Issue - meetings

To receive the report of the Assistant Director, SWAP.

The Assistant Director, SWAP presented the report making the following points:

·         this was the opinion for 2024/25;

·         the summary was contained on the first page of report with further detail on pages 45 and 46;

·         the outcomes to support opinion showed actions almost fully delivered.

·         assurance work underpinning the opinion could be found on page 42 with 14 assurance audits;

·         there was a high organisational risk related to debt management;

·         there were lots of positives which demonstrated that the council value the challenge of internal audit and senior management were open and directed audit to risk areas;

·         there were 6 follow-up audits and all actions were adequately addressed with commitment to improvement shown;

·         the limited assurance report being brought to the committee provided assurance;

·         there was a breadth of coverage across key services and in relation to strategic risks which was summarised on page 89, with more info on debt management included and previously presented to this committee and this audit had been requested as an advisory by senior management;

·         action plan monitoring, action plan work and follow up could be seen;

·         SWAP were working with management to introduce a tracking system;

·         there were 98 actions related to 2024/25;

·         SWAP performance could be seen in the results of satisfaction surveys with all responses all showing that they met or exceeded expectations;

·         the Standards shown were required and showed the latest published assessment from December 2024 and generally conformed which was the highest grade.

The Director, SWAP responded to Members questions in the following terms:

·         there were many services which could potentially be audited;

·         a risk-based approach was taken and those services with the highest risks were the focus;

·         Section 106 and one CIL were audited as high risk;

·         a planning audit was on this year’s plan focussing on biodiversity net gain; and

·         the list of areas to be audited was created by joint agreement with the Strategic Management Board following SWAP providing as a starting point for discussion.

Following a unanimous vote the Audit and Governance Committee noted the report.