Issue - meetings

The Head of Audit Partnership presented the Internal Audit Annual Report and Opinion 2015/16 to the Committee.  In accordance with the Public Sector Internal Audit Standards, the report included:

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

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

·  A statement on conformance with the Public Sector Internal Audit Standards.

The Head of Audit Partnership advised the Committee that he was satisfied from audit work completed during 2015/16 that the Council could place assurance on the internal controls in place during the year.  The audit work provided assurance that the Council’s corporate governance framework complied in all material respects with guidance issued by CIPFA/Solace and that the risk management processes were effective.

The Head of Audit Partnership confirmed that he was satisfied that Mid-Kent Audit had upheld proper independence and conformance with Public Sector Internal Audit Standards.  He had reached his conclusions independently and without any undue pressure from Officers or Members.

In response to questions by Members, the Officers explained that:

·  It had been concluded from the audit work that there were weak controls in place surrounding business continuity across the Council as a whole.  The overall plan was last updated in 2008 since which time the Council had changed premises.  Whilst some Officers and services (including ICT) had plans in place, an overarching plan was required.  A follow-up exercise was about to commence, and an update on the implementation of the recommended actions arising from the review would be reported to the Committee in November 2016.

·  It had been concluded from the audit work that there were weak controls in place for the management of cash and stock at Mote Park and Cobtree Manor Park cafés.  Whilst there was no evidence of fraud, working practices needed to be brought up to standard across both sites.  Machines would be installed the following week to enable card payments to be made at both cafés, and this would provide more certainty over controls.

The Committee congratulated the audit team on its achievements in terms of ongoing professional development.

RESOLVED:

1.  That the Committee notes the Head of Audit Opinion for 2015/16 that it can place reliance on the overall adequacy of the Council’s framework of internal control, governance and risk management.

2.   That the Committee notes the work underlying the Opinion and the Head of Audit’s view that the internal audit service has upheld proper independence and conformance with Public Sector Internal Audit Standards.