Agenda item

This report summarises the outcome of audit and counter fraud work undertaken in 2016/17 and provides an opinion on the overall adequacy and effectiveness of the council’s framework of governance, risk management and internal control.

Members considered a report summarising the outcome of audit and counter fraud work undertaken in 2016/17 and providing an opinion on the overall adequacy and effectiveness of the council’s framework of governance, risk management and internal control. The Head of Internal Audit was in attendance to present the report and answer Member questions. He stated that in delivering the report there had been good cooperation from CYC and that when issues had been identified management were happy to accept these and address them within reasonable timescales.

In response to questions on the report he stated that his opinion of ‘Substantial Assurance’ in Annex 1 was based on work undertaken over the whole year and progress that the management team had made on issues raised. This was not a mechanistic process but rather based on experience and judgement. However there had been more audits in the past 12 months which scored in the higher categories.

He also stated:

·        In Adult Services Officers had been aware of issues and had asked for an audit to assist with tackling these. They had been fully accepting of the result of the audit and were taking steps to address issues raised.

·        There were ongoing discussions as to how best to manage risk in relation to housing tenancy fraud.

The Director of Customer and Corporate Services clarified that the rules around procurement, and language used, were being reviewed and issues raised by the LGA Review would be brought to Committee, possibly in September.

The Chair reminded Members that they could meet with the Head of Internal Audit if there were matters they wished to clarify which may not be suitable for discussion in a public meeting.

Resolved: That Members;

a)   note the results of audit and counter fraud work undertaken.

b)   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 .

c)   note the outcome of the Quality Assurance and Improvement Programme and the confirmation that the internal audit service conformed with Public Sector Internal Audit Standards.

d)   note the significant control weaknesses identified during the year which are relevant to the preparation of the Annual Governance Statement.

e)   approve the proposed changes to the internal audit charter at annex 7.

Reason:

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

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

c)   To enable members to consider the opinion of the Head of Internal Audit.

d)   To enable the Annual Governance Statement to be prepared.

e)   In accordance with the responsibility of the committee to consider reports dealing with the management of the internal audit function, and to comply with proper practice for internal audit.