Issue - meetings

The committee received a report from the Head of Internal Audit regarding the draft Internal Audit Plan and Strategy 2012/2013.

 

Members of the committee made the following comments regarding the report: 

 

        i.            Clarification was requested on whether the planned audit activity associated with VAT, would be considering the risk of breaching the terms of the partial exemption. The Director of Resources confirmed that the issue would be considered as part of the audit review, and also assured the committee that the 2012/13 capital plan had been carefully develop to avoid prejudicing the partial exemption.

 

      ii.            With respect to the prevention of fraud, the Director of Resources was asked about whether the audit activity would look at challenging practices which are not necessarily fraud, but aren’t as robust as they should be. The Director of Resources confirmed that the audit activity would review the overall prevention of fraud policy.

 

    iii.            The Head of Internal Audit was asked about what activities were planned with regards to the Climate Change Fund. The committee were advised that the audit activity would include a focus on whether individual projects had met their targets.

 

   iv.            Clarification was requested on why a review of business mileage was included in the audit plan. The Head of Internal Audit advised that the review was planned to focus on whether the pre-requisites such as valid tax, MOT and insurance were in place.

 

     v.            Concerns were raised with regards to the difficulty of undertaking audit activities in areas proposed to be devolved to Area Committee, where historic practices were not sufficiently robust. The Head of Internal Audit noted the concerns.

 

   vi.            A request was made for clearer guidance, and focus on officer declaration of interests. The Head of Internal Audit noted the issues raised, and agreed that it would be included in the planned audit activity associated with gifts and hospitality.

 

 vii.            The number of days associated with the planned audit activity associated with the planned maintenance contract was challenged. The Head of Internal Audit acknowledged the concern, and explained the process used to calculate audit days. The Head of Internal Audit was also asked to consider the information transfer between the council and contractors.

 

viii.            Clarification was requested on the proposed nature of the audit activity associated with social media. The Head of Internal Audit explained that the activity would be centred on assessing existing good practice against existing organisational practice.

 

Resolved (4 votes 0) to:

 

        i.            Approve the Internal Audit Plan and Strategy 2012/2013