Issue - meetings

Members considered the Internal Audit Quarter 3 Report 2022/23 by Assurance Lincolnshire against the 2022/23 Annual programme agreed by the Governance and Audit Committee in March 2022.

In presenting the report, the Officer highlighted to the Committee that during the period since the last report, Internal Audit had completed two assurance audits and had seven further audits in progress.

The audits which had been completed were:-

·       Contract Management – Substantial Assurance

·       Housing Benefit Subsidy – no issues identified

The audits at draft report were:-

·       Levelling Up Fund phase 1 – indicative opinion High Assurance

·       Staff Resilience – indicative opinion High Assurance

·       ICT Patch Management – indicative opinion High Assurance

·       Risk Management – indicative opinion Substantial Assurance

The audits in progress were:-

·       Combined Assurance – Fieldwork

·       ICT Patch Management – Fieldwork

·       CRM System – Terms of Reference agreed, work to start in February 2023

The Principal Auditor highlighted the recent staffing changes within Assurance Lincolnshire, which included the newly appointed Head of Internal Audit having started her post. Members also learned that following the Committee’s communication to LCC, flood management had been included in the County’s Audit Plan for next year.   Reference was made to the work which had commenced in formulating the Annual Audit Plan 23/24 for West Lindsey, Members had previously raised Whistle-blowing as a potential area and other indicative areas were detailed on page 53 of the pack. 

Debate ensued on the contents of the report.  A Member questioned the contract management assurance, enquiring about the statement, on page 48, that there was evidence of engagement with contractors to monitor performance at the intervals specified and whether there was an any assessment on the quality of that engagement. The Principal Auditor confirmed his belief that it solely related to discussions on the contract performance but would confirm his understanding to Members outside of the meeting.

In response to a set of queries on the lack of low-level rated assurances and the consideration of other issues, the Principal Auditor assured Members that the Audit plan measured issues that had no recent review, or were previously rated high risk issues Members heard that consideration of the audit plans was continuous, and were in liaison with the Management Team.

In responding to questions around capacity, the Principal Auditor confirmed he considered capacity was sufficient to deliver the plan and the Committee would continue to receive its quarterly plans.

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

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