Agenda item
Annual Report of the Head of Internal Audit
This report summarises the outcome of audit and fraud work undertaken in 2014/15 and provides an opinion on the overall adequacy and effectiveness of the Council’s framework of governance, risk management and internal controls.
Minutes:
Members considered a report which summarised the outcome of audit and fraud work undertaken in 2014/15 and which provided an opinion on the overall adequacy and effectiveness of the Council’s framework of governance, risk management and internal control.
Members noted that, having evaluated the results of the audit and fraud work undertaken during the 2014/15 year, the opinion of the Head of Internal Audit was that the council’s framework of governance, risk management and control provided “substantial assurance”.
Members’ attention was drawn to paragraph 13 of the report, which detailed significant control issues which were considered relevant to the preparation of the Annual Governance Statement.
Members questioned the Head of Internal Audit on specific findings of audits completed (Annex 2 of the report). An explanation was given as to why the nature of some of the work carried out by Internal Audit meant that it was not always appropriate to give an opinion. It was agreed that, to provide greater clarity, future reports would detail this type of work separately.
Resolved: (i) That the results of audit and counter fraud work
undertaken in 2014/15 be noted.
(ii) That 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 be noted.
(iii) That the outcome of the Quality Assurance and
Improvement Programme and the confirmation that the internal audit service conformed with Public Sector Internal Audit Standards be noted.
(iv) That the significant control weaknesses identified
during the year which are relevant to the preparation of the Annual Governance Statement be noted.
Reasons: (i) To enable Members to consider the implications
of audit and counter fraud work undertaken in 2014/15.
(ii) To enable Members to consider the implications
of audit and counter fraud findings.
(iii) To enable Members to consider the opinion of
the Head of Internal Audit.
(iv) To enable the Annual Governance Statement to
be prepared.
Supporting documents:
- Report, item 9. PDF 87 KB
- Annex 1 (opinion), item 9. PDF 28 KB
- Annex 2 (Audit), item 9. PDF 115 KB
- Annex 3 (Fraud), item 9. PDF 42 KB
- Annex 4 (Breaches), item 9. PDF 6 KB
- Annex 5 (QAIP), item 9. PDF 142 KB
- Asset disposals, item 9. PDF 257 KB
- Budget Savings, item 9. PDF 248 KB
- Cash Handling Income Management, item 9. PDF 281 KB
- Cleaning and Facilities Management, item 9. PDF 284 KB
- Clifton with Rawcliffe, item 9. PDF 272 KB
- Copmanthorpe Primary, item 9. PDF 273 KB
- Fishergate Primary, item 9. PDF 342 KB
- FoI follow-up memo, item 9. PDF 245 KB
- Free Early Education Funding, item 9. PDF 297 KB
- Fulford School, item 9. PDF 314 KB
- Hob Moor Federation, item 9. PDF 267 KB
- Information Security Sweep March 2015, item 9. PDF 374 KB
- Internet Email and Lync Misuse, item 9. PDF 284 KB
- Osbaldwick Primary, item 9. PDF 277 KB
- Overtime, item 9. PDF 274 KB
- RAISE interim report, item 9. PDF 221 KB
- Safeguarding Adults, item 9. PDF 279 KB
- St Wilfrid's RC Primary, item 9. PDF 309 KB
- Street-Place Based Services, item 9. PDF 198 KB
- Treasury Management, item 9. PDF 245 KB
- VAT Accounting, item 9. PDF 293 KB