Issue - meetings

To receive the Internal Audit Progress Report from the Deputy Head of the Devon Audit Partnership. This report is attached in two different formats, one is in the old style format and the other one is a revised format. The revised format is considered by many clients to be more informative, accessible and quicker to read. As well as considering the content of the report, the Committee is asked to consider if the new report meets its requirements and that they would like to receive it in the future.

The Committee had before it, and NOTED, a report * from the Devon Audit Partnership Audit Manager updating it on the work performed by Internal Audit for the 2017/18 financial year.

The Audit Manager explained that the report had been presented to the Committee in two different formats but he intended to take them through the revised version as it was considered by many clients to be more informative, accessible and quicker to read. He requested that the Committee indicate at the end of the item which format they preferred and which one they would like to receive in the future.

Discussion took place regarding the following areas within the new format report:

·         The expectations of the Audit Committee were clearly set out.

·         Opinion Statements were the key components to the progress report providing assurance where necessary to the Committee. The different levels of assurance were explained.

·         The management controls for maintenance, monitoring and performance management of risk in relation to Housing, Health and Safety and Environmental Health required improvement.

·         It was confirmed that the dates by which audit recommendations ought to have been actioned were agreed at the end of each audit between the audit team and the service manager.

·         Changes to the Audit plan had been agreed by management in relation to the following:

o   Housing Options would be deferred to the last quarter.

o   Street Cleansing would be replaced by a Leisure Centre financial procedures audit.

o   The Grounds Maintenance audit would be replaced by a PCI (Payment Card Industry Standards) audit.

o   Further support would be provided for investigations

·         Fraud detection and prevention reviews were on going.

·         Future reporting on individual audits would be provided as a shortened executive summary in future with a summary of recommendations and a symbol provided in terms of the Direction of Travel.

·         Sub-contractors would continue to undertake work in relation to testing for gas and electrical faults, asbestos and legionella whilst at the same time consideration being given to setting up an in-house team to deliver the same professional standard inspections but at a lower cost.

·         It was requested that headings be repeated on each page so as to avoid any confusion.

It was AGREED that the new style of reporting was preferred. It avoided duplication and was more visually informative. The Committee requested that it received the new report format in future.

It was further AGREED that the Director of Finance Assets & Resources

would provide a further update to the Committee at the next meeting regarding all the 2016 outstanding audit recommendations.

Note: * Report previously circulated; copy attached to the signed minutes