Issue - meetings

To receive and approve the Summary Internal Audit Plan for 2022/23.

Councillor David Marren left the room.

Josie Griffiths, Head of Audit and Risk advised the Committee that the current plan was based on current resource and priorities rather than the traditional 3-year plan previously used, this was to enable agility and the focus to be on emerging issues.

Current resources would ensure sufficient work to be undertaken to deliver an annual opinion for 22/23, but fragility within the resource was noted as two posts were being covered with temporary posts.  This was allowing work to be delivered efficiently and effectively.

The Chair thanked the Head of Audit and Risk for the team response and efforts during challenging times without a full suite of staff.

There was some discussion on:

·         Complaints via schools that the B4B financial system had not worked properly for 3-months, the Head of Audit and Risk advised there was ongoing planned learning from the B4B system but any feedback from Members would be helpful;

·         The Audit team was carrying small vacancy but that had not impacted on work, options that related to apprenticeships had been explored, but the recruitment issue to this sector was being seen at a national level.  Whilst there was a place for agency staff, there was an economic cost and a potential risk that dependency on that resource could leave the service vulnerable;

·         Internal Audit provided services to PATROL and Cheshire East was the Accountable body for the Cheshire and Warrington Local Enterprise Partnership (CWLEP), the Committee noted that in view of bringing in income from other sectors the council must have assurances on the permanence of the work force to avoid paying additional costs for temporary/agency staff  but then losing income from that work outside of capacity.  The Committee requested an update to next committee and a watching brief on this area of work.

It was noted by the Committee that the external auditors had stayed on the Teams call and were interested in the discussions by the Committee.

RESOLVED: That:

a) the Internal Audit Plan 2022/23 be received and noted;

b) priority work during quarters 1 and 2 along with additional areas for consideration during quarters 3 and 4 be received and noted; and

c) progress against the plan, and the priorities for the last 6 months be reported back as part of the regular updates to the Committee.