Issue - decisions

The committee received a report which presented the draft Internal Audit Annual Plan and Strategy for 2016/17.  The plan had been subject to a consultation with all Directorates, the Chief Executive and a copy had been shared with the Council’s external auditors Ernst and Young.

In response to members’ questions the Head of Internal Audit and the Head of Finance said the following:

i.             With reference to audit objective 4 ‘Investing in improving transport’ on p65 of the agenda pack the reviews in relation to the City Deal would be undertaken by the County Council to avoid duplicate effort. The City Council Audit Team would have regular access to their reports.

ii.            With reference to audit objective 6 also on p65 of the agenda pack ‘Protecting essential services and transforming Council delivery’, Shared Services: Phase 1, a post implementation review would be undertaken which would look at whether for example whether the shared services or the cultural trust was delivering what it set out to achieve.

iii.           When an audit was undertaken on shared services, the focus was on the governance side of transactions rather than the financial transaction itself.

iv.          For services delivered through alternative mechanisms the Audit Team would look at whether there was appropriate monitoring internally and whether there was anything that needed to be changed.   

v.           Finance would be involved in the coordination of financial transactions but would not undertake audit checks.

vi.          Extensive consultation had been undertaken with Senior Leadership Team and Heads of Service on the audit plan.  They felt that the audit had a comprehensive coverage and as it would be kept under review, if something did emerge then the work plan would be reviewed as appropriate.

Resolved (unanimously) to:

i.             Approve the draft Audit Plan  and Strategy for adoption and

ii.            Note the internal documents on Internal Audit provision – the Audit Charter – as identified in accordance with the Public Sector Internal Audit Standards (PSIAS).