at the February meeting on the following areas:

-    Acton Scott (no action to be taken until it has been reported to Cabinet)

-    Much Wenlock Leisure Centre

-    Purchase Ledger

-    Dog Warden

3.  to receive an interim update from management on the fundamental recommendation for Individual Service Funds, with a full update at a future meeting.