Issue - meetings

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

·       Eleven audit assignments have been completed, ten  ‘Reasonable’ audit opinions and one ‘Partial’ audit opinion;

·       Twenty two auditassignments arein progress;

·       Implementationof auditrecommendations issatisfactory and none have required escalation to Audit & Governance Committee.

Through careful management of resource on the high risk areas in the Audit Plan the Chief Internal Auditor is still expecting to provide the annual overall opinion on the internal control environment.

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.

The report detailed progress made on delivery of the 2022/23 Audit  Plan for the period October to December (inclusive) 2022. Eleven audit assignments were reported to have been completed with ten ‘Reasonable’ audit opinions and one ‘Partial’ audit opinion. Twenty-two auditassignments werein progress. Implementationof auditrecommendations wassatisfactory and none have required escalation to Audit and Governance Committee.

The results of a ‘light touch’ review of Government issued guidance on the making and disclosure of special severance payments were reported and the result of the review was that reasonable arrangements were in place.

The Committee also received an update on staffing issues within the Internal Audit function. Through careful management of resource on the high-risk areas in the Audit Plan, the Chief Internal Auditor confirmed his expectation to provide the annual overall opinion on the internal control environment.

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

Voting: Unanimous