Issue - meetings

Members considered the Internal Audit Draft Annual Plan Report for 2022/2023 based on assurance mapping and risk assessments across the Council’s critical services. The Principal Auditor introduced the report and provided Members with brief context as to the reports purpose, highlighting the main aspects of the Annual Plan.

The Plan had been developed taking a risk-based approach and had been developed in conjunction with Management and their assessment of risks. The report included the level of resources, and the costs of providing assurance through delivery of the Plan. Noting the flexibility within the Plan, in order to respond to changing circumstances, the main focus for Internal Audit during 2022/23 was detailed on pages 2 and 3 of the report and these areas were summarised to the Committee.

Appendix A outlined the various audits to be undertaken within each area and Appendix B contained those areas which had not been included in the Plan but which may be considered for inclusion.

The increase in fees was highlighted, with Members noting that the fee had increased from £295 to £350 per day for internal audits, following a review by Assurance Lincolnshire.  The previous rate had been in place for 5 years and the review had balanced cost, whilst ensuring the service remained competitive and provided good value for money.

The Principal Auditor concluded his presentation highlighting and summarising the remaining appendices, which included: 

·         Appendix C - the Cyclical audits, and due diligence work;

·         Appendix D - the Head of Internal Audit’s opinion;

·         Appendix E - the working protocols;

·         Appendix F - the Quality Assurance Framework, and;

·         Appendix G - the three-year plan for ICT Audit work.

Debate ensued and Members asked a number of questions of the Officer, particularly in relation to the increased fee (an 18% rise), the reason for the sharp increase and the timing of the Equality and Diversity Audit.   It was also suggested that Lincolnshire Assurance could have benchmarked more regularly, avoiding a single large increase.

In responding, the Principal Auditor reiterated the reasons for the rise, this being In responding, the Principal Auditor reiterated the reasons for the rise, this being an increase in on costs and salaries, but informed Members that no profit was made by Internal Audit. Regular benchmarking would be undertaken going forward, noting the point raised. Regarding the Equality and Diversity audit, this was to be reviewed in the 2022/23 year, and subsequently audited.

Having been moved and seconded on being put to the vote it was unanimously

RESOLVED that the contents of the report be agreed and that Members were assured the plan provided robust coverage of the Council’s critical areas and services.