Agenda item

teresa.sharman@southnorfolkandbroadland.gov.uk

The HIA provided the Committee with an overview of the plan.  She explained the Plan had been prepared using a different approach, which moved away from the cyclical approach to audits, to one based on Corporate priorities and risk.  This meant that audits had been prioritised to Essential , High, medium and Low risk.  The plan would be reviewed quarterly to ensure that it reflected any changes to the environment.  She also referred the Committee to the Charter and Mandate, the Charter having been made clearer than previously and laying out Internal Audits role, purpose and responsibilities.  The Mandate was a new inclusion required by the Accounts and Audit and Regulations 2015.

Cllr Fletcher referred to page 26 of Audit Universe and Risk document, asking whether reliance on the Councils current risk register was sufficient or whether a secondary review of potential risks was required.

The HIA commented that the starting point was the existing risk register but that the discussions widened to consider for other potential risks and that the quarterly review had the potential to widen the discussion further to consider other potential risks.  She anticipated that this approach would develop in future years.

The Chair asked for clarification about the areas identified as low risk and unlikely to be audited this year (page 28), the HIA confirmed that this approach was standard across Councils and was based on allocation of resources. She explained that the Plan identified when the last opinion on those “Low” areas had been provided. She also confirmed that there were only 2 areas of operation that were identified as “Low”.

The Chair referred to the staffing challenges noted (page 30) and asked the HIA to comment.  The HIA referred to the need to reprocure the main contractor shortly and confirmed that recruitment for internal resource was ongoing and that ultimately a hybrid model of internal and external resources would offer best value for money but that she had sufficient resources available to deliver the plan.

Cllr Cushing asked for clarity over how this document would progress into a plan. The HIA took the Committee through Appendix 2 which identified the Audits and timescales. She confirmed that those areas identified as “Monitor” would be reviewed.  It was agreed that having priorities identified for these items would be helpful. Cllr Cushing questioned those areas where there was no recorded previous audits and the HIA explained that these areas may have been included in other audits in the past or be areas where the work of External Audit at the end of the year gave assurance.

The Chair asked for clarification on outstanding actions on page 34, the HIA noted that any outstanding actions would be useful to consider during quarterly reviews and that they use a separate monitoring sheet for that purpose and, that when the progress report was provided to the Committee, the current Plan would be provided as an appendix so that the Committee could approve any changes and any outstanding audits would be visible.

The Chair asked about the reference to Human Resources on page 34 and whether the priority should be higher in the Audit Plan.  The HIA confirmed that this area would be audited early in the year.  The HIA also confirmed that the reference to “advisory” was so that that advice could be given to the area to ensure the best possible controls were in place.

The Chair asked for clarification as to the difference between monitoring and auditing regarding Costal Management on page 42. The HIA stated that as there is an Audit taking place and there are changes to the partnership, the intention was to monitor until the first quarterly review and then reconsider the Audit risk.

The Chair requested further information on the communication and resource requirements referred to in the Mandate and Charter (page 45) and noted that some of the planned Audits were behind schedule and asked whether progress was being made.  The HIA informed the Committee that progress was being made towards the year end and believed that the Annual opinion for the Committee would be provided in June as planned.

The HIA provided confirmation, following a question, that the last Quality and Assurance Improvement Programme External assessment was carried out in October 2022 (the next one being due October 2027).

It was proposed by Cllr Fletcher and Seconded by Cllr Cushing 

It was Unanimously agreed that the Committee approve the Internal Audit Plan 2025/5 and the Internal Audit Character and Mandate.