Issue - meetings

Consideration was given to a report which gave Members an update of progress, by the Audit partner, against the 2016/17 annual programmes agreed by the Audit Committee in March 2016.

The report further provided details of the audit work undertaken during the period; the current position with agreed management actions in respect of previously issued reports; and details of other audit activity relevant to the Committee. 

The report advised on two audits having been completed during the period; namely Traded Services, receiving substantial assurance, and NNDR City of Lincoln Review, receiving high assurance.  The outcomes of each audit were outlined to Members in detail, together with the in-year amendments which had been made to the Plan

The report further advised of the 6 audits currently in progress, 1 being at draft stage and 5 being work in progress.  The internal auditor offered a further update advising that 3 were now in draft stage.   Members were referred to the audit plan schedule table contained in Appendix 2 of the report for more detail.  Good progress had been made in implementing audit recommendations, there were currently 11 overdue, five of which were high priority.  A further three findings had been updated with revised dates.  Members were referred to Appendices 3 and 6 of the report for further detail. Finally, other significant audit work undertaken during the period and going forward was also shared with Members, including information regarding forthcoming changes to Public Sector Internal Audit Standards (PSIAS).

Debate ensued and the Committee congratulated Officers on the Collection Rates achieved in respect of NNDR.

In response to Members’ questions Officers advised that the Service Transformation Audit had been cancelled as the internal governance now operated through one single board.  The operation of the Commercial Activity had been reviewed and management had been of the view that the service transformation audit would have resulted in duplication.  

In response to Members’ concerns as to where assurance was being taken from currently in the absence of the planned audit, Officers advised that assurance was received through the individual audits on individual projects.  Project Management and Decision Making had both received substantial assurance the previous year.

It was accepted that this one single Board, the Entrepreneurial Board, would have to be audited going forward.

The Internal Auditor further advised that both Trading Services and Commercial Activity had recently been audited and offered further sources of assurance.

Members requested that more detail be provided in the future around amendments to the Audit Plan and that they be kept informed of changes and progression made with the single board.

Referring to Appendix 6, outstanding recommendations, concern was expressed that a number of actions had the comment “officer unavailable for update” assigned to them.

The Committee requested that this document be updated and re-circulated by e-mail, in advance of the next meeting.

The Financial Services Manager verbally updated the Committee in regard to her outstanding action detailed in Appendix 6.  It was noted that the guidance notes had been completed  ...  view the full minutes text for item 60