Agenda item

Half-Year Internal Audit Report 2015-16

Minutes:

The Audit & Assurance Manager outlined to the Committee that:

 

  • At the start of the year the only shared posts were herself and the Fraud Investigations Manager but by year end the audit and fraud service will be operating in a partnership with Medway Council.
  • The Audit & Assurance Manager directed the Committee towards Appendix 5 of the report explaining that the table showed the Assurance work and noted that none of the audits finalised had been given an opinion lower than amber.
  • The trainee in the audit team who started in January 2015 has exceeded expectations and is now going on a professional audit course earlier than expected.
  • The impact of these changes means that the team will not be able to deliver all audit work agreed on the original plan, and a revised Audit Plan will be brought to the next F&A Committee in February 2016 for Member approval.

 

The Chair asked that in future the Audit Plan or indeed any tables of content should be printed off for easier viewing. 

 

 

The Audit & Assurance Manager agreed to report to the next Committee in February 2016 with an update on the achievement of the plan on how performance is being managed.

 

The Audit & Assurance Manager assured the Committee that the available resources have been directed towards the highest areas of risk on the audit plan, meaning any work that cannot be delivered in the 2015-16 year is lower in risk, but will be considered for inclusion on the 2016-17 audit plan.

 

After receiving several comments from Members the Audit & Assurance Manager advised that:

 

  • More detailed explanations can be incorporated into the report about if an opinion on an Audit is red and why it is that colour

 

  • A new performance management framework will be introduced; a later item on this agenda seeks to consult Members with the indicators that will be provided in further.

 

A Member raised concerns about the council’s performance in providing disabled adaptions for Council Homes. The Audit & Assurance Manager explained that the team had audited the function in 2013-14 and gave a Green opinion.  A briefing note had been prepared for Cabinet/Housing Delivery Committee which will be shared with the Committee Members.

 

The Audit & Assurance Manger explained that the agreement with Medway included the provision of an audit plan for Gravesham of the same size as before the shared service (around 400 days).  The shared service will however deliver increased efficiency and resilience.

Members endorsed the work undertaken by the internal audit team during the first half of the 2015-16 financial year.

 

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