Issue - meetings

Members considered a report which provided an update of progress, by the Audit partner, as at 30 June 20201, against the 2021/2022 annual programmes, which had been agreed by the Audit Committee in April 2021.

During the period, two assurance audits had been completed and three audits were currently in progress, two at the draft stage. During the quarter, work had also commenced on drafting the Terms of Reference for those audits within the Plan scheduled for Quarters one and two.

The completed audits being:-

Key Controls – receiving High Assurance

Lea Fields Crematorium – receiving Substantial Assurance

Audits in draft stage were -

ICT Helpdesk – Draft report stage

Covid Business Grant – Draft report stage

Together 24 – Fieldwork

Information on each was included within both the body of the report and Appendix 3

A total of 21 agreed actions had yet to be implemented (3 High, 15 Medium and 3 low) No overdue actions were outstanding. Appendix 2 provided details of those actions where extended implementation dates had been agreed.

The Full Audit Plan was set out at Appendix 3.  The matters of interest included within the report were also highlighted to the Committee.

In opening the debate, the Chairman referred to the extension of deadlines in respect of audit actions and whilst some of these extensions were entirely appropriate, caution was expressed, in extending deadlines to avoid them being late.  Referring to the amount of work that had been undertaken in recent years to ensure that audit actions were completed in a timely manner.

Referring to the information on page 82 and the importance of Officers’ attitudes towards governance systems, Members praised Officers for their approach of openness and honesty, something which had been referenced in the recent Peer Review.  Members were of the view that Officers were open to being scrutinized and saw the benefits of challenge. The importance of professional and courteous scrutiny was recognised and this was an area that Members should continue to receive training in.

Regarding the open and honest culture, and recognising that there had been considerable changes at senior management level and that the issue of culture was always a fragile one within any organisation during a period of change it was questioned whether this would remain.  In conclusion, the Chairman referenced the information contained within the report, regarding Liverpool City Council, and some of the failings which had been identified.  Reference was made to standing orders and their importance, providing the Chairman with an opportunity to remind Members that this was an area the Council had identified for review as part of its Constitutional report the previous year.

RESOLVED that having considered the content of the report, no further actions be identified.