Issue - meetings

This interim report details progress made on delivery of the 2022/23 Audit  Plan for the period January to February (inclusive) 2023. The report highlights that:

Seven audit assignments have been completed, six Reasonable’ audit opinions and one ‘Consultancy’ audit review; Thirty three auditassignments arein progress; Implementationof auditrecommendations issatisfactory and none have required escalation to Audit & Governance Committee.

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

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 'D' to these Minutes in the Minute Book.

The report detailed progress made on delivery of the 2022/23 Audit Plan for the period January to February (inclusive) 2023. The report highlighted that seven audit assignments had been completed with six ‘Reasonable’ audit opinions and one ‘Consultancy’ audit review. Thirty-three audit assignments were reported to be in progress. Implementation of audit recommendations was satisfactory and none have required escalation to Audit and Governance Committee.

The Head of Audit and Management Assurance reported that attempts to appoint to a vacant Auditor post continued to be unsuccessful but, through careful management of reduced resource covering the high risk areas in the Audit Plan, he was still expecting to be able to provide the overall ‘annual opinion’ on the adequacy of the internal control environment. In response to questions, it as confirmed that the annual opinion report would include for the Committee a year- on-year comparison of audit coverage areas, individual assurance opinions and the number and type of recommendations made.

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

Voting: Unanimous