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Issue - meetings

Internal Audit Progress Report

 

 

Meeting: 24/10/2024 - Audit and Governance Committee (Item 293)

293 Internal Audit Progress Report pdf icon PDF 221 KB

Purpose

To present a summary of the audit work concluded since the last meeting of this Committee.

 

Recommendation

That the Audit and Governance Committee resolves to;

1.     Note the reports at Annexes A and B and comments as necessary

Additional documents:

Minutes:

The purpose of the item was to present a summary of the audit work concluded since the last meeting of the Committee.

 

The SWAP Assistant Director introduced the  Internal Audit Progress Report. They explained that there were two reports within this; the appointment of consultants, which was given a medium reasonable assurance to and the account payable quarterly, which was given a high reasonable assurance.

 

The Committee discussed the report, raising the following points;

  • Members asked why the auditors had found that there was insufficient compliance with the local government transparency code. The SWAP Assistant Director stated that consultants were not being included in the Council’s contract register although they were otherwise known about.
  • Auditors had given the medium assurance rating for the consultants in light of the mitigation described in the report.
  • Members raised that 72% of transactions were not supported by purchase orders (a PO). The Deputy Chief Executive stated that the practice of raising purchase orders was encouraged. A ‘No purchase order, no payment’ process was supported but would require a 12 to 18 months lead time. The benefits of a ‘No PO, no payment process’ included eliminating duplicate payments. The Deputy Chief Executive agreed to begin scoping out this work.
  • Members asked what informed the Internal Audit work plan. The SWAP Assistant Director stated that they consulted with officers, the corporate risk register and other bodies, but that the plan was specific to Cotswold District Council.
  • Members asked whether IR35 compliance was audited amongst the Council’s consultants. The SWAP director stated that they would verify this and respond to the Committee in writing.

 

RESOLVED: To NOTE the report

 

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