Agenda item

This report provides an update on progress made in delivering the internal audit workplan for 2016/17 and on current counter fraud activity.

Members considered a report which provided an update on progress made in delivering the internal audit workplan for 2016/17 and on current counter fraud activity.

Officers stated that work was on track to complete the audit plan.

Referring to an issue raised under the Public Participation agenda item, officers were asked about the reasons for allocating 25 days to a review of governance arrangements at Joseph Rowntree School.  Officers stated that the audit had been requested by the Assistant Director Education and Skills and had been agreed by the Headteacher, Governing Body and Senior Leadership Team.  The intention of the review was to help the school and it was not a punitive action.  It was agreed that further information on this audit plan variation would be circulated to Members following the meeting.¹

Referring to a further matter that had been raised under the Public Participation item, Members sought confirmation that a contract was in place between the Council and Veritau.  They were informed that a current contract was in place and had not been breached.

Referring to the “reasonable assurance” opinion that had been given to the audit on the Use of Interims, Specialists and Consultants, officers were asked if this opinion would be revisited once the investigation into issues arising from the internal audit report on Procurement had been completed.  They stated that this would not be the case as the audit had been an assessment of the current arrangements that were in place.  The breaches of the council’s financial regulations that had been referred to in paragraph 11 of the monitoring report related to a different time period when the current arrangements had not been in place.

Clarification was sought as to when the audit report on procurement would be available to the committee.  Officers stated that, although this report had not been published pending the outcome of the investigation, it would be possible for the committee to receive an overview report on procurement, which outlined how the contract procedure rules and procurement policies were being implemented.  The Corporate and Scrutiny Management Policy and Scrutiny Committee had also given consideration to this issue.  Members agreed that it would be useful to include this as an agenda item for a future meeting.²

Members expressed concern at the issues identified in the Schools Themed Audit – Information Governance which had been given a limited assurance opinion.  They sought assurances that appropriate and timely actions were being taken to address the issues that had been identified. Officers confirmed that most of the targets were due to be implemented by July 2017 so, unless an earlier report was requested, the committee were scheduled to receive an update at their meeting in September 2017.  Members were informed that each school was its own data controller but the Local Authority had a role in providing support and guidance.  Further work in this area would be included in next year’s audit plan.  Members expressed concern that five schools had not responded to the audit.  They requested that an interim report be presented to the committee outlining the actions that were being taken to address the issues raised and the implications for the Council.³

Resolved:  That the progress made in delivering the 2016/17

internal audit work programme, and current counter fraud activity be noted.

Reason:     To enable Members to consider the implications of

                   audit and fraud findings.