Issue - meetings

The Head of Audit Partnership introduced his report summarising the progress made so far towards completing the 2021/22 Internal Audit and Assurance Plan and providing an update on changes within the Mid-Kent Audit Partnership, including his imminent departure to take up a new role elsewhere.

In introducing the report, the Head of Audit Partnership advised the Committee that:

·  The Internal Audit Team had continued to work with adequate independence and had not been subject to undue pressure from Members or Officers.  No instances had been identified where it was considered that management had responded inappropriately to risk.  He was satisfied that there were sufficient resources available to deliver the 2021/22 Internal Audit and Assurance Plan and to provide a robust Audit Opinion notwithstanding changes within the Team.  Two of the vacancies referred to in the report had now been filled and a market tender was being prepared to seek contractor support.

·  In July, there were two audit engagements approaching completion that were not finished in time for Committee deadlines.  As expected, there were no significant concerns that would alter the Opinion or demand separate reporting.

·  Progress against the 2021/22 Audit Plan was generally as expected and would be kept under review having regard to contracting and recruitment plans. 

·  Work on overseeing, updating and reporting on risk had continued during the year in line with the Risk Management Framework.  A risk management software package had been acquired which would help embed the Council’s risk management approach and improve the quality of reporting.

·  The report also included details of the current position on following up agreed actions.  Three of these had been delayed but there were no extra risks.

·  In terms of audit quality and improvement, he was satisfied that the Internal Audit Service remained in conformance with the Code of Ethics.

In response to a question, the Head of Audit Partnership advised the Committee that it was difficult to recruit qualified audit staff, but, in his view, working for a shared service was a more attractive, diverse prospect than working for one local authority and the recruitment process was no more complex.

On behalf of the Committee, the Chairman thanked Mr Rich Clarke for his services as the Head of Audit Partnership and wished him all the very best for the future.

RESOLVED:  That the work so far towards completing the 2021/22 Internal Audit and Assurance Plan and the updates regarding the Mid-Kent Audit Partnership be noted.