Issue - meetings

To receive the Annual Internal Audit Report for 2024/2025 from the Devon Assurance Partnership (DAP).

The Committee had before it, and NOTED, a report * from the Devon Assurance Partnership (DAP) presenting the Annual Internal Audit Report for 2024/2025.

The following was highlighted in the report:

·       The report provided a summary of their work for the year.

·       Their overall opinion for the year was one of ‘Reasonable Assurance’.

·       Follow up work had been necessary in the Building Control area as the opinion had still been one of ‘Limited Assurance’.

·       Much progress had been made since their report had been written in May.

·       Some work which had been planned for 2024/25 had had to be deferred until 2025/26, some of the reasons for this were down to the level of available resources within DAP itself.

·       Appendix 1 contained a summary of the audits which had taken place since the last Audit Committee in March 2025.

·       One ‘high’ audit recommendation remained outstanding and 9 ‘medium’ recommendations had also slipped the timescales for completion.

Discussion took place regarding:

·       Audit recommendations needed to be followed up and progressed by the Council not DAP.

·       Up to date explanations needed to be provided and the Deputy Chief Executive (S151 Officer) stated he would chase this up with the relevant managers.

·       It was extremely rare for DAP to give a ‘Substantial Assurance’ Audit Opinion. There had not been one in recent years. ‘Reasonable Assurance’ opinions were the most common.

·       Where dates had been revised for completing an audit recommendation this needed to be shown in an extra column so that it was clear for the Audit Committee to see what the latest position was.

Note: * Report previously circulated.