Issue - meetings

The Head of Audit Partnership introduced the Annual Internal Audit Report and Opinion 2019/20.  In accordance with the Public Sector Internal Audit Standards (the Standards), the report included:

·  The annual opinion of the Head of Audit Partnership on the overall adequacy and effectiveness of the Council’s internal control, governance and risk management;

·  A summary of the work completed by Mid-Kent Audit that supported the opinion; and

·  A statement on conformance with the Standards.

It was noted that:

·  The Head of Audit Partnership was satisfied from the audit work completed that the Council could place assurance on the system of control in operation during 2019/20; that the corporate governance framework complied in all significant respects with the best practice guidance issued by CIPFA/SOLACE; and that the Council’s risk management processes were effective. 

·  The Head of Audit Partnership had reached his conclusions independently and without any undue pressure from Officers or Members.

·  The report also included details of the effect of the COVID-19 pandemic on the delivery of the 2019/20 Audit Plan and the action taken to conclude the Plan sufficiently to support the Head of Audit Partnership’s opinion; the need to update the 2020/21 Audit Plan to reflect significant changes to the Council’s risks and priorities due to COVID-19, the redeployment of staff towards the emergency response and the impact of holding a post vacant whilst the partner authorities consider their longer term resource positions; and the full report of CIPFA’s External Quality Assessor confirming that the service continued to Fully Conform to Public Sector Internal Audit Standards.

In response to questions, the Head of Audit Partnership advised the Committee that:

·  Planning Enforcement had received a “weak” assurance rating and the agreed actions would be followed up in September.  In the meantime, he would circulate the final report together with a short note on the actions taken to address the issues.

·  The Collaboration Agreement had expired but a draft replacement Collaboration Agreement was being considered and he had been reassured by Members and Officers across the four Authorities that their commitment to the continuation of the Internal Audit Partnership remained strong.

·  Health and Safety had received a “weak” assurance rating and the agreed actions would be followed up in September, including improving performance in terms of completion of mandatory health and safety training modules.

·  Whilst members of the Internal Audit team had been redeployed across the four Partner Authorities in response to the COVID-19 emergency, he could reassure Members that there was never a point during the process where the Internal Audit Service was completely vacated and that people were always available within the Service to offer advice, support and scrutiny.

·  An updated 2020/21 Audit Plan would be presented to the Committee in September 2020 and Internal Audit staff had been briefed to look for amended procedures which might necessitate changes to the Plan.

·  With regard to contract management, the Internal Audit team would look at how the processes functioned during the COVID-19 emergency and remote working and potentially treat that  ...  view the full minutes text for item 113