Issue - meetings

This report details progress made on delivery of the 2022/23 Audit  Plan for the period April to June (inclusive) 2022. The report highlights that:

·       Five audit assignments have been completed, of which there were four ‘Reasonable’ and one ‘Partial’ audit opinions;

·       Seventeen audit assignments arein progress;

·       Implementation of auditrecommendations issatisfactory and none have required escalation to Audit & Governance Committee;

A significant amount of work undertaken during the quarter related to completion of the 2021/22 Audit Plan. The ‘Chief Auditor’s Annual Report 2021/22’ contains the outcome of this work which is being reported separately to this Committee.

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 'C' to these Minutes in the Minute Book.

The report detailed progress made on delivery of the 2022/23 Audit  Plan for the period April to June (inclusive) 2022. The report highlighted that five audit assignments have been completed during the period, of which there were four ‘Reasonable’ and one ‘Partial’ audit opinions. Seventeen audit assignments were inprogress. It was reported that implementationof auditrecommendations wassatisfactory and that none had required escalation to Audit and Governance Committee. The Committee was also referred to a new feature which provided, for the information of the Committee, a snapshot list of audits planned within the next Quarter.

It was noted that the in the list of completed audits for the Finance Service the Debtors audit was subject to final agreement and would therefore require a final update in the next Quarterly report.

There was discussion about potentially conducting an audit of the process of post pandemic financial grants such the ‘bounce-back’ grant. It was agreed that this was something that should be considered within the context of available resources and for implementation later in the year when more data about these grants would be available for review. Members with any particular concerns in the meantime were asked to set this out separately for the Head of Audit and Management Assurance with other members of the Committee copied in for information. In other cases, if there was concern about individual grant applications and business cases, these could be provided separately to individual members who requested to see them.

In concluding their consideration of the report, the Committee also noted that a significant amount of work had been undertaken during the quarter related to completion of the 2021/22 Audit Plan and that the ‘Chief Auditor’s Annual Report 2021/22’ contained the outcome of that work which was being reported separately to this Committee.

RESOLVED that Audit and Governance Committee notes progress made andissues arising onthe deliveryof the2022/23 InternalAudit Plan.

Voting: Unanimous