Issue - meetings

To receive an update on work undertaken by Internal Audit between April and September 2022 and how this, along with planned work for the remainder of the financial year will contribute to the Annual Internal Audit Opinion for 2022/23.

The Committee considered the update report on the work undertaken by Internal Audit between April and September 2022 and on the planned work for the remainder of the financially year.   

The Internal Audit report summarised the audit work carried out in Q1 and Q2 of 2022/23 and compared the audit work undertaken with the audit work that was planned, set out in Table 2, and also provided details of the audit work planned to be undertaken by the end of the financial year.  The report also provided a summary of the Final Assurance Reports 2022/23 issued to the end of September 2022.

A review of the Internal Audit Charter had been undertaken to ensure compliance with the Public Sector Internal Audit Standards in relation to maintaining operational independence following the transfer of responsibility for information rights to the Head of Audit and Risk.

Clarity was sought by the Committee in relation to the following:

·         staffing in the Internal Audit Team – it was confirmed that there were still vacancies in the Team.  An agency member of staff was working with the team at present and there were sufficient resources to fulfil the internal audit plan

·         Internal Audit Report on Gifts and Hospitality – it was reported that a were a number of areas which did not come under the Code of Conduct but related to how the council administered the processes which needed to be sorted.  The responsibility for officer gift and hospitality forms had moved from HR to the Monitoring Officer and any delay related to the process of moving this function from one department to another.

·         Section 106 audit progress – it was reported that the terms of reference had been agreed and field work started.  As it was a complex piece of work there was no specific deadline for completion of the work.

·         ANSA review of gritting arrangements – it was confirmed that this audit work was not part of the review of winter gritting arrangements.  The review had been undertaken to determine what work had been undertaken and if it was in line with guideline that had been approved and covered by insurance.    It was raised that a large part of Cheshire East was rural, and it was asked what weight was given to road being in a rural area and local member knowledge of these when considering the Winter Gritting Routes.  It was suggested that this matter should be raised with the Chair of the Highways and Transport Committee.

·         Land Transaction audit was missing from the report – it was agreed that Table detailing audit reviews that had not started during Q1/Q2 but would be undertaken before the end of the financial year  be updated to include Land Transactions,  which had been omitted in error, and circulated to committee members.

RESOLVED:  That the Committee

1          notes the contents of the Internal Audit Update Report, at Appendix 1 to the report; and

2          approves the updated Internal Audit Charter, at Appendix 2 to the report.