Agenda item

To consider the report of the Audit Managers.

The Audit Manager (HK) presented the report, and appendices which detailed the internal audit work carried out during the second quarter of the year for the period 1 July to 30 September 2021. All of the agreed actions from previous audit reports were progressing satisfactory and there were no instances where remedial action had not been agreed by management. Despite making some additional provision in the 2021/22 Audit Plan, a significant amount of Covid 19 related work in respect of the post award assurance work on the business grants made had been undertaken, and a request was made to defer the main accounting systems and the Arts, Events and Culture audits until next year. The implementation of new modules to the main accounting system had been delayed and no events had been held to date and deferral of these audits would not have any significant impact.

In response to Members’ questions, the Audit Manager had agreed that a review of the anticipated guidance from the professional body in relation to Council owned private companies, when received would be reported back to this Committee.

A Member thanked the Audit Manager for forwarding a copy of the Annual Housing Repairs and Void Works audit report and for a discussion on where audit overlaps with performance. She considered it was important to examine how that contract was working to ensure the nature, and quality of the performance as well as any issues of staff capacity could be addressed. The Audit Manager reported that she had clarified the role of Internal Audit with the Member as one of compliance and assurance that the Council’s policies, procedures and any relevant legislation were being followed as opposed to monitoring performance. The Chair also noted the area of work and welcomed the audit report. Following a Member’s comment, the Audit Manager agreed to circulate a copy of the report to all Members of the Committee.

The Director Finance reminded Members of the opportunity for advance questions to be submitted, as this enabled an appropriate response to be sought from colleagues, most notably in relation to the Risk Register because of the wide scope of the subject matter.

In response to Members’ questions, the Audit Manager and Director Finance explained:-

• the Arts, Events and Culture audit would cover events and any audit of RAMM would be separate. Other strategic work would be covered by the Strategic Management Board (SMB), as Internal Audit had no strategic or performance management role.

·         the Anti-Racism Strategy was being developed by a working group chaired by the Portfolio Holder for Communities & Culture, Councillor Ghusain and included Councillor Allcock, as well as the Director (DB),the Community Safety, Safeguarding and Equality & Diversity Officer, and other officers as well as two members of the Council’s Equality Champions Group. The working group was due to meet on 6 December, when a report from Devon County Council would be presented.  This work was separate to that of the Equalities and Diversity Strategy.

·         Strata have implemented a new income management system, in part to allow the continuation of card payments to the City Council. The audit had been delayed as the appropriate testing had not been able to be completed due to an external supply issue.

The Audit and Governance Committee noted the Internal Audit report for the second quarter of 2021.