Issue - meetings

The Head of Internal Audit introduced the draft Internal Audit Annual Plan and Strategy, for 2020/21. He explained that due to the current uncertainties the Plan was for 6 months instead of 12. Guidance from both CIPFA and the Institute of Internal Auditors had advised auditors to be flexible and the Plan reflected this. He advised that whilst there was a potential risk that less assurance work could impact on the ability of the Internal Audit to provide a full assurance opinion on the annual governance plan, he currently saw no cause for concern.

Red, Amber and Green (RAG) ratings

The Head of Internal Audit agreed to update the reports in the Plan to provide RAG ratings and to circulate this to the members of the Committee.

Delays in audits due to Covid-19

The Head of Internal Audit estimated that 3-4 audits had been delayed due to the impact of the Covid-19 virus. He agreed to identify which audits had been delayed and circulate this information to the Committee.

Impact of Covid-19

The Head of Internal Audit assured the Committee that he and his team had scrutinised the processing of Covid-19 related grants from the Government and had found no evidence of fraud. Their work was ongoing.

Suresh Patel, External Auditor, confirmed that the Council had carried out an assessment on the impact of Covid-19 on its income and expenditure.

The Head of Finance reported that approximately £1.6 million had been received from the Government and more was expected to cover lost income.

Capital Investment Programme

The Head of Internal Audit stated that the audit on the Council’s Capital Investment Programme would be concluding shortly.

A vote was taken and the Audit and Corporate Governance Committee with three votes in favour and two abstentions (Councillors Heather Williams and Nick Wright)

AGREED        To approve the draft Audit Plan and Strategy

A vote was taken the Audit and Corporate Governance Committee unanimously

AGREED        To approve the supporting Charter and the Code of Ethics.