Issue - meetings

It is the opinion of the Chief Internal Auditor that during the 2021/22 financial year:

·       arrangements were in place to ensure an adequate and effective framework of governance, risk management and control (internal control environment) and that where weaknesses were identified there was an appropriate action plan in place to address them;

·       the systems and internal control arrangements were effective and that agreed policies and regulations were complied with;

·       adequate arrangements were in place to deter and detect fraud;

·       there was an appropriate and effective risk management framework;

·       managers were aware of the importance of maintaining internal controls and accepted recommendations made by Internal Audit to improve controls;

·       the Council’s Internal Audit service was effective and compliant with all regulations and standards as required of a professional internal audit service; and that

the arrangements, in respect of the Chief Internal Auditor, were consistent with all of the five principles set out in the CIPFA publication “The Role of the Head of Internal Audit in Public Sector Organisations”.

The Head of Audit and Management Assurance presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'F' to these Minutes in the Minute Book and which included a summary of the Chief Internal Auditor’s Annual Report and Opinion 2021/22 for BCP Council.

The Committee was advised by the Head of Audit and Management Assurance, in his capacity as Chief Internal Auditor for BCP Council, that arrangements were in place to ensure an adequate and effective framework of governance, risk management and control (internal control environment) and that where weaknesses were identified there was an appropriate action plan in place to address them. It was also his opinion that systems and internal control arrangements were effective and that agreed policies and regulations were complied with. Adequate arrangements were in place to deter and detect fraud and there was an appropriate and effective risk management framework. Managers were aware of the importance of maintaining internal controls and accepted recommendations made by Internal Audit to improve controls.

The Chief Internal Auditor confirmed that the Council’s Internal Audit service was effective and compliant with all regulations and standards as required of a professional internal audit service and that the arrangements at the Council as summarised were consistent with all of the five principles set out in the CIPFA publication “The Role of the Head of Internal Audit in Public Sector Organisations”.

The Chairman of the Committee recorded his thanks for the work undertaken by the Internal Audit team and his appreciation of their commitment within the context of the resources available to them.

RESOLVED that the Audit and Governance Committee notes the Chief Internal Auditor’s Annual Report and Opinion on the overall adequacy of the internal control environment for BCP Council.

Voting: Unanimous