Agenda item

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.

The Committee considered the audit reports presented to them by Veritau. Members enquired as to why some audits were started and deferred to 2023-2024. Veritau confirmed that deferrals could be for a number of reasons but included a desire to not duplicate work or in areas such as healthcare to ensure in certain crunch time periods that staff were focused on core service delivery and not on audit. Members raised questions regarding some audits having no opinion attached. No opinion it was confirmed was usually down to the scope of the audit not being wide enough such as with Commercial Waste. It was confirmed that while no opinion was given audit work would continue until Veritau were content with the service, this continued work could also the scaled up into a wider audit if deemed appropriate.  

The Committee raised a number of questions regarding Members Enquires and agreed further clarity provided to Members around the process with Members Enquires and how these can be escalated to the Corporate Governance Team when required. It was agreed that some training would be appropriate for Members around accessing Members Enquires post the May Elections if not already timetabled for the Members Induction Programme.

In accordance with the decision taken in minute 42 part of this item relating to Annex 4 and 5 regarding Physical Information Security Compliance were considered in private session.

Resolved:

                      i.         Noted the progress made in delivering the 2022/23 internal audit work programme, and current counter fraud activity;

                     ii.         To ensure the Members Enquiry process was included within the Member Induction Programme.

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