Agenda Item

 

 

 

 

Audit and Governance Committee

15 March 2023

 

Report of the Head of Internal Audit

 

Audit & Counter Fraud Progress Report

 

Summary

1          This report provides an update on the delivery of the internal audit work programme for 2022/23 and on counter fraud activity undertaken so far in the year.

Background

2          The work of internal audit is governed by the Accounts and Audit Regulations 2015 and the Public Sector Internal Audit Standards (PSIAS). In accordance with the standards, periodic reports on internal audit work are presented to this committee.

 

Internal Audit

3          The 2022/23 internal audit work programme was approved by this committee at its meeting on 6 April 2022.

4          Annex 1 to this report provides an update on progress made against the 2022/23 internal audit work programme. This includes a summary of current work in progress and revised internal audit priorities for the year.

 

Counter Fraud

5          The counter fraud progress report is contained in annex 2. A range of work is detailed including activity to promote awareness of fraud, work with external agencies, and information on the level of fraud reported to date.

Consultation

6          Not relevant for the purpose of the report.

Options      

7          Not relevant for the purpose of the report.

Analysis

8          Not relevant for the purpose of the report.

Council Plan

9          The work of internal audit and counter fraud helps to support overall aims and priorities by promoting probity, integrity and accountability and by helping to make the Council a more effective organisation.

Implications

10      There are no implications to this report in relation to:

·                  Finance

·                  Human Resources (HR)

·                  Equalities

·                  Legal

·                  Crime and Disorder

·                  Information Technology (IT)

·                  Property

 

Risk Management Assessment

11      The council will be non-compliant with the PSIAS if the results of audit work are not reported to the committee and could therefore be exposed to increased levels of scrutiny and challenge.

Recommendation

12      Members are asked to:

(a)      note the progress made in delivering the 2022/23 internal audit work programme, and current counter fraud activity.

Reason

To enable members to consider the implications of audit and fraud findings.

 

Contact Details

Author:

Chief Officer Responsible for the report:

Max Thomas

Head of Internal Audit

Veritau Limited

Telephone: 01904 552940

 

 

Bryn Roberts

Director of Governance

Telephone: 01904 555521

 

 

Report Approved

ü

Date

06/03/2023

 

Specialist Implications Officers

 

Not applicable

 

Wards Affected: Not applicable

All

ü

 

 

For further information please contact the author of the report

 

 

 

Background Papers

 

·         2022/23 Internal Audit Work Programme and Counter Fraud Plan

 

Annexes

 

Annex 1 – Internal Audit progress report

Annex 2 – Counter Fraud progress report

Exempt annex 3 – Physical information security (West Offices and Hazel Court) internal audit report

Exempt annex 4 – Physical information security (satellite sites) internal audit report

 

Available on the council’s website

 

The following internal audit reports referred to in annex 1 are published on the council’s website:

 

·        Payroll (schools)

·        Absence management (schools)

·        ICT asset management

·        Complaints, concerns, comments and compliments

·        Commercial waste (follow-up)

·        100-hour short breaks