Issue - meetings

It is the opinion of the Chief Internal Auditor that during the 2023/24 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.

It was the opinion of the Chief Internal Auditor that during the 2023/24 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”.

It was noted that the Audit team were fully staffed and had been able to recruit an additional Audit Manager. The Chair passed on his thanks to the team for their work.

RESOLVED that:

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