Issue - meetings

The Head of Audit Partnership submitted a report setting out an updated Internal Audit and Assurance Plan for 2020/21 following significant changes to the Council’s risks and priorities as a result of the COVID-19 pandemic and the diversion of audit time towards the emergency response.  It was noted that in preparing the Plan, the Internal Audit team had consulted widely within the audit profession, conducted research on published audit plans across various authorities paying attention to changes that would be relevant to Mid-Kent Audit and consulted senior managers across the Council on changes to their risks and priorities.  The Plan reflected these changes and would be kept under review.

The Head of Audit Partnership said that he wished to highlight the work which would be undertaken in relation to (a) Remote IT Access due to the significant increase in remote access demands with homeworking and (b) the Community Hub.

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

·  In terms of the implications of a disorderly Brexit, it had been the intention as part of the 2019/20 Plan to undertake an examination of the Council’s emergency planning arrangements.  That review was not taken forward because the COVID-19 pandemic provided a live test of those arrangements and the assurance required.  The Council’s approach to Brexit was not included in the Plan at present, but it could be added as the risk develops over the next few months.

·  The decision, in consultation with the Planning service, to remove the proposed review of Community Infrastructure Levy arrangements from the Plan and to concentrate audit time on Section 106 agreements was due to the need to prioritise as a result of the overall reduction in audit resources and was in line with the priorities set earlier in the year.

·  The proposed review of Planning Administration had been removed from the Plan due to the significant fall in the number of planning applications which lowered the audit risk.  This might change, but, at present, it would be difficult to make a sample that could be examined.

·  The audit review of Climate Change would involve looking at the action plan and making sure that arrangements are in place to achieve those actions.

·  The audit review of Remote IT Access had been added to the Plan as a high priority.  Internal Audit would examine the arrangements for managing access and keeping systems accessed remotely secure.  The review was scheduled for completion in quarter two with a final report by the end of the calendar year.

RESOLVED:

1.  That the updates to the 2020/21 Internal Audit and Assurance Plan be approved.

2.  That the approach for keeping the Plan current through the year be noted.

3.  That the Head of Audit Partnership’s conclusion that he has updated the Plan with independence and objectivity free from undue influence be noted.