Issue - meetings

To consider the report of the Head of Internal Audit and Compliance. The report updates the Committee on progress against the Internal Audit Plan 2010/11, outlines revisions to the plan and summarises the work during the period April – August 2010.

The Committee is asked to note the issues identified, endorse the approach to achieving adequate audit coverage during the remainder of 2010/11, and discuss future audit issues and ways of working, as appropriate.

The Code of Practice for Internal Audit in Local Government stated that in addition to the annual report, the Head of Internal Audit and Compliance “should make arrangements for interim reporting to the organisation in the course of the year.  Such interim reports should address emerging issues in respect of the whole range of areas to be covered in the annual report.”

The report submitted updated Members on progress against the Internal Audit Plan 2010-2011, outlined revisions to the plan and summarised the work undertaken during the period April to August 2010.

Members were able to ask questions and these were responded to by Officers, as appropriate. 

·          Backlog of re-assessment for existing social care clients.

Officers undertook to ascertain when the backlog would be cleared and report to Members.

·          Use of purchase cards within the Authority

The BBC had reported on this, following a Freedom of Information request. Although there was no suggestion of misuse, the Chief Executive and Leader of the Council had requested an audit review. This was underway and Officers would report on this at the next meeting.  Internal Audit had concluded that there had been no inappropriate use but had made some system improvement recommendations.

·          It was emphasised that the system of internal control was adequate and that action was taken to ensure that any shortcomings were rectified promptly. Follow-up reports would be submitted to the Committee periodically.

·          Oracle business system:  This was being upgraded with a “go-live” date of January 2011.  The scheme was on track as far as the project plan was concerned; however, this was a high risk area and work was underway to enable the Authority to be satisfied that the new system would work satisfactorily. 

·          It was noted that during the review, the Authority’s preparedness for Internal Financial Reporting Standards (IFRS) had been assessed. There was an IFRS implementation plan in place, but there had been some slippage owing to closure of accounts, staff shortages and delays in the provision of information. This was a significant area of work and the Committee would receive regular updates.

RESOLVED: 

1.            That the issues identified be noted; and

2.            That the approach to achieving adequate audit coverage in the remainder of 2010-2011 be endorsed