Agenda item

To consider the Annual Report of the Head of Internal Audit, included at Annex 1, which summarises internal audit work undertaken in 2023/24 and provides an opinion on the overall adequacy and effectiveness of the council’s framework of governance, risk management and control. An annual report summarising counter fraud activity and performance is also included at Annex 2.

Members considered a report that included the Annual Report of the Head of Internal Audit, which summarised internal audit work undertaken in 2023/24 and provided an opinion on the overall adequacy and effectiveness of the council’s framework of governance, risk management and control. An annual report summarising counter fraud activity and performance was also included.

The Assistant Director of Audit Assurance highlighted aspects of the annual report. He confirmed that nine internal audits had been concluded since their last update to the committee and the summary of those were contained in Appendix B to the report.  A further seven audits remained in draft at this time but were making good progress, as reported in Appendix A. Veritau’s opinions and priorities for actions were noted and it was acknowledged that Veritau had not identified any significant control weaknesses for inclusion into the Annual Governance Statement.

Members questions were answered and during discussion it was noted that:

·        The actions linked to the foster carer payments would be monitored to ensure implementation.

·        The draft audit reports should shortly be concluded and any outstanding audits would not impact on the current programme of work.

·        Veritau were asked to certify the grants linked to the rough sleeping accommodation programme to give assurance to the awarding department.

The Internal Head of Audit then presented the key performance figures and counter fraud work undertaken as noted in Annex 2 to the report. 

Members discussed holiday let prosecution cases and officers agreed to verify if cases linked to the misuse of residential parking permits by occupants of holiday lets was shared with the planning enforcement team.

Officers were thanked for their reports, and the committee then considered exempt annexes 3 to 12 in private session as resolved in minute 8.

Resolved:

(i)           That the results of internal audit and counter fraud work undertaken, be noted.

Reason: To enable Members to consider the implications of internal audit findings, and inform their assessment of the effectiveness of counter fraud arrangements.

 (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.

Reason: To enable Members to consider the implications of internal audit findings.

(iii) That the outcome of the Quality Assurance and Improvement

      Programme and the confirmation that the internal audit service

     conforms with Public Sector Internal Audit Standards, be noted.

Reason: To enable Members to consider the implications of internal audit findings.

(iv)  That it be noted that no significant control weaknesses had been identified by internal audit during the year which was relevant to the preparation of the Annual Governance Statement.

Reason: To enable the Annual Governance Statement to be prepared.