Issue - meetings

To receive the Internal Audit Activity Report.

The Principal Auditor presented the Internal Audit Activity Report, which set out the work of Internal Audit undertaken during the period 1 April 2025 to 30 June 2025, which updated Members on progress of previous reports that had been issued.

Work was ongoing on completion of the Audit Plan, which was approved in May 2025.  During the reporting period, five reports had been issued, four green (good) and 1 yellow (reasonable).  From a total of forty-eight reports, five were in progress and three had been completed.  In relation to previously reported audits, two reports were currently being followed up and four reports were being followed up during August/September 2025.  Work continued on the commercial contracts with Academies and Town Councils.  There had been no unplanned work to date.

During the debate, some Members asked what issues were found in primary schools and whether these issues were from a change of circumstances or had the issues been there for a long time.  A question was asked if there was an opportunity for less policing and hand holding during the audits and they become more guiding instead.  Other Members welcomed the report and asked if there were any examples of corporate feedback.

The Principal Auditor informed Members that school issues ranged from tightening up on procedures, recording minutes and governance arrangements and areas of improvement being due to a change of circumstances within the schools, lack of experience or staff change.  The Audit Team had a good relationship with schools, and they were given practical help and guidance to implement any recommendations.  Customer Feedback forms were followed up whether good or bad and questions were raised in relation to the format of the audit, exit meetings and the process.  The Team continually reviewed the way work was undertaken, and staff quality checks took place following any feedback.

The Audit Governance & Procurement Lead Manager confirmed that it was likely to be a number of small issues that were found and there were examples  of tidying up of audit trails that were not being completed.  An example of feedback was the layout of the audit reports which some auditees found were not easy to read.  A new template had been devised and tested, and once positive feedback had been received the new template was implemented.

The Chair added that often when schools had a change of staff, or in particular a high turnover of staff, then information held could be lost where effective handovers had not taken place.   In terms of financial management and governance, the DFE regulations changed every year, and it was difficult to keep up to date. 

The Director: Policy & Governance set out that the role of the Audit Team, both internally and externally, was that of advice and guidance and to work collaboratively to ensure that the function was not policing but that it was a supportive function undertaken on a day-to-day basis.  Reports were followed up with the relevant team to improve audits and where recommendations were made how  ...  view the full minutes text for item 16