Issue - meetings

To receive a report on the Internal Audit Activity and an update on the Internal Audit Charter 2024/2025.

The Principal Auditor and the Audit & Governance Lead Manager presented the Internal Audit Activity Report and an update on the Internal Audit Charter 2024/25.

The report provided an update to Members on the progress made against the 2023/24 Internal Audit Plan and recent work undertaken by Internal Audit. 

During the reporting period, ten reports were issued two being red (Poor), six yellow (Reasonable) and two green (Good).   A follow up of the Direct Payments (Adults) audit would take place in February 2024 with a follow up on the Muxton Primary School audit in March 2024.

Since the meeting in November, the audit on Direct Payments (Children) had been followed up and had improved to a yellow (Reasonable) grading.  Recommendations had been implemented, together with changes to policies and procedures, but there had not yet been enough test cases to assess the position and a further follow up would take place in July 2024 and it was expected that the grading would improve to green.

Child Arrangement Orders had been followed up and changed to amber.  It was moving in the right direction.  It had only been two months since the final report had been issued and the policies and procedures were still being implemented.  A further follow up would take place in March 2024 and it was hoped the grading would show further improvement.

In relation to progress against the 2023 Audit Plan approved in May 2023, nineteen Audits had taken place with a further five in progress.  Twelve audits had been deferred or removed due to requests from service areas, lack of audit resource or due to unplanned audits which needed to be completed.

Some of the unplanned work undertaken was to review the stock levels at Telford Theatre and to review evidence relating to the CSE Independent Inquiry Action Plan.

Work continued on commercial contracts with eight academies and two Town Councils accessing Internal Audit services.  Internal Audit would continue to look for opportunities to expand their commercial offer.

The Audit Committee Terms of Reference required annual approval of the Internal Audit Charter.  For 2024/25, the Charter defined the internal audit activities, purpose and responsibilities and it set out the public sector internal audit standards.  It set out the internal objectives which were to review the effectiveness of governance and risk management and control processes of the Council.   It would also undertake independent assurance which may include financial, performance, compliance, system security and information governance assignments.

Internal Audit had been externally assessed by CIPFA and received a favourable report which supported the Council’s values.

During the debate some Members considered the importance of comparing previous gradings against the current position in order to see progress being made.

RESOLVED – that:

a)    the information contained in respect of the Internal Audit Planned Work undertaken between 1 November 2023 and 31 December 2023 and unplanned work to date be noted; and

b)   the revised Internal Audit Charter 2024/2025 be approved.