Agenda item

This report includes the Annual Report of the Head of Internal Audit, which summarises internal audit work undertaken in 2022/23 and provides an opinion on the overall adequacy and effectiveness of the council’s framework of governance, risk management and internal control. An annual report summarising counter fraud activity and performance is also included.

Veritau the Council’s internal auditor introduced their report on fraud and the audits they had undertaken. Ordering documentation process was discussed due to the rise in the number of payments made without a payment order and why the issue has increased over several years, Members therefore considered adding a review of the ordering documentation process to the Committees work plan. Exit payments were also raised and it was confirmed by the Monitoring Officer that government had updated policies for Councils on Special Severance Payments and agreed to share with Committee Members.

The Committee enquired as to how the work plan for internal audits was determined and it was confirmed that it was a risked based programme that was agreed with the Committee.

The Committee considered annexes 3 to 7 in private session as agreed in minute 2.

Resolved:

                         i.         That a report be added to the Committee work plan to review the policy and use of payment orders within the Council.

Reason:     To identify the reason for the rise in payments without payment orders and potential solutions to raise compliance with Council Policy.

                        ii.         Noted the results of internal audit and counter fraud work undertaken.

Reason:     To enable members to consider the implications of

internal audit findings, and inform their assessment of the effectiveness of counter fraud arrangements.

                      iii.         Note the opinion of the Head of Internal Audit on the

adequacy and effectiveness of the council’s framework of governance, risk management and internal control.

Reason:     To enable members to consider the implications of

internal audit findings.

                      iv.         Noted the outcome of the Quality Assurance and

Improvement Programme and the confirmation that the

internal audit service conforms with Public Sector Internal Audit Standards.

Reason:     To enable members to consider the opinion of the Head of Internal Audit.

                       v.         Noted that no significant control weaknesses have been identified by internal audit during the year which are relevant to the preparation of the Annual Governance Statement.

Reason:     To enable the Annual Governance Statement to be

prepared.