Agenda item

This report summarises the outcome of audit and fraud work undertaken in 2015/16 and provides an opinion on the overall adequacy and effectiveness of the council’s framework of governance, risk management and internal audit.

Members considered a report that summarised the outcome of audit and fraud work undertaken in 2015/16 and which provided an opinion on the overall adequacy and effectiveness of the Council’s framework of governance, risk management and internal control.

Noting the opinion of the Head of Internal Audit that the council’s framework of governance, risk management and control provided “Substantial Assurance”, Members queried whether there had been an improvement since the previous year.  The Head of Internal Audit explained the factors that had been taken into account when reaching the opinion and stated that last year a “Substantial Assurance” had been given.  The council was in a similar position and had maintained good governance arrangements.

Members gave consideration to the following internal audit reports which had received limited assurance opinions:

·        Project Management

·        Section 117 of the Mental Health Act audit report

Noting that the committee was due to receive an update report on project management at the next meeting, Members requested that the report included information as to how the issues identified in the audit report were being addressed.  They also sought clarification as to the extent to which the Verto system was being used.¹

Referring to the issues raised in the internal audit report on Section 117 of the Mental Health Act, Members agreed that it would be appropriate for the Health and Adult Social Care Policy and Scrutiny Committee to be asked to consider the audit report as part of their work plan.²

Resolved:  (i)      That the results of audit and counter fraud work

                             undertaken in 2015/16 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.

(v)     That the Health and Adult Social Care Policy and Scrutiny Committee be asked to consider the Section 117 Mental Health Act Internal Audit Report as part of their committee’s workplan.

Reasons:   (i)      To enable Members to consider the implications

                             of audit and counter fraud findings.

                   (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.

(v)     To ensure that the committee is aware of the issues raised in the internal audit report.