Issue - decisions

The committee received the Internal Audit Plan/Strategy for 2013.

Prior to the debate, the Chair requested that references to consultation with the Chair should be updated to “Chair and Opposition Spokes”. The comment was noted.

The committee made the following comments on the plan.

i.             The work undertaken by Internal Audit was welcomed by the committee.

ii.            Clarification was requested on the rationale for removing the proposed number of days allocated to each audit job. The Head of Internal Audit agreed to send the information regarding the number of days allocated to each audit job to members of the committee.

iii.           It was suggested the role of Internal Audit may need to be developed and reinforced depending on the outcome of the Ernst and Young review.

iv.          Future audit activity on the impact of the welfare and business rates was suggested. It was explained that both areas were already in the proposed plan.

v.           Future audit activity was also suggested on capital expenditure associated with car parks, specifically the forward planning of works and whether the authority was getting the best value for money through the current approach to works. It was agreed that there was likely to be a cross-over with Environment Scrutiny. The Head of Internal Audit agreed to develop a proposed audit remit for this suggestion.

vi.           Councillor Pitt welcomed the proposed activity associated with Clay Farm Community Centre, and suggested that the University Joint Venture at North West Cambridge should also be included in the same process. The Head of Internal Audit agreed to revise the proposed activity to include the Joint Venture at North West Cambridge.

vii.         In response to a question, the Head of Internal Audit explained how the list of proposed audit activities had been compiled.

viii.       In light of the budget forecast issues, the Head of Internal Audit was asked whether this would be included in future plans. The committee were advised that it had been intended to undertake this work in the current audit year, but that in light of the Ernst and Young Review it had been deferred to the first quarter of 2013/14.

Resolved (Unanimously) to

     i.        Approve the draft audit plan

    ii.        Note the impact of the new Public Sector Internal Audit Standards