The Committee considered the report of the Head of Audit Partnership setting out the one-year Internal Audit Operational Plan for 2014/15.  In response to questions by Members, the Officers explained that:

·  The approach to planning was risk based and robust.  It was anticipated that greater use of auditor rotation across the four partnership sites would occur in the forthcoming year where it was efficient to do so.  This could result in one auditor being allocated similar reviews across several Council clients with a view to making efficiencies in time spent on the review area.

·  The Internal Audit Plan for Maidstone was sovereign, but where possible it had been aligned with the Audit Plans for Ashford, Swale and Tunbridge Wells to facilitate the sharing of audit work programmes and to allow the movement of auditors between sites.

·  A number of joint MKIP service area reviews would be undertaken by the Audit Partnership with the work shared out in the Plan going forward.

·  The Plan was flexible in that contingency provision was made to build in additional assurance work if required without compromising the rest of the programme.

·  The risks associated with an expanded Partnership could be investigated.

·  In terms of reporting, the facility to invite Heads of Service to attend a meeting of the Audit Committee to explain the action to be taken to address control weaknesses was an effective mechanism to ensure that agreed actions arising from an audit were implemented.

RESOLVED:  That the Internal Audit Operational Plan for 2014/15 be approved.