Issue - meetings

It is the opinion of the Chief Internal Auditor that during the 2022/23 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 generally 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;

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 'H' to these Minutes in the Minute Book.

The Committee was reminded of the requirement under the Public Sector Internal Audit Standards 2017 (PSIAS) for the Chief Internal Auditor to make an Annual Report and Opinion for BCP Council and specifically the Head of Audit and Management Assurance, in his role as Chief Internal Auditor, was required to report on the adequacy and effectiveness of the internal control environment and on compliance by the Internal Audit Section to the PSIAS

Accordingly, it was the opinion of the Chief Internal Auditor that during the 2022/23 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 generally 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

·       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 Committee and the Portfolio Holder recorded their thanks and appreciation of the work of the Head of Audit and Management Assurance and of the whole of the Internal Audit Team. It was also noted that this had been achieved within the context of the impact of staffing vacancies although the impact was not at a point at which there would be significant reportable impact on performance

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